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⚠️ CA Final FR का Hidden Trap: "Presentation & Disclosure" Standards | Don't Lose 15+ Marks! 📲 CRITICAL RESOURCE: Download the Week 3 Practice Booklet with solved problems here: Navin Classes 2.0 App ► Android: https://play.google.com/store/apps/de... ► iOS: https://apps.apple.com/in/app/navin-c... Do this mistake and your FR score drops instantly. You can nail complex calculations on Leases or Revenue but still lose massive marks if you mess up Ind AS 10 (Events), Ind AS 8 (Errors), or Ind AS 1 (Financial Statements). These are the "Finishing Touch" standards that separate 55 from 70. In this session, AIR 3 Avinash Sancheti gives you the exact presentation templates and decision frameworks toppers use. 🎯 TONIGHT'S FOCUS: MASTER THE FRAMEWORK • Ind AS 10: Adjusting vs. Non-Adjusting Events – The single question that decides it. • Ind AS 8: Change in Accounting Policy vs. Correction of Error – How to present in SCE. • Ind AS 1: Perfecting the Statement of Changes in Equity (SCE) – A full walkthrough. • Ind AS 34: Interim Financial Reporting – What to disclose? (A guaranteed question). • Ind AS 102: Share-Based Payment – Equity vs. Cash-settled complications. ✅ AFTER THIS SESSION, YOU'LL BE ABLE TO: • IDENTIFY post-balance sheet events in under 60 seconds. • RESTATE financial statements for prior period errors flawlessly. • PRESENT a complete SCE that matches ICAI's model answer. • LIST mandatory interim reporting disclosures. • ACCOUNT for employee stock options correctly. 👨🏫 Your Mentor: CA CS Avinash Sancheti • AIR 3, CA Final | AIR 1, CS Executive | Co-Founder, Navin Classes • Known for transforming technical knowledge into high-scoring exam answers. 🔗 TAKE YOUR PREP TO THE NEXT LEVEL: • Join the Full FR Course: https://www.navinclasses.com/ • Follow for Daily FR Strategy: / cacsavinashsancheti • Connect on LinkedIn: / avinash-sancheti-5aa997117 💬 COMMENT "FINISHING TOUCH" when you complete this session! Let us know which standard is most confusing. ✅ If this adds value, PLEASE LIKE & SHARE with your study group! 🔔 SUBSCRIBE + Hit the bell for Week 3 - Day 2. Avinash Sancheti, AIR 3, CA Final, CA Final 2025, CA Exam, CA Students, CA Preparation, CA Revision, CAMay 2025, Financial Reporting, Ind AS 1, Ind AS 8, Ind AS 10, Ind AS 34, Ind AS 102, Statement of Changes in Equity, Events After Reporting Period, Share Based Payment, Financial Statements, Presentation Skills, Navin Classes, CA Final FR. #cafinal #CAFinal2025 #FinancialReporting #IndAS1 #IndAS8 #IndAS10 #IndAS34 #IndAS102 #StatementOfChangesInEquity #EventsAfterReportingPeriod #ShareBasedPayment #CAFinalFR #AIR3 #AvinashSancheti #NavinClasses #CAExam #CAStudents #CAPreparation #CARevision #FinancialStatements #CAMay2025