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NIFO

Financial Reporting

answered on 23-Feb-25 17:31

Sir in the Reporting entity standalone FS exchange Gain or loss of Monetary items in nature of NIFO will be taken to PL And also in the standalone of foreign enity FS it will be taken to PL But only in case where Reporting enitity prepares consolidated FS considerign the foregin operations, then it will taken to OCI Am I right ?

latest answer

Yes

Hemachandra D

Hemachandra D

CA Final

9K+

1

179

10% of commision

Costing

answered on 25-Feb-25 17:58

Sir what about the 10% commission on taking and we didn't add up to the salary as It is running charges why didn't we add up ? It is inclusive with salary right ?

latest answer

Oh ok sir thanks

Jashvanth.K

Jashvanth.K

CA Inter

11K+

2

212

Rebate under sec 87A

Direct Taxation

answered on 25-Feb-25 12:20

Amendment came for default tax rate regime for May exam Here u/s 87A there is any changes.

latest answer

Done.

Mugesh Annadurai

Mugesh Annadurai

CA Inter

0

7

265

Computation of u & d

AFM

answered on 21-Feb-25 18:12

PV of future cash flow i.e. Current NPV is 2.1 Cr (21Lakh/0.1). and if We wair for 1 Year it may be 3.5 Cr or 1.2 Cr. U should be 3.5 Cr / 2.1 Cr. Isnt it. Why Cost (2.5 Cr) plays a role here in computing U & D.

latest answer

Real options

Chandan Subudhi

Chandan Subudhi

CA Final

12K+

5

221

Roc

Financial Management

answered on 21-Feb-25 11:38

Exactly in exam which formula should we used For return on capital employed

latest answer

EBIT / CE If Post Tax then x (1-t)

anju B

anju B

CA Inter

21K+

1

188

Cost of funds

AFM

answered on 21-Feb-25 07:37

Sir what is this cost of funds which is being charged in the question? Can you explain me the concept of this? What is this and why is this charged?

latest answer

Cost of funds

Prasoon Goel

Prasoon Goel

CA Final

920

1

202

Why 5 year PVF used for the sixth year

Financial Reporting

answered on 21-Feb-25 09:59

My question related to same question available in compiler, why the 5th year PFA used for the sixth year sir , kindly find the attached Q2 of compiler page 120

latest answer

Okay. Thanks

Ramamoorthy Kaliyaperumal

Ramamoorthy Kaliyaperumal

CA Inter

3K+

2

186

Different Country Tax Rates

Financial Reporting

answered on 23-Feb-25 17:32

Sir when we prepare Consolidated FS tax rate we should calulate seperately and mention the combined tax amounts Only for Reconciliation we have used home country rates in illusrtation 11 right ?

latest answer

We generally pick up amounts from respective subsidiary's financial statements.

Hemachandra D

Hemachandra D

CA Final

9K+

1

172

Ca Faudation

Exams

answered on 21-Feb-25 10:18

Registration date kab aayegi in 2026

latest answer

Yes mene morning me dekha i can register in sep

Jinal Yadav

Jinal Yadav

CA Foundation

0

8

247

Reversal of temporary difference

Financial Reporting

answered on 23-Feb-25 17:49

Sir what does exactly the parent/investor/venutre is able to control the timing of the "reversal of the temporary difference ", in this context Like what it means reversal of temporary difference I understand that logically, that in case of Consolidated FS (say due to increase in profits with resepct to holding) Carrying amount > Tax base of subsidary then DTL its proable temporary difference will not be reversed in forseeable future, (when is the case we might reverse this Temporary difference, can you state example)

latest answer

Parent controls when dividend would be declared by subsidiary. When subsidiary declares dividend, net assets of sub falls. and the difference reduces / reverses

Hemachandra D

Hemachandra D

CA Final

9K+

1

189