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Value of NCI

Financial Reporting

answered on 26-May-25 08:29

In previous video value of NCI (20%) is calculated assuming same value as controlling interest's consideration for its share (80%), but here it is calculated as percentage of net identified assets value. Good will be different in both. And the reason for this calculation even though net identified assets is given in the first case.

latest answer

I got it sir, it was mentioned in the question to do like that so we did. Thank u

Narayanashetti Suresh

Narayanashetti Suresh

CA Final

355

1

200

Exemption criteria

Exams

answered on 26-May-25 06:49

If I score more than 60 in CA final Audit but less than 30 in FR and AFM, will I still get an exemption in Audit in that attempt?

latest answer

Yes.

Pooja .

Pooja .

CA Final

210

1

229

Public Disclosure as WR

Auditing

answered on 27-May-25 11:51

It was earlier said that the Public Disclosure should not be considered as WR. But, now in this video it is said that, if there is Public Disclosure, WR is not required. Can you please clarify?

latest answer

Actually both mean the same. Anything that needs to be public disclosure, WR About the same is not required to be obtained by the auditor.

Mergu Nikhil

Mergu Nikhil

CA Final

2K+

1

165

Total cost

Financial Management

answered on 25-May-25 19:12

Why we mentioned total cash cost of sales Instead of total cost And also for debtors as per credit sales instead of cash sales I didn't understand this terminology Can you please explain it sir

latest answer

If we are computing cash cost basis - we have exclude dep in COS Debtors is for credit sales only right - pls elaborate your query in detail here

anju B

anju B

CA Inter

21K+

1

157

IND AS 16

Financial Reporting

answered on 26-May-25 17:05

What if in the upward revaluation of 10% in recognized at 31/03/X6, depreciation can be provided only on 17,50,000 right?

latest answer

First you will provide depreciation on cost basis. And then compare that amount with revalued amount of Rs. 17,50,000

Nawar Fathima AV

Nawar Fathima AV

CA Final

3K+

1

195

INS AS 16

Financial Reporting

answered on 26-May-25 17:06

What if the cost of materials of Rs.21000 is gross of Rs.3000 on sale of scrap

latest answer

If the cost of material is 21,000 and scrap sale is 3000 Then the cost to be considered is 18000

Nawar Fathima AV

Nawar Fathima AV

CA Final

3K+

1

164

forex

AFM

answered on 25-May-25 19:39

sir if one swap points is 0.0001 then 25 swap points should be 0.0025 then the forward should be 60.5475, please clarify.

latest answer

Ok sir thanks

Akshat Sharma

Akshat Sharma

CA Final

510

5

183

Sec 12 (5)

Indirect Taxation

answered on 27-May-25 15:30

In case, where periodical return need not be filed, i.e he is unregistered then why will he even pay tax, so logically there will be no time of supply na?

latest answer

He is liable to pay tax but he is unregistered then this concept will apply.

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

1

215

Printing mistake

AFM

answered on 25-May-25 07:08

Sir, Printing mistake in variance value in year 2 answer.

latest answer

Thanks for highlighting. Will get it corrected

Sugathan P.R

Sugathan P.R

CA Final

8K+

1

181

SA 240, Fraud committed by Third Parties

Auditing

answered on 27-May-25 11:54

Could you please give me an example relating to fraud committed by Third Parties as per SA 240

latest answer

Simplest example - A third party (stranger) posed as a new supplier and sent a fake invoice to a company. The company, without proper verification, paid ₹50,000 to the bank account. Here, a fraud is committed by an outsider whom we call as third party If you need more industry based example, please let me know

Poluru Penchalaiah

Poluru Penchalaiah

CA Final

12K+

1

166