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Financial Reporting

answered on 27-Jan-26 10:30

Sir in this contract, on 9th sep we agreed to pay 10L USD @ 67.8 Rs. each,Doesnt this mean we need to pay 678L on 31.12.X1 no matter what ? then why are we recording bank payment as 670L? [Video Time Stamp: 13:43]

latest answer

We did not agree to pay 10L USD at 67.8 (this is a forward rate) We agreed to pay 10L USD. On day of settlement, we buyUSD at market rate and pay.

SANSKRITI BADRI 2111339

SANSKRITI BADRI 2111339

CA Final

4K+

1

151

Reversal of CGU Impairment loss

Financial Reporting

answered on 27-Jan-26 10:32

Sir when CGU loss is to be reversed we have to look into individual asset's wise right?? i.e) The carrying amount Individual assets can cannot be increased beyond lower of below right?? so what if 1. Individual asset's (Machine-A) recoverable amount = ₹ 4,20,000 ( Instead ₹4,50,000) 2. Individual asset's (Machine-A) Carrying amount had no prior impairment loss = ₹ 4,30,000 Then the maximum Reversal of Impairment loss is (a)Individual asset's (Machine-A) Carrying amount after impairment = ₹ 4,01,816 (b)Individual asset's (Machine-A) recoverable amount = ₹ 4,20,000 REVERSAL OF IMPAIRMENT LOSS = ₹ 18,184... Am i right sir???

latest answer

Yes, You are right.

Mohanbabu N

Mohanbabu N

CA Final

3K+

1

161

Articleship leave tracker

Others

answered on 22-Jan-26 20:21

Sir i have taken 157 days leave till now. As per ICAI 156 days a student take leave. But leave tracker in indigolearn is showing execess leave taken is 29 days. But i have taken only one excess leave till now..

latest answer

Thats as of today. The leave is 1/6th of period served. So if you complete 3 years, it will shown1 day excess.

lohith perumalla

lohith perumalla

CA Inter

8K+

1

175

Ca inter attempt doubt

Others

answered on 22-Jan-26 14:13

I have registered for ca inter in 2021 . Due to unforeseen circumstances i didnt continue the course but converted in 2023 December. In my ssp portal course validation is till dec 2028 can I re register after that as per new course or not. Is there any attempt limit for ca inter

latest answer

No

Vismaya A

Vismaya A

CA Inter

250

3

141

Illustration13

Financial Reporting

answered on 09-Feb-26 17:25

sir, in para 3 ABC ltd will make payment to former share holders, how it is considered as deffered consideration it looks likes remuneration for services. [Video Time Stamp: 07:39]

latest answer

If it is not linked to future service then its part of purchase consideration. The amount is dependent on just time i.e. after some years. If no payment is made if the shareholders do not work, then its compensation.

saipriya  v

saipriya v

CA Final

510

1

113

summary

Auditing

answered on 27-Jan-26 08:22

Mam in this case if we have suff &app AE then we will give adverse opinion But in given case there is no suff & app AE so that we give disclaimer opinion isn't correct [Video Time Stamp: 10:30]

latest answer

The auditor’s opinion under SA 705 is driven by two independent determinants: -Availability of sufficient appropriate audit evidence (SAAE) - Nature and pervasiveness of the possible effects on the financial statements Both must be evaluated together, not in isolation. Adverse opinion is issued only when the auditor has SAAE and can conclude that misstatements exist and are pervasive. When SAAE is not available, the auditor cannot conclude that misstatements exist—only that their possible effects could be material/pervasive. So referring to your understanding , your conclusion is correct, provided the possible effects of the undetected misstatements are both material and pervasive. The reasoning, however, must be stated precisely: -You do not issue disclaimer merely because SAAE is absent -You issue a disclaimer because: SAAE is absent and the possible effects of undetected misstatements are material and pervasive

21SCO08 mahalakshmi

21SCO08 mahalakshmi

CA Inter

1K+

1

121

exam-oriented prep for chapter 2

Financial Management

answered on 21-Jan-26 17:31

this chapter has number of points to remember under different heads. what kind of questions can be expected from this chapter, generally? [Video Time Stamp: 05:36]

latest answer

Types of financing

Ritu Kotian

Ritu Kotian

CA Inter

19K+

1

159

Sale of goodwill

Auditing

answered on 21-Jan-26 07:21

Is it possible to sale a sole proprietorship when the sole proprietor died by the legal heir to a person other than a CA. [Video Time Stamp: 11:44]

latest answer

Other than CA is not possible. Can be sold to another CA

Shinisha  Rose R

Shinisha Rose R

CA Final

5K+

1

143

Fr Classes

Financial Reporting

answered on 21-Jan-26 13:52

When we can get the chapter wise classes for purchasing

latest answer

Reach out to 9640111110

Saravanan Murugan

Saravanan Murugan

CA Final

19K+

1

144

Course Extension

Others

answered on 20-Jan-26 09:40

Hello Team, I have extended my DT course from the Jan 2026 attempt to the May 2026 attempt by paying Rs. 2,000. Before making the payment, I noticed an option shown as “Income Tax (NEW)”. Could you please confirm whether the course I have extended is the updated version, including all amendments applicable for the May 2026 attempt? If the course I extended is not the updated/amended version, kindly provide me access to the updated DT course (amended one) for May 2026. Thank you, Nandhini U S

latest answer

Thank you sir

NANDHINI U S

NANDHINI U S

CA Inter

37K+

2

179