CAF 6 Study & Revision Plan
Follow the complete CAF 1 Financial Accounting & Reporting Spring 2027 plan with a date-wise interactive checklist. Tick each task as you complete it — your progress is saved automatically on this device.
CAF-6 • CORPORATE REPORTING
Spring 2027 Study & Revision Plan
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Follow the ICAP study text, practice questions and SC E-Learning tests. Sundays are reserved for self-revision and backlog.
| Done | Date | Work Plan | Test |
|---|---|---|---|
| 20-Oct-2026Tuesday | Chapter 2 (Financial Instruments) – Recognition, classification and measurement basics | Test 1 | |
| 21-Oct-2026Wednesday | Chapter 2 (Financial Instruments) – Amortised cost and effective interest method practice | Test 1 | |
| 22-Oct-2026Thursday | Chapter 2 (Financial Instruments) – ECL/basic impairment and journal entries | Test 1 | |
| 23-Oct-2026Friday | Chapter 2 (Financial Instruments) – Study text examples + question bank practice | Test 1 | |
| 24-Oct-2026Saturday | Chapter 4 (IAS 21 Foreign Currency Transactions) – Initial recognition and exchange differences | Test 2 | |
| 25-Oct-2026Sunday | SELF REVISION / BACKLOG COVER | — | |
| 26-Oct-2026Monday | Chapter 4 (IAS 21 Foreign Currency Transactions) – Monetary/non-monetary items + closing rate practice | Test 2 | |
| 27-Oct-2026Tuesday | Chapter 4 (IAS 21 Foreign Currency Transactions) – Past paper practice + sticky notes | Test 2 | |
| 28-Oct-2026Wednesday | Chapter 1 (IAS 10, IAS 37 & IFRIC 1) – IAS 10 adjusting and non-adjusting events | Test 3 | |
| 29-Oct-2026Thursday | Chapter 1 (IAS 10, IAS 37 & IFRIC 1) – IAS 37 provisions and contingent liabilities/assets | Test 3 | |
| 30-Oct-2026Friday | Chapter 1 (IAS 10, IAS 37 & IFRIC 1) – Measurement, reimbursements and changes in provisions | Test 3 | |
| 31-Oct-2026Saturday | Chapter 1 (IAS 10, IAS 37 & IFRIC 1) – Onerous contracts, restructuring and decommissioning | Test 3 | |
| 01-Nov-2026Sunday | SELF REVISION / BACKLOG COVER | — | |
| 02-Nov-2026Monday | Chapter 1 (IAS 10, IAS 37 & IFRIC 1) – IFRIC 1 examples + past paper practice | Test 3 | |
| 03-Nov-2026Tuesday | Chapter 8 (Regulatory Framework of Accounting) – Regulatory bodies, IFRS Foundation and local requirements | Test 4 | |
| 04-Nov-2026Wednesday | Chapter 8 (Regulatory Framework of Accounting) – Companies Act / financial reporting requirements review | Test 4 | |
| 05-Nov-2026Thursday | Chapter 8 (Regulatory Framework of Accounting) – Objective questions + short notes | Test 4 | |
| 06-Nov-2026Friday | Chapter 3 (IFRS 16 Leases) – Lease identification and lessee accounting basics | Test 5 | |
| 07-Nov-2026Saturday | Chapter 3 (IFRS 16 Leases) – Initial measurement of ROU asset and lease liability | Test 5 | |
| 08-Nov-2026Sunday | SELF REVISION / BACKLOG COVER | — | |
| 09-Nov-2026Monday | Chapter 3 (IFRS 16 Leases) – Subsequent measurement and finance cost schedules | Test 5 | |
| 10-Nov-2026Tuesday | Chapter 3 (IFRS 16 Leases) – Comprehensive examples + test practice | Test 5 | |
| 11-Nov-2026Wednesday | Chapter 6 (IFRS 8 Operating Segments) – Operating segment identification and CODM concept | Test 6 | |
| 12-Nov-2026Thursday | Chapter 6 (IFRS 8 Operating Segments) – Reportable segment thresholds and aggregation | Test 6 | |
| 13-Nov-2026Friday | Chapter 6 (IFRS 8 Operating Segments) – MCQs + exam-style practice | Test 6 | |
| 14-Nov-2026Saturday | Chapter 12 (IAS 38 Intangible Assets) – Recognition, measurement and internally generated intangibles | Test 7 | |
| 15-Nov-2026Sunday | SELF REVISION / BACKLOG COVER | — | |
| 16-Nov-2026Monday | Chapter 12 (IAS 38 Intangible Assets) – Research vs development and website cost treatment | Test 7 | |
| 17-Nov-2026Tuesday | Chapter 12 (IAS 38 Intangible Assets) – Amortisation, impairment and disclosures | Test 7 | |
| 18-Nov-2026Wednesday | Chapter 12 (IAS 38 Intangible Assets) – Past paper practice + sticky notes | Test 7 | |
| 19-Nov-2026Thursday | Chapter 13 (Ethical Issues in Financial Reporting) – Fundamental principles and threats | Test 8 | |
| 20-Nov-2026Friday | Chapter 13 (Ethical Issues in Financial Reporting) – Scenario practice: safeguards and professional response | Test 8 | |
| 21-Nov-2026Saturday | Chapter 5 (IFRS 15 Revenue from Contracts with Customers) – Five-step model overview and contract identification | Test 9 | |
| 22-Nov-2026Sunday | SELF REVISION / BACKLOG COVER | — | |
| 23-Nov-2026Monday | Chapter 5 (IFRS 15 Revenue from Contracts with Customers) – Performance obligations and transaction price | Test 9 | |
| 24-Nov-2026Tuesday | Chapter 5 (IFRS 15 Revenue from Contracts with Customers) – Allocation, timing of revenue and contract balances | Test 9 | |
| 25-Nov-2026Wednesday | Chapter 5 (IFRS 15 Revenue from Contracts with Customers) – Principal vs agent / warranties / variable consideration | Test 9 | |
| 26-Nov-2026Thursday | Chapter 5 (IFRS 15 Revenue from Contracts with Customers) – Comprehensive examples + past paper practice | Test 9 | |
| 27-Nov-2026Friday | Chapter 7 (IAS 12 Income Taxes) – Current tax and deferred tax basics | Test 10 | |
| 28-Nov-2026Saturday | Chapter 7 (IAS 12 Income Taxes) – Temporary differences and tax base practice | Test 10 | |
| 29-Nov-2026Sunday | SELF REVISION / BACKLOG COVER | — | |
| 30-Nov-2026Monday | Chapter 7 (IAS 12 Income Taxes) – Deferred tax asset/liability calculations | Test 10 | |
| 01-Dec-2026Tuesday | Chapter 7 (IAS 12 Income Taxes) – Presentation and disclosure | Test 10 | |
| 02-Dec-2026Wednesday | Chapter 7 (IAS 12 Income Taxes) – Comprehensive questions + test review | Test 10 | |
| 03-Dec-2026Thursday | Chapter 9 (Consolidation) – Group structure, control and acquisition date | Test 11 | |
| 04-Dec-2026Friday | Chapter 9 (Consolidation) – Goodwill / gain on bargain purchase | Test 11 | |
| 05-Dec-2026Saturday | Chapter 9 (Consolidation) – Net assets and post-acquisition reserves | Test 11 | |
| 06-Dec-2026Sunday | SELF REVISION / BACKLOG COVER | — | |
| 07-Dec-2026Monday | Chapter 9 (Consolidation) – Non-controlling interest calculations | Test 11 | |
| 08-Dec-2026Tuesday | Chapter 9 (Consolidation) – Intra-group balances and unrealised profit | Test 11 | |
| 09-Dec-2026Wednesday | Chapter 9 (Consolidation) – Consolidated statement of financial position | Test 11 | |
| 10-Dec-2026Thursday | Chapter 9 (Consolidation) – Consolidated statement of profit or loss / OCI | Test 11 | |
| 11-Dec-2026Friday | Chapter 9 (Consolidation) – Comprehensive consolidation questions | Test 11 | |
| 12-Dec-2026Saturday | Chapter 9 (Consolidation) – Past papers + test review | Test 11 | |
| 13-Dec-2026Sunday | SELF REVISION / BACKLOG COVER | — | |
| 14-Dec-2026Monday | Chapter 10 (Investment in Associate) – Significant influence and equity method basics | Test 12 | |
| 15-Dec-2026Tuesday | Chapter 10 (Investment in Associate) – Investment in associate calculations | Test 12 | |
| 16-Dec-2026Wednesday | Chapter 10 (Investment in Associate) – Associate in consolidated financial statements | Test 12 | |
| 17-Dec-2026Thursday | Chapter 10 (Investment in Associate) – Impairment / share of profit adjustments | Test 12 | |
| 18-Dec-2026Friday | Chapter 10 (Investment in Associate) – Exam practice + sticky notes | Test 12 | |
| 19-Dec-2026Saturday | Chapter 14 (ESG and Sustainability) – IFRS S1, ESG pillars and sustainability basics | Test 13 | |
| 20-Dec-2026Sunday | SELF REVISION / BACKLOG COVER | — | |
| 21-Dec-2026Monday | Chapter 11 (IAS 33 Earnings per Share) – Diluted EPS and retrospective adjustments | Test 14 | |
| 22-Dec-2026Tuesday | Chapter 11 (IAS 33 Earnings per Share) – Past paper practice + formula revision | Test 14 | |
| 23-Dec-2026Wednesday | Grid C Combined Practice: Financial instruments + leases + provisions | — | |
| 24-Dec-2026Thursday | Grid B Combined Practice: Revenue + tax + intangibles + ethics + ESG | — | |
| 25-Dec-2026Friday | Grid A Combined Practice: Consolidation + associate + EPS | — | |
| 26-Dec-2026Saturday | Mid Revision Test: Grid C selected chapters | — | |
| 27-Dec-2026Sunday | SELF REVISION / BACKLOG COVER | — | |
| 28-Dec-2026Monday | Mid Revision Test: Grid B selected chapters | — | |
| 29-Dec-2026Tuesday | Mid Revision Test: Grid A selected chapters | — | |
| 30-Dec-2026Wednesday | Past Paper Practice: Attempt one full paper in sitting | — | |
| 31-Dec-2026Thursday | Past Paper Review: mark weak chapters and redo wrong parts | — | |
| 01-Jan-2027Friday | Past Paper Practice: Consolidation and associate focus | — | |
| 02-Jan-2027Saturday | Past Paper Practice: IFRS 15 + IAS 12 focus | — | |
| 03-Jan-2027Sunday | SELF REVISION / BACKLOG COVER | — | |
| 04-Jan-2027Monday | Past Paper Practice: Financial instruments + leases focus | — | |
| 05-Jan-2027Tuesday | Past Paper Practice: IAS 10/37 + ethics scenarios | — | |
| 06-Jan-2027Wednesday | Final Revision: Financial instruments, leases and provisions | — | |
| 07-Jan-2027Thursday | Final Revision: IFRS 15, IAS 12 and IAS 38 | — | |
| 08-Jan-2027Friday | Final Revision: Consolidation and associate workings | — | |
| 09-Jan-2027Saturday | Final Revision: EPS, regulatory framework, ethics and ESG | — | |
| 10-Jan-2027Sunday | SELF REVISION / BACKLOG COVER | — | |
| 11-Jan-2027Monday | Full revision: Ch 1 IAS 10, IAS 37 and IFRIC 1 | — | |
| 12-Jan-2027Tuesday | Full revision: Ch 2 Financial Instruments | — | |
| 13-Jan-2027Wednesday | Full revision: Ch 3 IFRS 16 Leases | — | |
| 14-Jan-2027Thursday | Full revision: Ch 4 IAS 21 Foreign Currency | — | |
| 15-Jan-2027Friday | Full revision: Ch 5 IFRS 15 Revenue | — | |
| 16-Jan-2027Saturday | Full revision: Ch 6 IFRS 8 Operating Segments; Ch 7 IAS 12 Income Taxes | — | |
| 17-Jan-2027Sunday | SELF REVISION / BACKLOG COVER | — | |
| 18-Jan-2027Monday | Full revision: Ch 9 Consolidation | — | |
| 19-Jan-2027Tuesday | Full revision: Ch 10 Investment in Associate | — | |
| 20-Jan-2027Wednesday | Full revision: Ch 11 IAS 33 Earnings Per Share | — | |
| 21-Jan-2027Thursday | Full revision: Ch 12 IAS 38 Intangible Assets | — | |
| 22-Jan-2027Friday | Full revision: Ch 13 Ethical Issues in Financial Reporting; Ch 14 ESG and Sustainability | — | |
| 23-Jan-2027Saturday | Timed ICAP Past Paper 1 + marking and error log | Past Paper | |
| 24-Jan-2027Sunday | SELF REVISION / BACKLOG COVER | — | |
| 25-Jan-2027Monday | Integrated revision: hardest topics, MCQs, written practice and examiner comments | — | |
| 26-Jan-2027Tuesday | Timed ICAP Past Paper 2 + marking and error log | Past Paper | |
| 27-Jan-2027Wednesday | SC E-Learning full syllabus mock + solution analysis | Full Mock | |
| 28-Jan-2027Thursday | Integrated revision: hardest topics, MCQs, written practice and examiner comments | — | |
| 29-Jan-2027Friday | Timed ICAP Past Paper 3 + marking and error log | Past Paper | |
| 30-Jan-2027Saturday | Formula sheets / key standards / statutory provisions + repeated mistakes | — | |
| 31-Jan-2027Sunday | SELF REVISION / BACKLOG COVER | — |
SC E-LEARNING
CAF 6 Comprehensive Test Series
Test 1Chapter 2 — Financial Instruments
Test 2Chapter 4 — IAS 21 Foreign Currency Transactions
Test 3Chapter 1 — IAS 10, IAS 37 & IFRIC 1
Test 4Chapter 8 — Regulatory Framework of Accounting
Test 5Chapter 3 — IFRS 16 Leases
Test 6Chapter 6 — IFRS 8 Operating Segments
Test 7Chapter 12 — IAS 38 Intangible Assets
Test 8Chapter 13 — Ethical Issues in Financial Reporting
Test 9Chapter 5 — IFRS 15 Revenue from Contracts with Customers
Test 10Chapter 7 — IAS 12 Income Taxes
Test 11Chapter 9 — Consolidation
Test 12Chapter 10 — Investment in Associate
Test 13Chapter 14 — ESG and Sustainability + Full Book MCQs
Test 14Chapter 11 — IAS 33 Earnings Per Share
Test 15Full Book
Mid 1Syllabus will be announced in January 2027
Mid 2Syllabus will be announced in January 2027
Final Preparation Resources
Before the final exam, attempt at least 2–3 past papers in one sitting each under exam conditions, review mistakes and revisit weak areas.