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Impairment of loss

Accountancy

answered on 16-Jan-24 13:07

Why can't you allocate goodwill to smaller CGU in illustration 2 in top down approach

latest answer

Because we cannot determine at smaller CGU>

Akshaya Devaraj

Akshaya Devaraj

CA Final

8K+

1

129

Capital Introduction asset or liability

Accountancy

answered on 16-Jan-24 13:07

How is it an asset?It is added to the capital which appears on liability know?

latest answer

One side Capital Other side Asset (Double entry)

Nayana Kowshik

Nayana Kowshik

CA Inter

120

1

305

Asset

Accountancy

answered on 16-Jan-24 13:08

What if advance salary is paid on request to the employee when he is in the notice period to resign?How will that be recognized?

latest answer

If recoverable - Asset Other wise expense.

Nayana Kowshik

Nayana Kowshik

CA Inter

120

1

327

Buyback

Accountancy

answered on 16-Jan-24 13:47

What is the meaning of this note

latest answer

you can use other free reserves or securities premium account.

Atharv Sankliya

Atharv Sankliya

CA Final

3K+

1

303

Premium on redemption of preference share

Accountancy

answered on 16-Jan-24 13:50

Can we use securities premium for providing premium on redemption of preference share

latest answer

No

Atharv Sankliya

Atharv Sankliya

CA Final

3K+

1

282

CFS

Accountancy

answered on 13-Jan-24 08:13

Why interest actually paid financing activity not added to net profit before tax?

latest answer

You need to share question as well. Go through this video https://www.youtube.com/watch?v=BCujphqmx64&ab_channel=1FINbyIndigoLearn-CA%2CCS%2CCMA

Ujwal Reddy

Ujwal Reddy

CA Inter

7K+

2

338

AS16

Accountancy

answered on 16-Jan-24 13:54

Please specify reason for these answer

latest answer

When expenditure started.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

6

306

INDAS 38

Accountancy

answered on 20-Jan-24 08:32

When there is an expense which is incurred for development of intangible asset and for normal operations in business and such expense cannot be apportioned, then such expense should be capitalised into the cost of intangible asset or should be recognised in profit and loss account or we should follow company policy? can you please provide the provision in INDAS 38 regarding this doubt sir?

latest answer

You should make an estimate and alloacte.

siva chaitanya

siva chaitanya

CA Final

13K+

1

317

ESOP and buy back

Accountancy

answered on 08-Jan-24 10:31

I didn't understand this highlighted point iv) about ESOP, what is it trying to say and what will be it's impact while buying back the shares?

latest answer

Those will become equity shares and will be used in calculation.

Garima Bhargava

Garima Bhargava

CA Inter

185

1

279

But back of shares

Accountancy

answered on 08-Jan-24 00:29

Can anyone plz explain the meaning of this highlighted point(point iii) How can company ask for funds(issue debentures)and invest in same funds (investments in its own debentures) at same time? How does it work/how is it logically possible to raise funds, ask for money and then investing in it itself? If company had money already (as it is investing) then it shouldn't ask for funds (shouldn't raise debentures)?

latest answer

It's a type of redemption, redemption by purchase through open market and it is not the same time when issued. When the company has used the fund and it's time to redeem the debentures they purchase it from open market and cancel it's own debentures after specific period (after passing board resolution). Till the time it is cancelled, it is shown as Investment in own debentures

Garima Bhargava

Garima Bhargava

CA Inter

185

1

263