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applicability
Financial Reporting
answered on 09-Feb-26 16:47
sir is this important for present exams? [Video Time Stamp: 19:32]
latest answer
No. Just read once.
santosh durgapu
CA Final
★ 2K+
1
7
Transfer Fee vs Salaries
Financial Reporting
answered on 12-Feb-26 08:09
The transfer fee paid here for the right to have that player is the Intangible asset right? Would the salaries payable continue to be expensed?
latest answer
Understood, thank you!
Vishnu Muraleedharan
CA Final
★ 32K+
2
9
Manufacturing license - separable or not?
Financial Reporting
answered on 12-Feb-26 08:08
Item number 3 in the illustration, it is a license that is issued by the government to manufacture medicines. This license is integral to the operations of the business, and it is basically the business itself. So how can we recognise it as an intangible asset given that it is not separately identifiable? Are we making an assumption here? [Video Time Stamp: 04:42]
latest answer
Ok, thank you!
Vishnu Muraleedharan
CA Final
★ 32K+
2
11
Provision for depreciation
Accountancy
answered on 09-Feb-26 17:24
Hi sir , what’s the difference between depreciation and provision for depreciation.
latest answer
Depreciation is the actual expense charged every year. This is transferred to PL. Provision for depreciation, on the other hand, is not a separate expense. It is an accumulated amount of depreciation shown in the books. This is reduced from cost of asset to arrive at net book value.
Aravind V
CA Foundation
★ 0
1
8
Change in Price = Modified duration*0.75%*price
AFM
answered on 07-Feb-26 21:13
Dear Sir, My understanding w.r.t this formula is: Modified duration is a sensitivity factor. Now we are suppose to find what will be my price if the yield changes by 75 bps. So we are applying this sensitivity factor on 0.75% and then multiplying with price to arrive at the change in price (in Rs.). Am I correct, sir? [Video Time Stamp: 12:34]
latest answer
Thank you, sir
Swathi S
CA Final
★ 880
2
19
Attrition rate
Financial Reporting
answered on 08-Feb-26 00:29
Sir in this context attrition rate means 21 employees left during x0-x1 and 21 employees joined in x1-x2 ie,329 employees in x0-x1and 350 employees in x1-x2 (329+21) Am I right sir? [Video Time Stamp: 12:12]
latest answer
Thanks sir
Santoshkumar Kalisetti
CA Final
★ 1K+
2
16
ungarunterred residual value
Financial Reporting
answered on 09-Feb-26 17:01
sir, can you explain ungarrunted residual income, i have confusion in this [Video Time Stamp: 10:04]
latest answer
Say, A machine is leased for 3 years. At the end, lessor expects a residual value is ₹50,000. Lessee guarantees ₹30,000 (GRV). Balance ₹20,000 is not guaranteed (URV). If actual value is lower, lessee pays only ₹30,000; risk of ₹20,000 is with lessor.
santosh durgapu
CA Final
★ 2K+
1
13
Current yield Vs. Yield to Maturity
AFM
answered on 07-Feb-26 16:49
Dear Sir, Difference between current yield and yield to maturity. Whether it is concept wise similar but a 2 different methods of computing yield? [Video Time Stamp: 00:01]
latest answer
No YTM is IRR current yield is a generic metric
Swathi S
CA Final
★ 880
1
15
Illus 7
AFM
answered on 07-Feb-26 16:21
Dear Sir, In illus 7(a), face value has been assumed as Rs.100 though there is an issue price at Rs.90. In illus 7(b), issue price itself taken as face value. How to make the assumption?
latest answer
FV is usually 10 or 100 or 1000 unless otherwise specified Issue price can be at FV or above or below it
Swathi S
CA Final
★ 880
1
12
Illus 4
AFM
answered on 07-Feb-26 20:56
Dear Sir, In this sum, since we know the market price at two diff yields that is at 11% and 13%, and we know that the required yield for the market price to be Rs.97.60 will lie between 11% and 13%, shall we use IRR method formula and arrive the answer. If I do so, I get Yield = 12.016% [Video Time Stamp: 03:43]
latest answer
Yield
Swathi S
CA Final
★ 880
1
13