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Decommissioning Liability attached to PPE

Financial Reporting

answered on 06-Apr-26 09:52

Sir, you have mentioned that if the liability is attached to the PPE, we recognise a provision. But if it is attached, doesn't it mean that it is not independent of future action, thus no provision should be recognised right? [Video Time Stamp: 01:38]

latest answer

Yes

Vishnu Muraleedharan

Vishnu Muraleedharan

CA Final

32K+

3

32

terminal cashflow

AFM

answered on 29-Mar-26 16:53

can u please explain more clearly about terminal cashflow ???

latest answer

It is pv of all cash flows from a year till infinity We use sum of GP till infinity formula D1/(ke-g) Similar to what we taught in security valuation equities for Gordon growth model

Hemanth kumar Kapuluru

Hemanth kumar Kapuluru

CA Final

2K+

1

21

Goodwill in net assets

Financial Reporting

answered on 02-Apr-26 08:01

Sir, can you explain the reason for including Goodwill in subsidiary net assets? [Video Time Stamp: 12:06]

latest answer

ok sir

Hariharan Ravichandran

Hariharan Ravichandran

CA Final

2K+

2

31

Doubt regarding Buy Forward and Sell Forward

AFM

answered on 29-Mar-26 04:51

Sir have doubt regarding when to Buy Forward and when to Sell Forward? Suppose in this problem if Ideal DM/CAD forward for 3 months is .680 (Costly) and Actual DM/CAD forward for 3 months is .670 (Cheap) What then 1st step is what? (whether Buy forward or sell forward)

latest answer

Buy what is cheap if forward is cheap buy it

G Chandrakanta

G Chandrakanta

CA Final

15K+

1

22

justify the answer

Accountancy

answered on 02-Apr-26 09:31

Shouldnt the revenue be recognized only after the customer's approval (as the inspection part is to be made by him/her )

latest answer

here agreement is not approval. Agreement is like entering into contract.

Rithu V

Rithu V

CA Inter

3K+

1

32

Spot and forward

AFM

answered on 28-Mar-26 20:57

Sir please explain the difference between 3 months Spot and 3 months Forward.

latest answer

Understood sir, Thank you.

G Chandrakanta

G Chandrakanta

CA Final

15K+

2

33

explanation needed

Accountancy

answered on 04-Apr-26 09:42

Can you explain the reason why it is the right answer and why mine is not

latest answer

Can be called both.

Rithu V

Rithu V

CA Inter

3K+

5

47

mcq test 2

Accountancy

asked on 28-Mar-26 15:30

A question on what is not to be considered as change in accounting policy has 4 answers but apart from the option which says there is a change in acc policy which is material, every other option is NOT to be considered as a change in the accounting estimate

latest answer

No answers yet!!

Rithu V

Rithu V

CA Inter

3K+

0

24

Final amt of closing stock

Accountancy

answered on 07-Apr-26 17:07

Shouldnt the amt of closing stock be = 150k-12k(wrong estimate)+4k(correct estimate) [Video Time Stamp: 05:55]

latest answer

Yes, The closing stock will be 150000-(12000-4000) = 142000. We will correct and update the video and notes. Thankyou

Rithu V

Rithu V

CA Inter

3K+

1

29

provision amount

Financial Reporting

answered on 27-Mar-26 18:36

Sir, I have one doubt in this question. At the initial stage of recognizing provision under Ind AS 37, would it be wrong if I take the provision as ₹10 lakhs instead of ₹7.5 lakhs? My understanding is that the 75% probability here indicates that payment of ₹10 lakhs is the most likely outcome, assuming there are only 2 possible outcomes: Pay ₹10 lakhs, or No payment required Please clarify whether this understanding is correct. [Video Time Stamp: 03:06]

latest answer

ICAI is not consistent in its application in such cases. In fact in the recent exams, they considered both options / assumptions in MCQ question. If its 10 lakhs and 0 - it is two outcome and can take 10 lakhs as well.

Abhinav K A

Abhinav K A

CA Final

2K+

1

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