KwikCA
Financial Reporting

Past Paper Analysis

Built from 22 past-paper questions across 2 imported sittings: January 2026, May 2026.

High-yield chapters

The 3 chapters that together account for 68.2% of every past-paper question imported for FR.

Ind AS on Assets of the Financial Statements50%Ind AS 103 Business Combinations9.1%Ind AS on Presentation of General Purpose Financial Statements9.1%

Chapter-wise weightage

Share of the 22 past-paper questions imported for this paper. Gold marks the high-yield set — the fewest chapters that together account for 60% of them.

  • 1Ind AS on Assets of the Financial Statements50%·11
  • 2Ind AS 103 Business Combinations9.1%·2
  • 3Ind AS on Presentation of General Purpose Financial Statements9.1%·2
  • 4Consolidated and Separate Financial Statements of Group Entities4.5%·1
  • 5Ind AS 115 Revenue from Contracts with Customers4.5%·1
  • 6Ind AS on Disclosures in the Financial Statements4.5%·1
  • 7Ind AS on Items Impacting the Financial Statements4.5%·1
  • 8Ind AS on Measurement based on Accounting Policies4.5%·1
  • 9Introduction to Indian Accounting Standards4.5%·1
  • 10Professional and Ethical Duty of a Chartered Accountant4.5%·1

Weightage across sittings

Each chapter's share of its own sitting, for the 6 most-asked chapters. Movement under one percentage point is shown as steady — at these sample sizes a single question is worth several points.

RisingFallingSteady
0%10%20%30%40%50%60%70%January 2026 n=9May 2026 n=13Ind AS on Assets of the… +28.2Ind AS 103 Business Com… -3.4Ind AS on Presentation … -22.2Consolidated and Separa… +7.7Ind AS 115 Revenue from… -11.1Ind AS on Disclosures i… +7.7
Show these numbers as a table
Chapter share of questions per exam sitting
ChapterJanuary 2026May 2026Change
Ind AS on Assets of the Financial Statements33.3% ·361.5% ·8+28.2
Ind AS 103 Business Combinations11.1% ·17.7% ·1-3.4
Ind AS on Presentation of General Purpose Financial Statements22.2% ·20% ·0-22.2
Consolidated and Separate Financial Statements of Group Entities0% ·07.7% ·1+7.7
Ind AS 115 Revenue from Contracts with Customers11.1% ·10% ·0-11.1
Ind AS on Disclosures in the Financial Statements0% ·07.7% ·1+7.7

Computed from KwikCA's own question bank — the chapter each imported question is filed under, and the sitting its source names. Percentages are of the questions we hold, not of the marks in the paper, and they sharpen as more sittings are imported. Not a prediction of any future exam.