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Financial Reporting

answered on 21-Jul-25 15:01

What does Substantive process means [video Time Stamp: 08:10]

latest answer

If there are no outputs at the acquisition date but if there are organised workforce and critical processes which sufficient to convert the inputs into future outputs, the process is deemed substantive.

Harshini Kanush

Harshini Kanush

CA Final

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2

168

CA Final

Exams

answered on 21-Jul-25 14:01

Cleared CA Final. Thanks for the support provided through the forum.

latest answer

Congratulations & Best wishes!

Christeena Ambel

Christeena Ambel

CA Final

80

1

173

objectives of auditor

Auditing

answered on 22-Jul-25 10:07

what is mean by independence in appearence mam

latest answer

Audit enhances the credibility of financial statements. So it needs to be done by a person who is not connected to the business of the client which we refer are independent. So when he is actually not having any conflict, we call it to be independence of mind. But that’s not enough. Third party who is going to Rely on the FS should also believe that he is independent of the entity. So he needs to appear independent. Example- You might be very very independent and ethical. But if you do audit of ur parents business, third party will never trust. So here you fail in appearance.

21SCO08 mahalakshmi

21SCO08 mahalakshmi

CA Inter

1K+

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158

Login query

Others

answered on 21-Jul-25 10:54

I already logged in through my mobile, Can I logout in the mobile and login through my laptop with same mail ID sir?

latest answer

Yes

kaviya boominathan

kaviya boominathan

CA Final

430

1

167

Direct tax

Direct Taxation

answered on 22-Jul-25 14:05

For progresssive in nature it is higher the income higher the tax aand lower the income lower the tax .This is not the case with a regressive in nature right? [Video Time Stamp: 00:42]

latest answer

Ok Sir, Thank you

Elzabeth Britty PJ

Elzabeth Britty PJ

CA Inter

2K+

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189

Contingent consideration or Compensation employee cost

Financial Reporting

answered on 21-Jul-25 11:21

In the last ex of TCS acq an another company 10 cr consideration is paid + addnl 2 Cr is payable if Two conditions are satisfied 1. Owners of that acquiree co work for 2 years and some amount of profit margin is achieved in 2 years In this case how we can primarly consider 2cr only as employee compensation cost ? what about another condition of profit margin? [Video Time Stamp: 08:59]

latest answer

Even when contingent payments are based on both employment and performance metrics, the requirement for continued employment dominates the classification. IF employment condition was not there then it would be purely for business acquisition. But since employement condition is there, it becomes primary.

Sowmitha C

Sowmitha C

CA Final

4K+

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156

query

Direct Taxation

answered on 28-Jul-25 17:43

why 2 tax rates videos there which show the same content [video Time Stamp: 00:06]

latest answer

Rate of tax is different for different type of companies.

PAVITHRA M

PAVITHRA M

CA Inter

30

1

171

Query

AFM

answered on 21-Jul-25 11:22

Sir, What is the meaning of "Investor buys back the futures contract" in Question No: 5. Time stamp: 17:58. [Video Time Stamp: 17:58]

latest answer

Understood sir.

Ranjith Belide

Ranjith Belide

CA Final

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level 1

CFA

answered on 21-Jul-25 10:33

FSA - FIFO and LIFO calculation explanation please [Video Time Stamp: 01:03:19]

latest answer

Faculty explained this from 1.03 min to 1.06 minutes screenshot enclosed too. In FIFO first in items are out that implies closing stock consists of items received in the end same way in LIFI last in items are out first. That means closing stock is of first in items

S JOTHEESWARI

S JOTHEESWARI

CFA L1

0

1

123

WCM

Financial Management

answered on 21-Jul-25 10:41

Please explain why in the below sum WIP is 9.4

latest answer

Provided in page 9.36 Wages have fixed and variable components of ₹5 per unit 40% fixed (rs2) and 60% is variable ( rs.3) wages fixed costs are now apportioned over double the number of units (48000 vs 24000) so per unit FC is rs.1 instead of Rs.2 Material costs there is a 10% supplier discount hence it falls from 6 to 5.4

Sruthi sruthi

Sruthi sruthi

CMA Inter

640

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137