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Financial statements of company

Accountancy

answered on 08-Mar-22 11:32

What is the difference between capital reserve & capital redemption reserve?

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The profit earned by the company through special transaction, that is not available for distributing dividend to shareholders is known as Capital Reserve. It contains the following: Share Premium, Profit on reissue of forfeited shares, Capital Redemption Reserve (CRR), Development Rebate Reserve CRR is formed when there is a buy-back or redemption of shares, i.e. for a specific purpose. This is done by transferring reserves freely available for distribution to CRR, which is not freely available for distribution, and has only one use - to issue fully paid bonus shares.

Sumita Shah

Sumita Shah

CA Inter

2K+

1

324

Bonus issue

Accountancy

answered on 07-Mar-22 15:11

Is 2,50, 000 added to exixting authorised share capital is wrong . Is it to be replaced by 1,12,500? ( In WN 4th attachment)

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In exams you can increase the Authorised capital by the shortfall amount as explained in class

SNEHA PUGAZHENDHI

SNEHA PUGAZHENDHI

CA Inter

1K+

1

371

Capital & rev..... Exp

Accountancy

answered on 05-Mar-22 20:32

amount paid to management company for consultancy to reduce work expenses can anyone tell me whether it is which type of expenditure of above .lines........

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Revenue

Balachandar S

Balachandar S

CA Inter

59K+

6

351

Amalgamation

Accountancy

answered on 07-Mar-22 14:57

At the time of amalgamation why capital reserve is considered as a liability.....Isn't it a share holder fund

latest answer

Got the ans..thank you samaira khan

Anusha narayana

Anusha narayana

CA Inter

2K+

7

353

advanced accounting- ESOP

Accountancy

answered on 05-Mar-22 19:04

When should I choose fair value per option and when should I choose market value per option ?

latest answer

Accounting for expense is done using FV Option.

Ashwathi selvanathan

Ashwathi selvanathan

CA Inter

2K+

1

402

Buyback of Shares

Accountancy

answered on 05-Mar-22 13:21

As Share resource Test =25%(Paidup Equity Capital+ free reserves) ------------------------------------------------------------------ Buy back Price Does Free reserves include "Capital Reserve"?

latest answer

Tq

Surya Prakash

Surya Prakash

CA Final

19K+

5

631

Amalgamation

Accountancy

answered on 08-Mar-22 12:31

Tratment of RDD provided on debtors of Selling company in case of amalgamation nature of purchase

latest answer

Can you please share the problem for more context? Thanks

Hrishikesh Ransing

Hrishikesh Ransing

CA Final

4K+

1

354

Financial statements of companies

Accountancy

answered on 04-Mar-22 10:47

How dividend amount is calculated ? General reserve is Rs 40 Lakhs

latest answer

Could you give the full questoin

divya prasath

divya prasath

CA Inter

5K+

1

337

loss of stock

Accountancy

answered on 21-Mar-22 11:27

dec 2021 question loss of stock please verify if this correct or not

latest answer

Short sales

Elavarasi B

Elavarasi B

CA Inter

46K+

4

419

Buy back shares

Accountancy

answered on 02-Mar-22 20:13

Why revaluation reserve are not called free reserve?

latest answer

Because of the origin of revaluation reserve. It comes into existence when say management decides its land is actually valued at Rs.20 lakh instead of Rs. 15 lakh, it will increase the asset value by Rs. 5 lakh and create a reserve of Rs. 5 lakh. In relaity this profit has not been realised. It is just a book entry. So, law says don't take it as Free Reserve i.e. it is not available for distribution as dividend to shareholders.

Sumita Shah

Sumita Shah

CA Inter

2K+

1

315