Taxmann’s Financial Reporting (FR) Cracker for CA Final Group I Paper 1 Jan./May 2026 Exams

Description

Financial Reporting | CRACKER – Previous Exam Solved Papers is a purpose-built practice manual designed for CA Final students preparing for Group I | Paper 1. This Edition consolidates questions from CA Final up to September 2025 into one cohesive volume. Each Ind AS is treated in depth, with questions arranged sub-topic-wise against the paragraph numbers of the standard, enabling pinpoint revision for the Jan. & May 2026 attempts.

The Present Publication is the 13th Edition, authored by CA. Parveen Sharma & CA. Kapileshwar Bhalla, with the following noteworthy features:

[Full Past-exam Coverage] Solved papers through Sept. 2025, with step-by-step working notes
[Chapter-wise Marks Distribution & Trend Analysis] Ten-attempt data table highlights high-yield Ind AS
[RTPs & MTPs Selections] Handpicked questions from ICAI’s Revision and Mock Test Papers for extra depth
[Sub-topic Tagging by Ind AS Paragraph] Quickly trace each question to its exact standard reference
[ICAI Study-material Mapping] Dual tables: (i) chapter-to-chapter, (ii) unit-to-unit, ensuring zero syllabus gaps
[Strategic Aids] Average marks column, examiner trend notes, and theory capsules for scoring the theory marks
The coverage of the book is as follows:

All 36 Ind AS & Framework Topics
From Presentation of FS (Ind AS 1) to Accounting & Technology
High-weightage Chapters
Deep practice sets on Ind AS 110 (CFS), 103 (Business Combinations), 115 (Revenue), 109/32 (Financial Instruments)
Emerging Areas
CSR, Integrated Reporting, Professional Ethics, Digital Accounting
Theory Focus
Dedicated segments for Conceptual Framework, Ethical Duties, and IT in Accounting—mirroring recent paper trends
The structure of the book is as follows:

Introductory Section
Chapter-wise Marks Distribution table (up to Sept. 2025)
Previous Exams Trend Analysis—attempt-wise breakdown of question numbers, marks, and category
Core Chapters (Ind AS-wise)
Mini-synopsis of key principles
Questions arranged Para-wise → Sub-topic → Difficulty gradient
Inline working notes and examiner-style solution
ICAI Mapping Tables – Quick cross-reference to module location
RTPs/MTPs Corner – Selected questions flagged with icons for rapid identification
Solved Papers Section
May 2024 (suggested answers)
Nov 2024 (suggested answers)
May 2025 (suggested answers)
September 2025