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If recoverabale amount can be calulated for asset

Financial Reporting

answered on 29-Jan-25 07:25

sir in case of recoverable amount of asset can be calculated and carrying amount > recovervable amount, but CGU is not impaired, in this case we need to impair asset as the recoverable amount can be calulated for the asset right ?

latest answer

Yes.

Hemachandra D

Hemachandra D

CA Final

9K+

1

255

Sir why no amortisation for goodwill in this case ?

Financial Reporting

answered on 29-Jan-25 13:05

Sir why no amortisation for goodwill in this case ?

latest answer

I meant Ind AS 36. As per Ind AS 36 - Goodwill is to be tested for impairment annually. Ind AS 38 - Does not permit recognition of goodwill. Ind AS 103 on business combination - Does not prescribe amortisation for goodwill as provided by AS -14 Amalgamation

Hemachandra D

Hemachandra D

CA Final

9K+

3

283

Resource

CFA

answered on 29-Jan-25 13:28

Sir can you suggest me a hardcopy of a book where in it covers cfa level 1 end of chapter questions, bluebox examples, additional questions Basically like question bank covering all parts of core reading Concept notes is not required as i have that, only concern is to cover maximum questions and it need to be one book like bible before exam😅

latest answer

Regret we are not aware of such books

Sugam SM

Sugam SM

CA Final

9K+

1

276

....

Accountancy

answered on 07-Feb-25 13:29

Sir, In the question it clearly said that, Anual rentals are 6lacs per 3years = 18lacs and Residual value guaranteed by Lessee is 2Lacs Total amount paid by Lessee to Lessor = 20lacs At the end of the 3rd year Lessor must get 20lacs where other 3lacs are Unguaranteed. As if we calculate present value, we got net investment as 17,96,980. I'm not understanding that what does Lessor get at the end of 3rd year... Will he get amount of 20lacs Or 17,96,980/- If get 17,96,980 at end of 3rd year... Then, what will happen to difference of 20lacs and 17,96,980 i.e 2,03,020/- Unearned finance income =5,03,020 include of 3lacs of Unguaranteed residual value 5,03,020-3, 00,000=2,03,020..????

latest answer

The total amount received by lessor is 18 lacs and 2 lacs. The difference is accounted as interest income.

Venkatesh Arva

Venkatesh Arva

CA Inter

2K+

1

312

IFM - Illustration 18

AFM

answered on 29-Jan-25 20:47

In this question, we have included the cost of debt for computation of WACC but we are assuming that loan is taken by Vishwas and not the company. Isn't it logical to assume that the company has paid the interest instead of Mr. Vishwas?

latest answer

Ok sir

Vigneshwar M

Vigneshwar M

CA Final

2K+

6

264

IFM - Illustration 17

AFM

answered on 29-Jan-25 19:12

Sir, in this question the minimum amount the company should charge from the prospective buyer is USD 4.7427 Million (i.e., the cost & taxes paid in India assuming that no credit of Indian taxes is available in the US). Am I right sir?

latest answer

Thank you sir

Vigneshwar M

Vigneshwar M

CA Final

2K+

2

231

Doubt

Accountancy

answered on 28-Jan-25 14:20

Please explain how to solve this

latest answer

You can ask questions specific to CA/CMA

Shridhara H U

Shridhara H U

CA Inter

550

1

351

Value of project + abandonment option

AFM

answered on 28-Jan-25 07:18

Sir in Iluustration 26, value of project + abandonment calulated as (PV of Inflows - Investment + value of abandonment) But in this question value of project considered as Investment (Investment + value of abandonment)

latest answer

Good point If u read the questions you will notice a diff In q 26 they are asking whether we should invest or not so NPV is the relevant metric In this Q value of option and value of project with option refer to overall value of the project and not the NPV

Hemachandra D

Hemachandra D

CA Final

9K+

1

380

if 2 tree probaility ?

AFM

answered on 28-Jan-25 07:19

Sir if in this question if its 2 tree/ 2 years data given, then binomial method using the probabiilty right ?

latest answer

Yes

Hemachandra D

Hemachandra D

CA Final

9K+

1

262

Exemption

Indirect Taxation

answered on 31-Jan-25 10:25

How is the transportation service provided by the college through the travels exempted?

latest answer

Transportation service provided by educational institutions to students, faculty and staff is exempt.

kathiresh V

kathiresh V

CA Final

15K+

1

328