CA Final Financial Reporting PYQ September 2025: Question Paper and Solutions
CA Final
Financial Reporting
PYQS Series
September 2025
19 Questions Indexed
ICAI Examination Archive & Suggested Answers: This directory indexes questions from CA Final Financial Reporting PYQS (September 2025). Open individual questions for available answers and working notes, then use the subject analysis to review historical marks.
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Question directory and available solutions
19 indexed questions. Open a question to read its full statement and available answer.
- Saumya Limited manufactures and sells various paper products & related machinery and equipment. (i) On 1 st June, 2024, Saumya Limited sold a…
- Hans Ltd. is engaged in the business of manufacturing of automotive accessories with its registered office in Bhiwadi and is listed on the National…
- Albert Ltd. is a multinational company having various subsidiaries and associate companies. Albert Ltd. approached ABCD Bank for loan of 100 crores…
- Mohan Limited had made certain investments in the convertible debt instruments of Rohan Limited. The conversion rights are substantive rights and…
- Zebra Ltd. holds 80% stake of issued equity share capital of Camel Ltd. and 25% of issued irredeemable preference shares. This acquisition was made…
- R Limited is a subsidiary of Z Limited. Their respective balance sheet as at 31 st March, 2025 is as under: Note No. Z Ltd. (in lakhs) R Ltd. (in…
- On 1 st April, 2021, Galaxy Limited issued 15,000, 8% Convertible Debentures with a face value of 100 each maturing on 31 st March, 2026. The…
- Modern Limited, whose functional currency is Indian Rupee, had a balance of cash and cash equivalents of 5,00,000, but there are no other assets or…
- XYZ Ltd. operates a defined retirement benefits plan on behalf of current and former employees. XYZ Ltd. receives advice from actuaries regarding…
- On 31 st March, 2024, Vanshika Ltd. granted options to its employees that gave them right to subscribe for equity shares in next 3 years at 112 per…
- R Limited commenced the construction of a factory building on 1 st January, 2023. The construction process is expected to take about 18 months from…
- Drape Ltd. took a long-term loan of USD 30,000 from an entity registered in U.S.A. on 1 st April, 2024. Interest of USD 2,400 is payable annually on…
- On 1 st April, 2023, Shivank Limited entered into a contract with Amey Limited to build an asset for consideration of 1,20,00,000 with a bonus of…
- Bee Kay Limited has voluntarily opted to adopt Indian Accounting Standards (Ind AS) from 1 st April, 2025 in accordance with the Companies (Indian…
- EITHER As per the statutory requirements, exceptional items are required to be disclosed whereas Ind AS requires separate disclosure of material…
- OR Define Equity, Income and Expenses as per 'Conceptual Framework' to Ind AS. How the information with respect to income and expenses helps the…
- Which specific Computer Technology can be used in under-mentioned scenarios to reduce burden and streamline the process? Give reasons in support of…
- Nancy Ltd. owns various machines including a machine used in the manufacture of air conditioners. The performance of this machine deteriorated…
- While preparing the financial statements for the year ended 31 st March, 2025, Gama Ltd. observed two issues in the previous year Ind AS financial…