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AS 20 - Rights issue

Accountancy

answered on 07-Oct-25 13:58

Illustration 4 in study material. For EPS calculation of year 2, I didn’t understand the time weighting factor considered. Please clarify. Photos attached below

latest answer

For time weighting factor, We consider Right adjustment element till the date of rights issue - this is time weighted separately for number of months from beginning of month till date of right issue After shares are issued, we consider total shares for remaining months.

Ritu Kotian

Ritu Kotian

CA Inter

19K+

1

150

Query

AFM

answered on 05-Oct-25 15:56

Sir, @7:53 why have we taken Short Futures as "0" (not taken future price) ,While in 2nd problem we have taken the Future price. [Video Time Stamp: 07:53]

latest answer

Okay Sir. Thank you.

K Vamshi

K Vamshi

CA Final

14K+

2

152

Borrowing Cost-AS 16

Accountancy

answered on 04-Oct-25 17:39

Calculate the interest to be capitalised?

latest answer

question no 11 page 62 https://icmai.in/upload/Students/Download_Archives/paper16.pdf

Ram Gopal

Ram Gopal

CA Inter

250

1

145

Journal entry

Accountancy

answered on 07-Oct-25 13:56

When a company recieve gift then what will be the journal entry for company

latest answer

Yes. If its for a specific purpose, it would be part of specific fund. You need to check with your senior/ principal.

Snehashis Mohanty

Snehashis Mohanty

CA Inter

35

12

193

DBO

Financial Reporting

answered on 04-Oct-25 08:50

When settlement happens, the gain or loss impact is provided in DBO, where will the effect of the actual payment. [Video Time Stamp: 06:47]

latest answer

Dr Liability Cr Plan Asset Balance gain or loss

SANJITHA

CA Final

1K+

1

127

Penalty payable u/s 129

Indirect Taxation

answered on 09-Oct-25 16:52

Isn't the penalty in this case Rs. 15,00,000? Which is higher of i) 50% of Rs. 30,00,000 (Value)= 15,00,000 ii) 200% of Rs. 5,40,000 (Tax) = 10,80,000 [Video Time Stamp: 01:25]

latest answer

Agreed. It is 50% of value or 200% of tax whichever is higher. Will get it rectified. Thank you.

Yug Bhattad

Yug Bhattad

CA Final

63K+

1

169

Change in object clause

Corporate & Other Laws

answered on 08-Oct-25 16:34

Procedure to be followed in case of private company changing it's object clause [Video Time Stamp: 07:49]

latest answer

1. Hold a Board Meeting to approve change in object clause and call an EGM. 2. Pass a Special Resolution in the EGM to alter the object clause of MOA.

Leela Sowmya

Leela Sowmya

CA Inter

0

1

153

Change of capital clause

Corporate & Other Laws

answered on 08-Oct-25 16:35

Procedure in case of private company in case of change in capital. [Video Time Stamp: 05:17]

latest answer

Hold a Board Meeting and pass an Ordinary Resolution in EGM to alter the Capital Clause of MOA. File Form SH-7 with ROC within 30 days; ROC then updates the company’s authorised share capital.

Leela Sowmya

Leela Sowmya

CA Inter

0

1

131

Change in liability clause

Corporate & Other Laws

answered on 08-Oct-25 16:35

If public company wants to change liability clause..is central govt permission required? [Video Time Stamp: 01:16]

latest answer

Yes

Leela Sowmya

Leela Sowmya

CA Inter

0

1

161

Q18

Financial Reporting

answered on 04-Oct-25 17:30

Sir, If there is any difference between expected balance and closing balance, when should we treat as actuarial gain/loss, & when should we show as remeasurement gain or loss? [Video Time Stamp: 13:51]

latest answer

Remeasurements of the net defined benefit liability (asset) include actuarial gains and losses

SANSKRITI BADRI 2111339

SANSKRITI BADRI 2111339

CA Final

4K+

1

148