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Cancellation

Financial Reporting

answered on 11-Nov-24 13:40

On cancellation we are expense it off whole expenditure on the date of cancellation. Why we are reversing the expenditure as the plan is cancelled?

latest answer

I have explained that it is accelerated vesting. Not reversal of expenditure. Can you share timestamp?

Nivethithaa S

Nivethithaa S

CA Final

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175

Units of WIP

Financial Management

answered on 08-Nov-24 21:41

Why WIP remains same as single shift?

latest answer

Thankyou sir

HariPriya C

HariPriya C

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506

Cancellation and Settlement

Financial Reporting

answered on 11-Nov-24 13:44

On Illustration 16 - We are reversing the SBP reserve only to the extend of FV of options at the time of cancellation. what will happen to balance SBP reserve i.e., 23,40,000 - 16,20,000? In the same question, expense it off the excess amount between FV of option on cancellation and Payment made. It look like we are expense it off double time one is recognizing the balance amount and the excess amount. Explain it further on the same.

latest answer

The balance in equity will remain in equity. You can transfer it to retained earnings. It looks like we are expensing it twice, but what happens in on the settlement date, the FV is only 100 but we paid 110. i.e. 10 extra. This extra is paid to kind of compensate the employees for accepting cancellation. Hope its clear. If not let me know.

Nivethithaa S

Nivethithaa S

CA Final

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190

Illustration 1

Financial Reporting

answered on 21-Jul-25 14:11

Sir, Why we did 12-11, logically we paid Rs 2 extra (12-10) as now equity shareholders will get Rs 2 less

latest answer

Logic While accounting for financial liability as per Ind AS 109, we would have considered the redemption amount as 11. Now we are paying 1 extra.

Hrishikesh Pradhan

Hrishikesh Pradhan

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Final registration

Others

answered on 07-Nov-24 19:10

I cleared my intermediate and now I'm going to register for the Finals, in the registration process it is asking to submit intermediate marks sheet, what is that? Is it our screenshot we take on that result website?

latest answer

Ok sir thank you

Prasad Ramasamy

Prasad Ramasamy

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465

Advanced Capital Budgeting Decisions

AFM

answered on 07-Nov-24 20:47

In this question why we are not considering depreciation Rs. 10 Lacs. Also is that fixed cost of Rs. 10 lacs given the same as depreciation. If so then it had to be added back to CFAT. ?

latest answer

correct

R M

R M

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550

Cost of Preference shares

Financial Management

answered on 07-Nov-24 15:17

Why the value of preference dividend is calculated at per share value instead of Rs. 20000 ie. 2000 shares of Rs 100 each at 10%.

latest answer

All the other figures used in the calculation are per share figures, and so we use preference dividend per share. You could use the total preference dividend, but you would accordingly have to do the same for all the other numbers This is just simpler. Answer remains same both ways

Rajasekaran Suresh

Rajasekaran Suresh

CA Inter

495

1

469

Permanent exemption

Exams

answered on 07-Nov-24 21:15

Sir, if after applying for permanent exemption through ssp portal, did I have to fill any information in exemption option in exam form or let leave as it is

latest answer

Ok, thankyou sir

Shruti Shete

Shruti Shete

CA Inter

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604

Chapter 2 Types of Duties - 8 Point

Indirect Taxation

answered on 07-Nov-24 15:22

Sir as i was referring to the printed module which i received I think that there's mistake in Sec 8 Conditions . Kindly request you to Clarify my Doubt.

latest answer

Will check and revert. What exactly is your doubt ?

Mohammed Rizwan khan

Mohammed Rizwan khan

CA Final

510

1

215

Unpaid Dividend Account-Sec 124

Corporate & Other Laws

answered on 07-Nov-24 14:04

In this The dividend remains unpaid or unclaimed is transferred to UDA account in 7 days of expiry of 30 days. My doubt is unpaid amount means dividend not paid by company , while transferring to UDA is it considered that unpaid dividend has been paid by it.

latest answer

In this context, yep

Lathika

Lathika

CA Inter

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563