CA Final Elective Papers Review Dec 2021 (Nov 2021 attempt), Hello Guys here we are going to share a discussion on CA Final Elective Papers New Syllabus December 2021. CA Final Elective Papers includes Paper-6A: Risk Management, Paper-6B: Financial Services and Capital Markets, Paper-6C: International Taxation, Paper-6D: Economic Laws, Paper-6E: Global Financial Reporting Standards, Paper-6F: Multidisciplinary Case Study. Download and Check Review of CA Final Elective Papers Dec 2021. Keep visit to our site for more latest updates.

Services and Capital Markets, International Taxation, Economic Laws, Global Financial Reporting Standards, and Multi-disciplinary case study. Students have to opt for one out of these six papers keeping in mind their desired area of specialization. Also Check CA Final ResultCA Final Pass PercentageCA Final Toppers.

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Review of CA Final Elective Papers Dec 2021

In the Revised Scheme of Education and Training, the concept of electives has been introduced at the Final level in line with the school of thought that specialisation is the key to developing professionally competent chartered accountants. As per this school of thought, an emerging chartered accountant has to be geared up to assume new roles as consultants and advisors, necessitated on account of growing business complexities, dynamic changes in legislations and regulatory requirements and client expectations.

Consequent to borderless economies, it has become imperative that subjects which transcend borders be added in the curriculum, for instance, Global Financial Reporting Standards and International Taxation. In fact, globalisation, capital mobility and increased trade and services have resulted in the whole world virtually becoming one market and consequently, international taxation has become a key concern area both for business enterprises engaged in cross border transactions as well as for tax administrations of the concerned States.

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CA Final Elective Papers Review Dec 2021

User NameReviews
canmaninternational taxation paper questions were lenthy…tough. ..question format should be changed.. descriptive and mcq should be separately asked.. under one case study both mcq and descriptive should not be asked…
VijayRM was not easy…More than half MCQ s were tricky… Barring few practical sums, theory questions were ticky
JyotiFSCM was also easy compared to last two attempts! Only Lease practical part was there, rest was theory. Theory was okayish (mcq’s were tough tho)
RAVIRM is not easy it is above average
ronyRM wasn’t easy, above average and lengthy
rishabFSCM was easy but lengthy
kkPlz u cant say rm easy…if u say rm easy then what abt elaw, copy paste ppr…its so unfair by icai…..in rm except 5th case study all are tricky ..
seetaEco law paper was lengthy and mcqs icai wale the but usme bhi tricky bana diya tha kuch kuch changes karke -_- so it was an average paper you can say.
priyankaIf the same trend continues;after 1-2 attempts all students will take economic law if u are copy pasting 60% cases for 3 successive attempts…there is no point keeping 6 different electives…so unfair by ICAI…At least keep difficulty level at par for all electives
riteshInternational bahut tough thaa.. Kya checking easy hogi kyaa
avniFscm was extremely lengthy but average as compared to previous attempts
ManishaEco law utna easy nhi tha jitna log bol rahe hai….it’s just hype .there were many minute points. Which are changed.
ArunInternational Taxation walo ke sath koi Dushmani hai ICAI ki
ToshiEco law almost 30 MCQs from Digest
MahaveerVery tricky
SagarVery lengthy international taxation
RahulAcha tha paper ajj (isca)
SnehaMCQs toh can’t get any easier.
NikhilInternational was tricky..
No where near to sort of easy
akhilWho told you intt tax was easy? It was very tough with lots of tricky adjustments
karanTAXATION – I felt it was not easy..lil bit tricky paper
gauravYes Internation Taxation
MCQ were okay
Descriptive is tough and time
Big partiality going on every time
JHWth is wrong with Icai, can’t they keep same level of difficulty in each paper, its inequality 🤡
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  • Elective Review
  • RM – very tough
  • International Tax
  • Average / Above Average
  • Economic Law – Average but lengthy
  • FSCM & GFRS – Below Average (Easy but lengthy)
  • ISCA – Average
UserReview
ArjunInternational tax ne bht ghumaya aj
Heena6D was quite lengthy
HimmatEco law is too lengthy
JituRM Worse than Nov 20
KiranLaw too Lengthy
VihanEconomic law is easy but lengthy
AnitaAgainnnnnn RM tough
Cool40-50 marks are directly from module and case studies in FSCM
rahulYes law is too lengthy but 1 case study direct from the digest
LokeshEconomic law Mai to case study 3 bilkul same to same case study digest ki case study 22 the…. Maza aa gya 25 number pure fix sure short
KKEco very easy one case study from case Case digest
JoshiRisk management was hard man. Really hard. Nothing was found in SM
PriyankaEconomic Law lengthy but Good
DeepaliInternational tax was not average it was a technical and conceptual one
VenkatKya bigada h rm walo nai😒😒😢😢 Nov b then again
MonikaRm gets worst to worst every attemp….
Hope bonus marks make some sense
UrbanMutual Fund ka first one bhi wrong tha i guess on the basis of structure konsa nahi h pucha tha and options mai 3 nahi the ek open ended tha
NehaFSCM ne dil jeet liaaa ❤️❤️❤️
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CA Final Elective Paper Review July 2021

Brief Overview of All Papers

6A Risk Management

The study material of Elective Paper – Risk Management is prepared by mentioning the current scenarios in the Risk Management wherever required. The chapters are prepared in such a manner so as to give the readers an insight into the Risk Management presently operating in India and abroad. Similarly, students will also get familiarized with the various concepts of Risk Management.

6B Financial Services & Capital Markets

The Elective Paper 6B – Financial Services and Capital Markets is a blend of theory and practical. The Study Material has been segregated into two parts i.e. Part A and Part B. Part A consists of Chapter 1 to 17 as mentioned in the syllabus and Part B consists of SEBI Regulations as depicted in detailed contents of Part B of the Study Material.

6C International Taxation

Elective Paper on International Taxation: Paving way for specialization in this key concern area of businesses engaged in cross border transactions and tax administrations.

The syllabus of this elective paper on International Taxation is divided into two parts: Part I comprises of “Taxation of International Transactions and Non-resident Taxation in India” covering Transfer Pricing provisions under the Income-tax Act, 1961, Non-resident Taxation, Double Taxation Relief, Advance Rulings as well as an Overview of the Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Part II comprises of “Other aspects of International Taxation” covering Taxation of ECommerce Transactions, Overview, Features, Application and Interpretation of Tax Treaties, Anti Avoidance Measures and Overview of Model Tax Conventions.

6D Economic Laws

The primary purpose of Economic Laws is not regulatory. They are the enabling Acts to authorise businessmen and society to organise and to operate their business large or small with the advantage of the corporate mechanism. They are drawn with a view to facilitate efficient management of business and society and adjustment to the needs of change. It consists of rules with regard to behaviour, both at the time of action and the steps taken to rectify an unlawful action.

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