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It is to be said that, experience gives us more learning, but it is better to learn from someone's experience then experience it by yourself, I'm not saying I'm an expert in IBS, But I don't have any hesitation to say, I have experience of IBS for the last two attempts, Here I'm sharing my key learning from my past mistakes which I did in IBS. In May'24 exams, I go with 5 regular subjects only concept books of various faculties, Atul sir IBS Questions bank, Law 40 pages notes created by Surendar Mittal Sir Study material of Law & SCPM, In May'24 Unfortunately the Questions paper all questions come from the Questions banks of all subjects, which I haven't taken by me during exams, although everything is available at home, but no use, as I thought as its 1st attempt of IBS, ICAI will repeat 🔁 case studies which is already available, I will get from QB I carried, if anything not repeated then I will find answer from concept books I have, (it's very different to create Answer using concept book in that 4 hours time span) At the end of the paper, everyone is happy, as the paper is repeated from the Questions bank and I'm looking with the happy faces of others with deep sorrow in my heart, Why don't I bring a question bank with me? In Nov'24 exams, I learned from my mistakes which I did in May'24, Material I gathered in Nov'24 exams - All Subjects Concept Book along with Questions bank - ICAI Study Material of Law & SCPM - Atul Sir IBS QB But even after taking more material then what I took in May'24, That day was more horrible, as I can't find anything from all the books which carried, I turned questions bank, Concept Book multiple times, Girl seating left to me, I already started writing by opening study material, She completed 5-6 pages, I'm still searching for a single question. In May'25 👋Hello Friends, For IBS paper I will go with All Study Materials of ICAI 🦅 🙏 5 FR Modules 🙏 1 AFM Module 🙏 3 Audit Modules 🙏 2 Law Modules 🙏 2 SCPM Modules 🙏 4 DT Modules 🙏 4 IDT Modules 21 Books of ICAI 🦅 All Subject Books of AIR1CA Career Institute 🙏 5 subjects having 2 books each, one Question bank & one Concept Book and IBS also have 2 books. 12 books of ACI 🙏 1 Index book of ICAI Study Material 400+ pages 📄 which I shared Today 1 Index Book of all books of ACI, Will share and when we get. 35 books in total & approximately 30kg weights  💬In comments, Give me (Serious Suggestions) the product link of the best bag to be used for this purpose, And share your collections of books. Here is my learning towards which materials we should take during exams, jisko hasna hai hasne do, ek dum besharam ho ke sab kuch le ke jaw, kuch bhi baaki mat rakho, Extra material hoga apke paas, to jyada se jyada kya dikkat hogi, usko arrange karne ki, transportation ki, Apko sab kuch concept book, questions bank, Case Study digest se mil jata hain to well & good, ChatGPT se nhi likha hain, khud type kiya hain, 20 minutes se kar raha hu, grametical & spelling error mat dhundhne baith jana Pade rehne do baki ki books ko, but agar na mile to exam ke bad regret karne se to achha hi hain na ki sab kuch le ke jaw, All the Best 💯

Case Study Book IBS Latest M25 Question Bank by Atul Aggarwal Volume 1 & 2 https://t.me/caonly/10617?single 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

No more book indexes from us this time 📚 like back in Nov ’24. They’re not super helpful—too many indexes just make a mess, and you’d need an index for the index in CA Final IBS! If you’ve studied the full syllabus, you can guess the chapter name and find it in the book yourself. Skip the index hassle and save time and money ⏳. ✅ Got it! → Use index ONLY to find similar case studies. ❌ DO NOT use a subject-wise index or any other index because you've already studied this and you know how to find answers. Previous Index Bazaar PDFs of all faculties at One Place - https://t.me/caonly/10264 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

1. 14 Marks full question in MCQ , without step marking 😜😳🙈. 2. Judgement of rounding off in MCQ 😂 1687 or 1686 3. Then 1 day gap , 8th August or 7th August in MCQ 😂 Enjoy😂.

IDT MCQs be like 1. 14 Marks full question in MCQ , without step marking 😜😳🙈. 2. Judgement of rounding off in MCQ 😂 1687 or 1686 3. Then 1 day gap , 8th August or 7th August in MCQ 😂 Enjoy😂.

📣 Welcome to the Index Bazaar! Download the index you need from the links below. Just click on the book you’re interested in, and get started!🤦🏻 DO NOTE THESE ARE INDEX 🥴 🦯 Our Topic Wise Index of Atul Sir IBS Book https://t.me/caonly/9892 🦯 ICAI Books Index https://t.me/caonly/10252 🦯 Ravi Sir Titanium Audit Book https://t.me/caonly/10260 🦯Mayank Kothari AFM Book https://t.me/caonly/10261 🦯 Shubham Sir DT https://t.me/caonly/10262 🦯BB Sir Compact https://t.me/caonly/10251 🦯Yashwant Mangal Sir Compact https://t.me/caonly/10250 🦯Atul Sir DT https://t.me/caonly/10250 🦯Yash Khandelwal DT https://t.me/caonly/10247 🦯 Some More Index of ICAI Books by CA Vinay ( Direct Drive Link ) https://drive.google.com/drive/folders/1r3jdJ8Fr8sUgDZAgqRirUTWHOKARz82T 🦯Rohit Chipper Index & Book https://t.me/caonly/10073 🦯 Shubham Keswani Audit Index https://t.me/caonly/10265 🦯 Rakesh Sir Audit Book Index https://t.me/caonly/10270 🦯Atul Sir QB Index Audit Air1CA https://t.me/caonly/10268 🦯Atul Sir QB DT Index https://t.me/caonly/10269 🦯IDT Vishal Bhattad https://t.me/caonly/10266 🦯 AFM Index Atul Sir QB https://t.me/caonly/10274 🦯 Index Ankush Chirimar https://t.me/caonly/10277 🦯 AKG IDT Akshansh Garg https://t.me/caonly/10282 🦯 FR SM by Bhavik Sir https://t.me/caonly/10283 🦯 ICAI Module Index Front Pages https://t.me/caonly/10292 🦯FR Akash Kandoi https://t.me/caonly/10296 🦯Hemant Somani Audit https://t.me/caonly/10302 🦯 Ajay Sir FR QB Index https://t.me/caonly/10307 🦯AK Sir QB Index https://t.me/caonly/10321 I will keep on adding till afternoon tomm !! …. We do not endorse advertisements on our channel. We warmly encourage you to support us by joining us on social platforms 👇👇 🔗Click here to follow us

Official Link - https://resource.cdn.icai.org/85864exam-revised-schedule-10052025.pdf 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

☝️On New Exam Dates 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

Lets study now 📚 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

CA Final Audit May 2025 and IBS Nov 2024 be like 😅😢

Official Link - https://resource.cdn.icai.org/85839exam080525.pdf

Ind AS 109 – Financial Liabilities (FL) Treatment ➤ Financial liabilities are generally measured at Amortized Cost (ACM), except in the following cases: 🔹 Financial Guarantees at FVTPL ✔ Financial guarantee contracts can be designated at Fair Value Through Profit or Loss (FVTPL) upon initial recognition. 🔹 Own Credit Risk & FVTOCI ✔ For financial liabilities designated at FVTPL (excluding loan commitments & financial guarantees), changes in fair value due to own credit risk are recorded in Other Comprehensive Income (OCI). ✔ However, if this creates or enlarges an accounting mismatch, the entire fair value change goes to Profit or Loss (P&L) instead. 📌 ICAI's Question 12 FR RTP May 25 - FL at FVTOCI ➤ This concept is not commonly covered in teacher books. If you need a solution, refer to ICAI’s RTP Question on Ind AS 109. 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

‼️ Don't overlook these topics that can carry 20 marks : ‼️ ●Analysis of Financial Statements ●IND AS 101 ICAI has allocated specific weightage of 6 to 12 marks for these topics. (Refer to the attached weightage image.) Also, don't underestimate the value of theory, which is also worth 6 to 12 marks. 🔖 Keep this in mind as you prepare for your exams! These topics can help you take your score from 40 to 60.  🎯 Exemption, here we come😍 Muje malum hai abhi bahut darr lag raha hoga🤯 bt I m with you guys. Just believe in yourself.😎 Give everything you can.😃 - CA RAJ 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

Checklist for CA Exams 📋✨ Documents 🗂️: • Aadhaar Card 🆔 • Admit Card 📄 - One to carry with you, and another in your bag permanently (just in case you forget, you’ll have a backup!) Stationery ✏️: • Black Ball Pen x2 🖊️ • HB Pencil x2 ✏️ • Eraser x2 🩶 • Sharpener x2 🔪 • Stapler x2 📎 • Calculator x2 (just in case) 🧮 • Water Bottle 💧 • Transparent Cardboard (in case the desk isn’t aligned) 📏 Others 🔑: • Wrist Watch ⌚ • Last-Minute Revision Notes 📑 • Books for the Next Exam (in case the center is far) 📚 • Some Money 💸 • Confident Mind 🥳🔥 We do not endorse advertisements on our channel. We warmly encourage you to support us by joining us on social platforms 👇👇 🔗Click here to follow us

Simple Summary ; Ind AS vs AS CA Final FR 1. AS 7/9 vs Ind AS 115 📑 • AS: No separation of financing component or service warranty component 💸🔧 • Contract Acquisition Costs: AS requires immediate expense recognition 📉 2. Lease Ind AS 116 vs AS 19 🏢 • Lessee Classification: AS requires classifying leases as either operating or financing 🚗🏠 • Lease Components: No separation of lease and non-lease components in AS 🔗 • Sale & Leaseback: Different treatment in AS—recognizes the difference 📊 3. Income Taxes Ind AS 12 vs AS 22 💼 • AS: Follows an income statement approach 📈 • Taxable Income Requirement: AS requires virtual certainty of future taxable income 🔍 By - @CAOnly We do not endorse advertisements on our channel. We warmly encourage you to support us by joining us on social platforms 👇👇 🔗Click here to follow us

📣 Ind AS vs AS Financial Reporting - Just in 2 Page - Summary by @CAOnly We do not endorse advertisements on our channel. We warmly encourage you to support us by joining us on social platforms 👇👇 🔗Click here to follow us