Financial Reporting
Class Handritten Solutions
by CA Ajay Agarwal (AIR1CA)
Contents
Financial Instruments.............................................................................3
Business Combination..........................................................................65
Associates and Joint Venture..............................................................109
CFS........................................................................................................117
Joint Arrangements.............................................................................162
Employee Benefits...............................................................................165
Changes in Foreign Exchange............................................................177
Borrowing Cost....................................................................................184
Impairment of Assets..........................................................................191
Income Taxes.......................................................................................211
Intangible Assets..................................................................................228
Inventories............................................................................................239
Investment Property...........................................................................260
Leases....................................................................................................268
Operating Segments............................................................................290
Property Plant and Equipement........................................................294
Revenue from Contracts.....................................................................321
Share Based Payments........................................................................357
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Financial Instruments
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Business Combination Q 1 Pg 13.1
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Q 2 pg 13.3
Q 4 Pg 13.4
Q 5 Pg 13.4
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Q 6 Pg 13.5
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Q 3 Pg 13.3
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Q 8 Pg 13.6
Q 11 Pg 13.8
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Q 12 Pg 13.8
Q 13 pg 13.9
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Q 14 Pg 13.9
Q 15 Pg 13.11
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Q 16 Pg 13.12
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Q 17 Pg 13.13
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Q 21 Pg 13.17
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Q 23 Pg 13.19
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Q 24 Pg 13.24
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Q 25 Pg 13.25
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Q 26 Pg 13.27
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Q 27 Pg 13.28
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Q 28 Pg 13.34
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Q 29 Pg 13.35
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Q 30 Pg 13.37
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Q 31 Pg 13.39
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Q 32 Pg 13.45
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Q 33 Pg 13.48
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Q 34 Pg 13.52
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Q 35 Pg 13.58
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Q 36 Pg 13.59
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Associates and Joint Venture
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Question 1 Pg 14.1 All references are as per
May 2023 edition of the
Question Bank
CFS
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Q 2 Pg 14.5
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Q 4 pg 14.14
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Q 7 pg 14.21
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Q8 pg 14.25
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Q 10 pg 14.40
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Q 12 pg 14.41
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Q 15 pg 14.44
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Q 18 pg
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Q 19 pg 14.47
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Q 9 pg 14.35
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Q 20 Pg 14.48
Q 21 Pg 14.48
Q 22 pg 14.49
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Q 23 pg 14.50
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Q 24 pg 14.51
Q 25 Pg 14.52
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Q 26 Pg 14.53
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Q 28 Pg 14.54
Q 29 Pg 14.56
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Q 30 Pg 14.56
Q 31 Pg 14.57
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Q 32 Pg 14.60
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Q 33 Pg 14.63
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Q 34 pg 14.66
Q 36 Pg 14.68
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Q 3 Pg 14.10
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Q 13 Pg 14.42
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Q 27 Pg 14.54
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Joint Arrangements
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Employee Benefits
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Changes in Foreign Exchange
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Borrowing Cost
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Impairment of Assets
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Income Taxes
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Intangible Assets
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Inventories
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Investment Property
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Leases
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Operating Segments
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Property Plant and Equipement
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Revenue from Contracts
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Share Based Payments
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