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EQUATION

AFM

answered on 02-Sep-26 17:55

Sir, on the 1st illustration we took the TOTAL ASSET in the numerator of the equation which is provided in the textbook, but when we are doing the illustration 2, why are we taking only TOTAL FIXED ASSET?

latest answer

Ok thankyou sir. Got it.

Amrutha Murali

Amrutha Murali

CA Final

4K+

2

25

Derivatives

CFA

answered on 02-Sep-26 14:52

So to value an FRA b4 maturity simply we need to compare the FRA price which is the fixed rate with the current rate and the current rate we have to find out by using fwd rates computation but the price will be given mostly ??and finally the if rate is inc the long gains and vice vera

latest answer

Yes if rate increases the long gains Price computation I explained in one of the lectures. Pls check

Dhakshana Dhakshana

Dhakshana Dhakshana

CFA L2

18K+

1

20

AI

CFA

answered on 02-Sep-26 16:26

Nabli notes that the portfolio earned a −12% price return on the lean hog futures position last year and a −24% roll return after the contracts were rolled forward. The position was held with collateral equal to 100% of the position at a risk-free rate of 1.2% per year so what is the overall return here?? is it -34.8?(-12-24+1.2%) or -36%(-12-24) so if the FWd contract position goes against us do we still get the riskfree return of 1.2%?

latest answer

-34.8% Yes collateral return will be available even if futures position goes against us

Dhakshana Dhakshana

Dhakshana Dhakshana

CFA L2

18K+

1

24

As-2

Accountancy

answered on 04-Sep-26 14:51

e Z Limited ordered 13,000 kg. of chemicals at ₹90 per kg. The purchase price includes GST of 5 per kg. in respect of which full Input credit is admissible. Freight incurred amounted to₹30,000. Normal transit loss is 4%. The company actually received 12,400 kg. and consumed 10,000 kg. The company has received trade discount in the form of cash amounting to 1 per kg. The chemicals were delivered in containers. The containers were not reusable, hence sold for ₹ 500. The administrative expenses incurred to bring the chemicals were ₹ 10,000. Compute the value of inventory and allocate the material cost as per AS-2. In this question what should I do with the container cost. In the solution one assumption asks it to be treated as selling and distribution expenses hence goes to p and l account the other says deduct it

latest answer

Think of it like scrap in joint/by products

Vismaya J

Vismaya J

CA Inter

250

3

40

Exlain

CFA

answered on 01-Sep-26 20:22

The factor sensitivities are generally determined first in fundamental factor models, whereas the factor sensitivities are estimated last in macroeconomic factor model why this statement is correct pls explain and what is factor sensitivity are they refering to beta or what

latest answer

In a fundamental factor model, the factors are company characteristics like size, book-to-market ratio, leverage, or industry. These are known in advance In a macroeconomic factor model, the factors are surprise values of economic variables like GDP growth, inflation, interest rates, or oil prices. These can be known only post facto

Dhakshana Dhakshana

Dhakshana Dhakshana

CFA L2

18K+

1

35

Revised MCQ Pattern

Exams

answered on 03-Sep-26 12:37

Is it applicable for all subjects or only to FR.?

latest answer

It is applicable for all CA Final papers

Vinod Kumawat

Vinod Kumawat

CA Final

2K+

1

24

Advanced Capital Budgeting - Q20 - Independent probability, 5 or 6?

AFM

answered on 02-Sep-26 07:57

Here, we have taken the probability in the independent cashflow scenario as (0.3)^5 years Would it be appropriate to do ^6 because the operational cashflows are 5 occurrences over 5 years, but the salvage value cashflow is a separate inflow when we dispose of the project's assets

latest answer

ok sir, thank you

Vishnu Muraleedharan

Vishnu Muraleedharan

CA Final

32K+

2

23

PURCHASE AND SALE ENTRY

Financial Reporting

answered on 03-Sep-26 09:45

Sir... In case of purchase its Purchase a/c - dr to creditors a/c ...how its inventory a/c dr to payable account

latest answer

You can also follow the old method of accounting. Purchases To Cash & Customer To Sales.

Suraj Prakash Shaw

Suraj Prakash Shaw

CA Final

0

4

20

Ind AS Applicability

Financial Reporting

answered on 01-Sep-26 09:57

1. If a holding company met applicability criteria, IND AS applies to its subsidiary also; whether it applies to its step - down subsidiaries too? Likewise whether holding also includes ultimate holding company? 2. If a company voluntarily adopts IND AS, whether it applies to its holding, subsidiary, associated and JV?

latest answer

Yes, if a company meets the mandatory applicability criteria, Ind AS will apply to its step-down subsidiaries as well. If a company voluntarily adopts Ind AS, it does not automatically become applicable to its holding, subsidiary, associate, or joint venture companies. The rule of automatic applicability to group companies is only triggered when an entity meets the mandatory statutory thresholds

SANJITHA

CA Final

1K+

1

19

Cash flow statement

Financial Reporting

answered on 03-Sep-26 09:47

Good evening sir. I have a small doubt. Savings Bank interest/ FD Interest (where FD is classified as part of cash and cash equivalents), this interest will form part of cash and cash equivalents or investing activity?

latest answer

It will form part of Investing Activity. Even though the principal amount of a short-term, highly liquid FD might be classified as 'cash and cash equivalents', the interest received on it represents a return on investment.

Roobashree Rajagopal

Roobashree Rajagopal

CA Inter

1K+

2

20