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Case law

Indirect Taxation

answered on 22-Nov-24 19:49

Sir, should we quote the name of the case law each time in such questions during exams. Are marks allocated for this?

latest answer

Yes. At CA Final level, case laws are important.

Aarthiy Muralidharan

Aarthiy Muralidharan

CA Final

4K+

1

522

Audit Programme

Auditing

answered on 18-Nov-24 20:20

From a broader perspective, how does the Audit Programme relate to the Audit Strategy and Audit Plan? Is it prepared before the Audit Strategy and Plan?

latest answer

First audit strategy, then plan. Program is a detailed set of instructions to be followed by the engagement teams. It will include who should perform, when, what procedure , coordination etc.

Vishnu Muraleedharan

Vishnu Muraleedharan

CA Final

32K+

1

502

Cost of Capital

Financial Management

answered on 18-Nov-24 22:02

Vishnu & Narayan LTD provide the following details. Cost of Equity = 12 % and Flotation Cost is 3.5 % Dividend per Share ₹3 Growth Rate 10 % Corporate Tax Rate 35 % Personal Tax Rate 20 % You are required to Calculate the Cost of Retained Earning.

latest answer

Yes Sir. Both answers are Correct.

Rana Darshan

Rana Darshan

CA Final

810

5

433

Whether substantial capacity or not

Financial Reporting

answered on 17-Nov-24 20:57

In the illustration, 95% of capacity is considered as substantially all the asset. So what is the minimum percentage of capacity required to satisfy this condition?

latest answer

Generally 90%

Manu Jacob

Manu Jacob

CA Final

6K+

1

363

January 25 exam

Direct Taxation

answered on 18-Nov-24 09:00

Sir can I write direct taxation exam in January 25 as per new book(October 24 edition)

latest answer

October 24 edition is applicable from May 2025 onwards. For Jan 25 exams you can use June 23 edition with statutory updates.

Ajaykumar Parit

Ajaykumar Parit

CA Inter

815

2

437

Third Balance Sheet

Financial Reporting

answered on 19-Nov-24 14:29

Sir, it is confusing to remember when to prepare the third balance sheet. Could you summarise in what situation does we require to prepare the third balance sheet

latest answer

Yes

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

6

523

doubt relating to cost of retained earnings and cost of equity

Financial Management

answered on 18-Nov-24 09:25

sir, in this question, there are two ways in computing cost of equity so, are these both are correct?

latest answer

Depends on question - if they say current dividend then it is D0next year dividend is d1 If not clear then make an assumption & state it

Nagachaitanya Nomula

Nagachaitanya Nomula

CA Final

8K+

1

661

Illustration 8

Accountancy

answered on 18-Nov-24 16:42

In the exam Can we present values in Full?

latest answer

Yes.

Shivashankar Jawai

Shivashankar Jawai

CA Inter

2K+

1

482

Objectivity and independence

Auditing

answered on 17-Nov-24 18:29

Pls Check whether my pov is correct: Objectivity: any conclusion or opinon that the auditor reached should contain solid evidence and facts, it shouldn't be based on personal interest Independence:auditor should not be influenced by any party or by anything. Why does sometimes i feel both of the above are same? Pls someone help me out on this?

latest answer

Independence is a broader perspective for objectivity. Objectively simply means- based on evidence obtained , give opinion. No other factors should affect the decision of auditor. Independence in both- in mind and appearance. They are inter related. When we study threats to independence, we used the language not to compromise on objectivity. So they are not totally different. Your PoV is correct

07- Issac Jolly-XII C

07- Issac Jolly-XII C

CA Inter

16K+

1

624

BRS

Auditing

answered on 17-Nov-24 18:30

Is it cheque issued but not presented by the bank?

latest answer

Yes . Cheques issued in the month of March, due for clearing in month of April. Basically year end, where cut off and completeness has to be checked. It’s an indicator, if such paid is really due or not

07- Issac Jolly-XII C

07- Issac Jolly-XII C

CA Inter

16K+

1

609