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balance sheet Format

Financial Reporting

answered on 12-Mar-25 07:04

Sir in this questionn while preparing the consilidate BS, we considered the given BS format only, as we didnt mentioned the FInancial assets heading for Trade recivables..... in BS , so in exam we can use the given BS format or we should do as per comapnies act Division II format ?

latest answer

Do as per Sch III in exams

Hemachandra D

Hemachandra D

CA Final

9K+

1

201

Classification of FA in Illustration 9

Financial Reporting

answered on 12-Mar-25 14:11

Why/How is the FA assumed to be measured using FVTOCI since there is no mention of any intention of the entity to sell the FA in the question?

latest answer

Based on info given in question we have considered it as FVTOCI. If it was FVTPL, transaction cost would be expensed.

Ruthvik Reddy Adala

Ruthvik Reddy Adala

CA Final

5K+

1

204

Seperate Financial Statement of Normal Entities

Financial Reporting

answered on 12-Mar-25 14:12

Sir, for preparation of Seperate FS of Normal eneities who dont have subsidiary/asscoiate/JV, for those no specific IND AS as such right ?, say if its company for whom IND AS applicable then for preparation of FS we have to consider the companies act format, guidance and apply IND AS for the items of the FS am i right ?

latest answer

Companies ACt has a separate format for financial statements for Ind As. That would be followed. Also note that Ind AS 27 provides more of a guidance on specific matters to be dealt in SFS

Hemachandra D

Hemachandra D

CA Final

9K+

1

223

Goodwill Treatment

Financial Reporting

answered on 11-Mar-25 20:28

Sir goodwill will not be treated seperately right in case of asscoiate for this problem ?, they will be just disclosed

latest answer

Yes

Hemachandra D

Hemachandra D

CA Final

9K+

1

179

section 10(2a) exempted income

Direct Taxation

answered on 12-Mar-25 16:18

sir, in the 11th part of the question, share of profits from a partnership firm is included in the total income by you. but isnt it an exempted income. please clarify sir.

latest answer

Share of income from Firm in India is exempt.

Ashwin Karthik

Ashwin Karthik

CA Inter

170

1

1K+

IND AS 20

Financial Reporting

answered on 12-Mar-25 17:08

Sir in Ind AS 20, Is there any difference between deferred Grant income a/c and deferred grant liability a/c or both are same

latest answer

When recognised in Pl we call it income. When presented in BS its liability

R Yashwanth Kumar

R Yashwanth Kumar

CA Final

87K+

3

176

Second transaction

AFM

answered on 11-Mar-25 16:24

In first we buy$ and sell INR for bank side selling ask rate applicable i e 61 ok And after sell $ and buy HKD in the hands of bank will sell HKD at a high rate that is 7.5920 how it comes 7.588

latest answer

Yes

Ramamoorthy Kaliyaperumal

Ramamoorthy Kaliyaperumal

CA Inter

3K+

2

215

Poll

Corporate & Other Laws

answered on 21-Apr-25 15:39

Wrt point i It said subject to AOA But law said if 1/10 pusc or chairman can demand poll, why it aoa here

latest answer

Yes.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

6

217

FL in case of p.d

Financial Management

answered on 11-Mar-25 22:04

EBIT-I-(P.D/1-TAX) which = to EAESH? Then directly can we write EAESH

latest answer

EBIT - interest - (pref div /(1-t)) Is PBT Where have we considered tax on profits

anju B

anju B

CA Inter

21K+

1

190

Chapter 3 - In Illustration 5

AFM

answered on 15-Mar-25 09:43

In Illustration 5, we ignored to multiply the PV factor with (Depreciation*Tax) and multiplied only with (Revenue-Cost) (1-Tax), but we multiplied the PV factor with "Cash flow after tax" in Illustration 2. Can anyone please explain the reason for the difference?

latest answer

Thank u sir

Narmada Chennuru

Narmada Chennuru

CA Final

4K+

2

220