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Increase in closing value when reinvestment

AFM

answered on 24-Oct-24 13:26

Sir how come the Closing value just increased to 3277.45 (9.45*346.82) from 3240 (9.45*300 + 405) is it a mathematical increase because of assumption in calulation of 8.65 or is that the value actual increased ?

latest answer

Yes

Hemachandra D

Hemachandra D

CA Final

9K+

4

519

IND AS 23

Financial Reporting

answered on 24-Oct-24 11:19

Sir if i purchase material worth 1lakhs on 1st Apr but payment is done on 1st may, then calculation of borrowing cost for the purpose of capitalisation shd start from ___________ Can you explain this briefly,

latest answer

https://youtu.be/Jp68AaZwe34?si=MqpT8jT1MIh3vun9&t=2004

R Yashwanth Kumar

R Yashwanth Kumar

CA Final

87K+

3

426

Consolidation

Accountancy

answered on 29-Oct-24 18:16

in this case they are saying abnormal loss of RS.1lakh has occurred on 1/7/18.Whereas the DOA is 30/9/2018.So then why here we are adding abnormal loss of 1lakh in post acquisition instead of pre acquisition?

latest answer

thank u sir

Niveta Rajkumar

Niveta Rajkumar

CA Inter

6K+

4

468

Ind AS 36 Impairment of Assets

Financial Reporting

answered on 23-Oct-24 10:51

In the Illustration 5 of the chapter There were three discount rates 5, 5.25 and 5.5 for three periods In the Solution Computed the cash flow for the 1st year discounted @5%(1/1.05) and then for the second year's cash flow was discounted @5.25 for 2year (1/1.525^2) . Now, my doubt is why cash flow for the second year was not discounted at 1/1.05*1/1.0525.

latest answer

Here it is a single cashflow in a particular year. So if we receive cashflow in year 2 - applicable rate given is 5.25. it is assumed that the rates are applicable for both year. Like if you borrow for 2 years rate is 5.25%. However, if the question states that the borrowing rate is 5% in Year 1 and 5.25 in year 2 we will divided by (1.05)*(1.0525)

kavitha selvam

kavitha selvam

CA Final

2K+

1

172

Dividends of subsidiary

Financial Reporting

answered on 23-Oct-24 06:29

Sir can u pls provide any chat for dividend Showing dividend declared on pre profit and post profit Wt are the changes will happen in consolidated balance sheet

latest answer

Ok

Suman Hs

Suman Hs

CA Final

2K+

1

200

Equity method for accociate company

Financial Reporting

answered on 23-Oct-24 10:17

Sir if dividend paid by accociate company the Wt is the entry Whether we should minus in investment a/c Or just bank account Dr to pl a/c

latest answer

For dividends Dr. Bank Cr. Investment

Suman Hs

Suman Hs

CA Final

2K+

1

178

Order

AFM

answered on 24-Oct-24 20:05

Sir I have completed till security valuation - bonds, now i am planning to study mutual funds chapter as it takes less time and then come to portfolio managament, is there any thing much linkage so to study first portfolio managament and then mutual funds

latest answer

Nope Only security valuation equities

Hemachandra D

Hemachandra D

CA Final

9K+

5

552

Mcq Video bond valuation

AFM

answered on 22-Oct-24 20:33

3rd mcq sir answer they given 12.24 right ? Is there Other way doing issue expenses percentages apply on face value or realised amt

latest answer

Done - check notes

Ravi Teja

Ravi Teja

CA Final

20

5

532

Impairment testing

Financial Reporting

answered on 23-Oct-24 17:41

Sir is impairment applicable to investment property or as per the below solution first we need to check for impairment and then transfer building from IND AS 16 TO IND AS 40

latest answer

Covered under Ind AS 36

R Yashwanth Kumar

R Yashwanth Kumar

CA Final

87K+

4

521

₹1000 limit for time of supply of service

Indirect Taxation

answered on 25-Oct-24 14:53

Pls explain the provision wrt this

latest answer

If excess amount is upto 1000 then on such excess, supplier may pay tax when the amount is received or when the amount is adjusted in next invoice.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

2

579