CA Final Financial Reporting Chapter-wise Weightage
Compare chapter-wise marks for CA Final Financial Reporting across 6 indexed past exam papers. See observed averages, ranges and exam sessions.
110 indexed questions. Snapshot updated 2026-10-13.
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Financial Reporting marks by chapter
| Chapter / topic | Average marks | Observed range | Papers appearing |
|---|---|---|---|
| Consolidation Procedure for Subsidiaries(CFS) | 16.92 | 6.00 to 28.70 | 6 / 6 |
| Financial Instruments | 11.62 | 10.00 to 16.00 | 6 / 6 |
| Business Combination | 10.07 | 0.00 to 28.70 | 5 / 6 |
| Revenue from Contracts with Cutomers | 6.95 | 5.00 to 10.00 | 6 / 6 |
| Leases | 5.37 | 0.00 to 12.70 | 5 / 6 |
| Employee Benefits | 4.5 | 0.00 to 8.00 | 4 / 6 |
| First Time Adoption of IND AS | 4.38 | 0.00 to 6.30 | 5 / 6 |
| Presentation of Financial Statements | 4.23 | 0.00 to 8.00 | 5 / 6 |
| Share Based Payments | 4 | 0.00 to 16.00 | 2 / 6 |
| Untagged multi-concept (no single subtopic) | 4 | 0.00 to 8.70 | 5 / 6 |
| Government Grants | 3.78 | 0.00 to 8.00 | 4 / 6 |
| Accounting and Technology | 3.33 | 0.00 to 5.00 | 4 / 6 |
| Earnings per share | 3.33 | 0.00 to 8.70 | 4 / 6 |
| Impairment of Assets | 3.28 | 0.00 to 8.00 | 5 / 6 |
| Interim Financial Reporting | 2.67 | 0.00 to 4.00 | 4 / 6 |
| The effects of changes in Foreign Exchange Rates | 2.62 | 0.00 to 12.00 | 3 / 6 |
| Income Taxes | 2.42 | 0.00 to 6.00 | 3 / 6 |
| Plant and Equipment | 2.08 | 0.00 to 5.50 | 3 / 6 |
| Property | 2.08 | 0.00 to 5.50 | 3 / 6 |
| Fair Value Measurement | 2 | 0.00 to 4.00 | 3 / 6 |
| Borrowing Cost | 1.83 | 0.00 to 6.00 | 2 / 6 |
| Non-current assets held for sale and discontinued operations | 1.83 | 0.00 to 6.00 | 2 / 6 |
| Conceptual Framework | 1.33 | 0.00 to 4.00 | 2 / 6 |
| Investment Property | 1.33 | 0.00 to 8.00 | 1 / 6 |
| Profesional & Ethical Duty of CA | 1.17 | 0.00 to 7.00 | 1 / 6 |
| Inventory | 0.95 | 0.00 to 5.00 | 2 / 6 |
| Joint Arrangements | 0.83 | 0.00 to 5.00 | 1 / 6 |
| Accounting Policies | 0.67 | 0.00 to 2.00 | 2 / 6 |
| Changes in accounting estimates and errors | 0.67 | 0.00 to 2.00 | 2 / 6 |
| Operating Segments | 0.67 | 0.00 to 4.00 | 1 / 6 |
| Application of IND AS | 0.33 | 0.00 to 2.00 | 1 / 6 |
Covered exam sessions and methodology
- May 2026 (PYQS), 114 indexed marks
- January 2026 (PYQS), 114 indexed marks
- September 2025 (PYQS), 118 indexed marks
- May 2025 (PYQS), 126 indexed marks
- November 2024 (PYQS), 114 indexed marks
- May 2024 (PYQS), 84 indexed marks
Average marks include every covered paper, including zero when a chapter did not appear. The range includes those zero values. Marks shared across several tagged topics can be fractional. Topic mapping and paper coverage affect these observations.
These are historical observations from CAprep’s indexed question bank, not fixed ICAI chapter allocations or a prediction of the next paper. Prepare the full applicable syllabus.
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