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IND AS 12

Financial Reporting

answered on 30-Apr-25 12:19

For share based payments (i.e, SBP reserve) Should we take CA as nil or TB as nil I am little confused as ICAI changed one solution regarding this.

latest answer

Okay sir. Thank you

Raviteja Kusumanchi

Raviteja Kusumanchi

Qualified CA

42K+

2

151

CA FINAL ATTEMPT

Exams

answered on 30-Apr-25 11:47

Sir, I have registered for CA FInal May 2025 exam, but due to health issues I am unable to attend the exam, is this will be counted as an attempt or not

latest answer

No

Ann Maria Joseph

Ann Maria Joseph

CA Final

37K+

1

205

roce formula

Financial Management

answered on 30-Apr-25 09:28

sir in this sum, while computing roce percentage as 20, can we also use ebit(1-tax), or is roce always on just ebit only?

latest answer

Depends on question if they ask pre or post tax If nothing is mentioned compute both

Venkatesh

Venkatesh

CA Final

0

1

179

Borrowing costs

Financial Reporting

answered on 01-May-25 16:51

Hi Sir, Should borrowing cost incurred during the year be calculated on opening balance or Balance outstanding as on 31st March for the purpose of capitalisation

latest answer

Here the existing borrowings are used. So we compute weighted average rate considering existing borrowings.

ahmad bunyamin

ahmad bunyamin

CA Final

1K+

5

206

Composite Supply

Indirect Taxation

answered on 04-May-25 09:59

Sir , Bright Public School also provides boarding and lodging facilities to its students belonging to other cities of India. A consolidated amount of 1,75,000 per annum is charged per student as a consideration for educational services as well as for services of boarding and lodging provided to them. ,( Since the education service is exempted whether composite supply concept applies ?)

latest answer

Thank you Sir

Prethivi Rajan

Prethivi Rajan

CA Final

9K+

2

197

Non current Assets to be considered or not.?

Financial Reporting

answered on 30-Apr-25 13:17

Sir, As we do adjustments for working capital changes using indirect method. I mean working capital changes is for current assets only.Why we have considered non current assets i.e Other Financial assets and Deferred Tax Asset.?

latest answer

Okay Sir.

K Vamshi

K Vamshi

CA Final

14K+

4

211

Amalgamation of companies

Accountancy

answered on 02-May-25 11:30

Rtp of may25 consists of a sum where the general reserve balance has been deducted and I have found no information related to such deduction in the question can someone help?

latest answer

Please look at the journal entries in which the assets, liabilities and reserves taken over under pooling of interest method

Silvers Rayleigh

Silvers Rayleigh

CA Inter

0

1

213

Amalgamation

Accountancy

asked on 29-Apr-25 16:53

Rtp of may25 amalgamation question,I'm unable to understand how the general reserve balance is 150

latest answer

No answers yet!!

Silvers Rayleigh

Silvers Rayleigh

CA Inter

0

0

240

EAESH

Financial Management

answered on 29-Apr-25 14:16

@3.31 EAESH=EBIT-INT tax component is missing Is That results only PBT sir?

latest answer

Q does not have tax rate - why will we assume it when it does not exist?

anju B

anju B

CA Inter

21K+

2

223

clause -6

Auditing

answered on 01-May-25 10:57

Mam, in this question , Mr. Old introduced to Mr. young but not for any specific work, then when Mr. Young accepted the assignment, why it is considered as Original work ?

latest answer

You are right. Introduction doesn’t mean solicitation. But this question is in reference to understanding the clause 6. It’s assumed that client will take up the decision to pass on original work to him.

Sai Vema

Sai Vema

CA Final

108K+

1

164