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Reporting cashflows on net basis

Financial Reporting

answered on 31-Mar-25 18:22

Sir, Small clarification required regarding the adjustment of cash assumed from the subsidiary: Can I show the gross amount paid to outsiders as "Cash paid to acquire subsidiary in investing activities" and adjust the cash assumed as a reconciliation item between opening and closing Cash and cash equivalents. Or do we need to show it as a net basis compulsorily?

latest answer

In consolidated financial statements it would be net basis. Since only the amount paid to outsiders would be reported as cashflow. Since the payment and receipt is a part of single transaction, it is shown on net basis.

Chaitanya Sai Gupta

Chaitanya Sai Gupta

CA Final

4K+

1

226

Hoe many times can the eway bill be amended or assigned to a different transporter? For example if goods are being transported from Kashmir to Tamil Nadu through 5 different transporter, can it be reassigned 5 times?

Indirect Taxation

answered on 01-Apr-25 20:34

Hoe many times can the eway bill be amended or assigned to a different transporter? For example if goods are being transported from Kashmir to Tamil Nadu through 5 different transporter, can it be reassigned 5 times?

latest answer

Yes we can.

Manu Jacob

Manu Jacob

CA Final

6K+

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250

Investment decision-Case scenario May 2025 study material

Financial Management

answered on 31-Mar-25 00:07

I believe that the subscription income should be (2000+2000)*5000= ₹2cr for 1st year and accordingly going forward but it's given as (2000/2)*5000=50 lakhs for first year in the solution. There is also an ambiguity in the solution regarding the fixed salary expense of delivery staff where monthly salary is ₹15000p.m but the solution does not consider it as the monthly income and takes it on a per annum basis. Pls help me with this.

latest answer

Appreciate your observation.. yes, as mentioned, we have made the corresponding corrections in both the places.. you may go through my video class for better clarity

Jai Adithya

Jai Adithya

CA Final

14K+

3

245

Confirmation of answer

AFM

answered on 30-Mar-25 13:48

Both answer a and b are correct na ?

latest answer

Achaa achaa, understood !!

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

2

179

Cost audit

Corporate & Other Laws

answered on 31-Mar-25 15:07

It said cost audit report submitted to cg..it no where said cg deleted to anyone Will it be cg only ?

latest answer

Please elaborate your question with section reference. Its difficult to interpret what you wish you ask.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

1

185

SPOM exams last date to complete for NOV 2025 CA final attempt

Others

answered on 31-Mar-25 09:50

Is there any due date to complete the SPOM exams for the NOV 2025 Final attempt student?.

latest answer

https://youtu.be/iJg8RKf56IA

Narmada Chennuru

Narmada Chennuru

CA Final

4K+

3

268

General doubt on borr cost capitalisation

Financial Reporting

answered on 30-Mar-25 09:53

sir, why is it that only for specific borrowings, we capitalise from the date of first exp?Like for ex if first exp in made in apr of 5L and 2nd exp in Oct of 5l, why for exp in Oct of 5L, int for full year is still computed?Why different approach is followed for general borr?

latest answer

Because we have borrowed specifically for that purpose. Also for the period when money is not used we invest it and reduce the income from cost.

SANSKRITI BADRI 2111339

SANSKRITI BADRI 2111339

CA Final

4K+

1

246

Surrender of permanent exemption

Exams

answered on 31-Mar-25 09:55

Sir Format of affidavit for surrender of permanent exemption

latest answer

You can write to the institute to get a format.

praveen kumar

praveen kumar

CA Final

6K+

1

221

Didn't give any age

Direct Taxation

answered on 29-Mar-25 20:58

sir u didnt provide age of Mr.B so how have u taken it as a senior citizen category and applied upto 3 lakhs NIL. Idont understand.

latest answer

Welcome.

susan kavumkal

susan kavumkal

CA Inter

1K+

3

262

Rebate u/s 87A under default tax regime

Direct Taxation

answered on 29-Mar-25 20:57

What will be the answer keeping in mind the ammendment in taxation rate and the maximum rebate u/s 87A under default tax regime

latest answer

Answer will still remain same. Just that it will be 3L - 7L.

Mainak Chakraborty

Mainak Chakraborty

CA Inter

0

1

229