CA Final FR Last-Minute Strategy 🚨 | 60+ Marks with Easy & Scoring Topics

🚨 CA Final FR – Last Plan Before Exam (Jan 2026)
If you are short on time and still want a realistic chance to score 60+ in CA Final Financial Reporting, this video is for you.

In this video, I have shared a SMART & REALISTIC Last-Resort FR Plan based strictly on ICAI exam trends, focusing on easy, high-return Ind AS topics that repeatedly fetch marks instead of chasing full syllabus completion

FR Last Resort Plan

📌 What this video covers:

✅ High-Impact & Must-Do Ind AS (Non-Negotiable Topics)
– Conceptual Framework
– Ind AS 1, 2, 10, 16, 20, 34, 41, 113
– Info & Technology + Professional Ethics
👉 Approx 35 practical marks coverage

✅ Highly Practical & Conceptual Scoring Zone
– Ind AS 115 (Revenue)
– Ind AS 116 (Leases)
– Ind AS 102 (Share-Based Payment)
– Ind AS 101 (First-Time Adoption / FS Analysis)
👉 Approx 20 marks edge

✅ Limited-Time Friendly Practical Topics
– Ind AS 38, 105, 108, 40, 12, 33
👉 Combined ~14 marks potential

🔥 Sure-Shot Heavyweight Areas (Q1 & Q2 Focus)
– Ind AS 109 (Financial Instruments)
– Business Combination / CFS (Ind AS 103 / 110)
👉 26 marks guaranteed weight

⚠️ Low-Focus Topics – What to Do Selectively
– Cash Flow, Forex, Impairment, Employee Benefits, Provisions, RPT etc.

🎯 Who should watch this:

• CA Final students appearing in Jan 2026
• Students stuck at 45–55 marks in FR
• Anyone looking for a last-minute, marks-oriented FR strategy

📌 Important Note:
This is not a shortcut plan. It is a trend-smart, exam-oriented strategy designed to maximise marks with limited time.

👉 Score smart. Avoid syllabus panic. Focus on what actually fetches marks.

📥 Downloadable file & updates available on my Telegram channel
Link to Join: https://t.me/mohittttsharmaa
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