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Buy Back of Shares

Accountancy

answered on 08-Jan-25 07:34

Do we have to consider Current liabilities also for calculating debt:equity while checking But Back conditions? In some solutions they have considered and in some they haven't. So please do confirm.

latest answer

Yeah. Thank you Sir 😊

Shridhara H U

Shridhara H U

CA Inter

550

4

157

BRS

Accountancy

answered on 27-Jan-25 22:44

I didn't understand the 7th adjustment, is the bank account increased by 7,40,000 or reduced ?

latest answer

Sorry, WRONG DEBIT TO THE PASS BOOK

Vinitha P

Vinitha P

CA Foundation

0

4

1K+

Employee benefits

Accountancy

answered on 06-Jan-25 14:01

How multi employer plan is working instead of they give fund to outsiders they pool such funds together and giving benefits at time of employees retirement?

latest answer

They pool fund together and can have a single trust managing them. Say for e.g Tata Trust (hypothetical). manages PF of Tata Motors, Tata Consultancy, Tata Steel etc.

Dhivakar27

Dhivakar27

CA Inter

240

1

714

Consolidated financial stt

Accountancy

answered on 09-Jan-25 11:43

In ur example cost of control and minority interest working Note why don't u take Esc and p&l both If u take both in subsidiary u got 70000 instead of 50000 80%(70000) for capital reserve and 20%(70000) for MI calculation will do But u do it with 80%(50000)

latest answer

We need to separate P&L since it is mid year acquisition. And hence done separately.

dhivya annam

dhivya annam

CA Inter

1K+

4

132

AS 5

Accountancy

answered on 02-Jan-25 07:47

A company initially assumed that it would not continue as a going concern and prepared its financial statements using the NRV basis for a FY but later in the next FY the assumption changes and it is confirmed that the company will continue as a going concern. In this case, is this a change in accounting estimate or change in accounting policy?

latest answer

Estimate

Sharon M Jacob

Sharon M Jacob

CA Inter

1K+

1

583

need explanation for mcc

Accountancy

answered on 03-Jan-25 14:36

what is the logic behind 4th mcq given ichi material book back

latest answer

Amount after adding borrowing cost should not be more than the realisable value.

Chaaru Rakshanaa

Chaaru Rakshanaa

CA Inter

1K+

1

99

Illustration -1

Accountancy

answered on 31-Dec-24 11:09

In the ICAI books In the notes to account there is no other current liability in the balance sheet because they don't take the final dividend in Reserve and Surplus. for why? but in our classes you show the final dividend both other current liabilities and reserve and surplus. which method should followed sir?

latest answer

ok sir

bharathipriya

bharathipriya

CA Inter

3K+

2

92

Consolidation

Accountancy

answered on 29-Dec-24 13:09

Sir in consolidation of financial statements in case of treatment of unrealized profit the share of H LTD will be reduced from the consolidated profit and loss and the share of minority interest will be reduced from minority interest or else the whole unrealized profit should be reduced from consolidated profit and loss?

latest answer

If sold by Holding 100% from holding. If sold by Sub - remove from post acquisition profits. So both Holding and Minority gets adjusted.

VENKATA SAI KRISHNAKANTH

VENKATA SAI KRISHNAKANTH

CA Inter

410

1

598

Buy back

Accountancy

answered on 28-Dec-24 22:06

Study material question no 3 Company passed a resultion to buy back 20% of its equity capital @50 per share 250000 equity share @10 each fully paid up 2500000 How much transfer to CRR

latest answer

I assume you're talking about illustration 3? See the preference share capital. Its been issue for the purpose of buyback CRR is not required for that part of the buyback financed by issue of preference shares Thus, crr required here is (50,000 × 10) - (2,000×100) = 3,00,000

sudharshan babi

sudharshan babi

CA Inter

1K+

1

578

doubt in ledger statement in cashflow

Accountancy

answered on 26-Dec-24 09:49

Timeline- 1.02. Sir can we also do simple addition and subtraction method instead of preparing ledger statements? like you have mentioned in Illustration 11 @1.02 time.

latest answer

Yes. Whichever you are comfortable with

Vijay V

Vijay V

CA Inter

0

1

369