Question Paper and Analysis of CA FINAL NOVEMBER 2016 EXAM –FINANCIAL REPORTING

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Download Question Paper of Financial Reporting – CA FINAL Nov’16 Exam – click here

Analysis:

On 1st of November 2016, the first exam i.e. Financial Reporting of CA-Final course November attempt was held. The trend of marking of questions was same as followed from the past years i.e. First question is mandatory and students have to do only 5 questions out of the rest 6 questions.

As everyone know about the subject that there are some important chapters which are always asked in exams like Consolidation, Accounting Standards, Valuation of Shares etc. The trend follows this time also, the question paper of November 2016 contains questions from Consolidation, valuation of Shares, AS-15, AS-2, AS-7 AS-3, AS-32, AS-25, AS-10, Corporate Restructuring, Value added statement etc. There is one more question which was asked on the “difference between Ind-AS 24 and AS-18” marking about 8 marks which I find a little “Hatke Question” in this exam. This is the only direct theory question asked in the exam.

If we compare this attempt exam with the May 2016 attempt exam of Financial Reporting, then it seems that the case studies were not asked in this exam while 3 case studies were asked in May 2016 exam. More questions on Accounting Standards were asked this time as compared to May attempt exam.

If we analyse the question paper from the student’s point of view, then the conclusion comes that the FR paper was easy but quite tricky.

 

Hope that all the students have positively or confidently attempted the exam.

 

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