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Set B Exam
Exams
answered on 07-Oct-25 18:06
Sir, I completed my CA Inter in Nov 2022 and I’m applicable only for Set A and Set B. I’ve already completed Set A and cleared the exam, but Set B is still pending. I’m planning to write CA Final in Jan 2026, and the exam form window starts on November 3. Should I complete and clear Set B before November 3 to be eligible to fill the CA Final exam form, or will it be fine if I complete it after that?
latest answer
Okay Sir. Thank you for the clarification.
K Vamshi
CA Final
★ 14K+
4
189
AS-12
Accountancy
answered on 06-Oct-25 14:15
Can I get the AS 12 explanation video
latest answer
Its included as a part of your course. Let me know which specific aspect you are looking at.
Snehashis Mohanty
CA Inter
★ 35
1
135
Subsequent Revaluation ( Increase )
Financial Reporting
answered on 06-Oct-25 14:30
Sir, The Subsequent Revaluation increase = ₹ 200 First time it was Downward Revaluation = ₹ 100 ( Charged to P&L-Loss ) So in Subsequent Revaluation we'll Charge the Increased value to the extent of earlier Loss charged at P&L = ₹100 And the Remaining Value = ₹100 will be carried out to Revaluation Surplus Under OCI Under Equity??? So 2 Entries has to be passed right?? [Video Time Stamp: 13:16]
latest answer
Thank Sir for the Clarification.
Mohanbabu N
CA Final
★ 3K+
2
115
Interest rate considered while measuring FV
Financial Reporting
answered on 06-Oct-25 17:03
Sir, During the measurement of Fair Value (FV), to determine the Market Rate of Interest, we consider it as if the entity needs to borrow today at the rate it would obtain (which is influenced by various factors, including creditworthiness). Is it correct? Or do we consider interest rate applicable to the nature of loan which is applicable to the industry as a whole? [Video Time Stamp: 16:27]
latest answer
It is entity specific.
Sai Eswar Kolli
CA Final
★ 30K+
1
118
Inventory stock out doubt
Costing
answered on 17-Oct-25 17:01
Sir, in this case when our safety stock is 100 units, and we have been stock out for 100 units 2 times, impies we have been stock out for a total of 200 units in the year? Also sir, is the different stock out ( i.e, 100, 80 etc) the different cases of being stock out in a financial year?
latest answer
100 per instance.
Dova Shaji
CA Inter
★ 520
5
140
Illustration 8
Accountancy
answered on 07-Oct-25 13:57
In the trading p and l account in the books of branch, whether the stock should always be valued at cost price ? or invoice price ? [Video Time Stamp: 10:50]
latest answer
In trading P&L account method, we consider it at cost.
Ajay Kumar
CA Foundation
★ 1K+
1
138
Share Valuation
AFM
answered on 05-Oct-25 20:07
Sir Query 1: why we are comparing bvps with market price in PE multiple? Query 2: Why we are taking return on equity 9% as cost of equity under earnings growth model? If im doing like this can i get marks and is this a correct approach
latest answer
Earnings growth model
PAVI S
CA Final
★ 5K+
1
133
Surplus fund
AFM
answered on 05-Oct-25 18:09
why for value of the company we are not including surplus fund [Video Time Stamp: 08:33]
latest answer
Surplus
Bala Manoj Kumar.S
CA Final
★ 90
1
147
ICAI material doubt
Direct Taxation
answered on 15-Oct-25 16:16
Delta Ltd. credited the following amounts to the account of resident payees in the month of March, 2025 without deduction of tax at source. What would be the consequence of non-deduction of tax at source by Delta Ltd. on these amounts during the financial year 2024-25, assuming that the resident payees in all the cases mentioned below, have not paid the tax, if any, which was required to be deducted by Delta Ltd.? Particulars Amount in ` (1) Salary to its employee, Mr. X (credited and paid in March, 12,00,000 2025) (2) Directors’ remuneration (credited in March, 2025 and paid 28,000 in April, 2025) Would your answer change if Delta Ltd. has deducted tax on directors’ remuneration in April, 2025 at the time of payment and remitted the same in July, 2025? Sir, for this question, as per the provisions of sec 40(a) (ia), sum payable to a resident on which TDS has not been deductec or has been deducted but not paid before date of filing annual return (i.e, 31 October), 30% of such sum shall be disallowed for the relevant previous year. But if TDS in such amount is paid before the ITR filing date, then 30% of the same shall be allowed as deduction for the relevant previous year. In the second part of this question, where the assessed has paid TDS on July 2025 ( which is before filing ITR) won’t we consider it as deduction in the AY 2025-26 and not AY 2026-27.. but in the ICAI answer it is given that 8,400 should be considered as deduction in AY 2026-27.
latest answer
Same thing even I have mentioned in my earlier message. Since TDS is not done, the amount is disallowed. However, if TDS is done in FY 25-26 then the same shall be allowed in FY 25-26.
Dova Shaji
CA Inter
★ 520
6
206
Electronic commerece operator
Indirect Taxation
answered on 09-Oct-25 16:54
Sir, can you please let me know where i can find the chapter electronic commerece operator chap no 12 from module in the IDT Final course. am unable to find anywhere
latest answer
It is not covered separately. It is covered in respective chapters at the time of that context.
Manish Kumar
CA Final
★ 4K+
1
144