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impairement

Financial Reporting

answered on 03-Apr-25 10:31

Sir, so in every case where corp assets cant be allocated to CGU, final impairement loss (when everything is totalled)will be fully allocated to Corp assets?

latest answer

No. It will be done in the ratio of carrying amounts. Can you specify at which time in the video did you get this doubt?

SANSKRITI BADRI 2111339

SANSKRITI BADRI 2111339

CA Final

4K+

1

192

Exemption

Indirect Taxation

answered on 01-Apr-25 22:57

Sir, Mr.A proprietor , registered person rent his residential flat in an apartment for students (4 members) for student residence purpose ? is it exempted ? , because in entry 12 it is mentioned as below Nothing contained in this entry shall apply to- (a) accommodation services for students in student residences; (b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.

latest answer

Thank you Sir

Prethivi Rajan

Prethivi Rajan

CA Final

9K+

2

257

In assumption B while calculating CR

Financial Reporting

answered on 03-Apr-25 10:55

In assumption B while calculating CR we have to take 4 months or 12 months ???? 96250*4/10250000*100=3.756%

latest answer

Actually it has to be 12 months. That is what ICAI has done in past exams.

Akash Nanda

Akash Nanda

CA Final

25K+

1

199

IND AS 36

Financial Reporting

answered on 03-Apr-25 11:08

Sir in this illustration why the goodwill notional gross up is done on 400 but not on 900,

latest answer

We are checking for specific CGU. So only goodwill relevant to that would be considered.

R Yashwanth Kumar

R Yashwanth Kumar

CA Final

87K+

1

207

Regarding 2nd illustration

Direct Taxation

answered on 01-Apr-25 20:39

How the answer came 21000 instead of 33000.

latest answer

Clerical mistake. Thanks for pointing out. Will resolve it.

Subham Poddar

Subham Poddar

CMA Inter

940

1

204

Baggage

Indirect Taxation

answered on 01-Apr-25 20:36

In the illustration 2, is it necessary to carry different physical bag for each person for claiming individual gfa.

latest answer

Not necessary. Baggage declaration form should be filled separately.

Akshay Shabu

Akshay Shabu

CA Final

2K+

1

225

As7

Accountancy

answered on 09-Apr-25 17:25

Why answer if 360 Total contract value is 370, total cost 360+50 =410 then loss is not taken here why

latest answer

Solution is incorrect.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

3

234

IND AS 116

Financial Reporting

answered on 31-Mar-25 19:27

Sir in case of sublease, if remaining period of Head lease is 3 years and sublease is given for 3 years then we shd compare 3y with 3y to apply whether Finance lease conditions satisfies or not But in study material then have mentioned they will compare total head lease period 5Y with sublease period 3Y, Which is correct?

latest answer

Yes

R Yashwanth Kumar

R Yashwanth Kumar

CA Final

87K+

3

177

CA FOUNDATION MAY'2025 CHANGES

Exams

answered on 31-Mar-25 12:41

pls share the new syllabus changes of all the 4 subjects 🙏

latest answer

I am refering to the old material. Law updates will be provided by end of this week

Viswas

Viswas

CA Foundation

470

4

386

ROCE

AFM

answered on 31-Mar-25 11:37

For finding ROCE, the numerator should be EBIT(1-t), right? as tax amount won't be available to debt holders or shareholders.

latest answer

Q is from Nov 19 link below https://www.indigolearn.com/resources/CA-RTPs-MTPs-Suggested-Answers/Final/2017-2023/Paper-2-Strategic-Financial-Management/Suggested-Answers/4b0bea2805644b5586211734c61b3397/CA-Final-New-Strategic-Financial-Management-SFM-Suggested-Answers-Nov-2019/33b025c9bd1043bc84c8f8c9baf0a6b9/r ROCE is calculated pre tax as well as post tax and as you rightly said post tax is usually preferred. However icai chose to follow pre tax method in this question You can make an assumption compute post tax and should ideally get full marks

Ali S

Ali S

CA Final

8K+

1

218