Dear CA Intermediate Aspirants, I have overviewed today's question paper and I've observed that the following AS and chapters are heavily tested: 1. Amalgamation / Acquisition of Business – 18 marks 2. Consolidated Financial Statements – 14 marks 3. Cash Flow Statement (AS 3) – 12 marks 4. Financial Statements of Companies – 10 marks 5. Buy-back of Securities – 8 marks 6. Branch Accounting – 6 marks 7. Internal Reconstruction – 4 marks 8. AS 20 / AS 28 / AS 18 / AS 15 / AS 29 / AS 14 – 4 marks each
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