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Dilutive EPS

Financial Reporting

answered on 21-Oct-24 10:02

Why we did not deduct the preference dividend? in warrants we considered only the dilutive portion for calculating the share of holding in the subsidiary company for finding out the earnings of holding in the subsisdiary

latest answer

Dividend is discretionary.

natarajan k

natarajan k

CA Inter

3K+

1

535

Ind AS 33

Financial Reporting

answered on 21-Oct-24 10:04

Sir for profit after tax calculation FV losses are not considered in the above solved sum what if there was FV Profit will it be included or excluded in the calculation of profit after tax?

latest answer

If there are fair value losses, it would be deducted while computing Profit for the year.

P AKSHAYA

P AKSHAYA

CA Final

260

1

177

Cfs

Accountancy

answered on 21-Oct-24 10:07

Sir whether this equity method of accounting is applicable only for associate company??? Or It is applicable for subsidiary companies also??? In consolidated financial statements

latest answer

Only associate.

Suman Hs

Suman Hs

CA Final

2K+

1

214

PVCF without growth

AFM

answered on 20-Oct-24 21:14

Hi sir, In this question, whether value with no growth for year 1 of ₹1400 should not be discounted at present value, Am I wrong sir , please clarify

latest answer

Why? P0= d1/(ke)

priyadharshini priya

priyadharshini priya

CA Final

2K+

1

218

Illustration 5

Financial Reporting

answered on 21-Oct-24 10:07

On the date of slaughter , fair value comes to 42420 na [82820/82 ×42] and accordingly my loss comes to Rs 1260. Not getting why is it wrong?

latest answer

You can do it both ways.

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

4

537

Illustration 4

Financial Reporting

answered on 21-Oct-24 10:03

Sir, according to my calculation total loss after remeasurement shall be Rs 2.4L FV as on 31.3.x2= 20*(23500-1100)=448000 and 480*(26500-1100)=12192000 which gives total of Rs 12640000 and Carrying value is Rs 12880000 hence loss of Rs 2.4L. Also, why have you considered Cost to sell as 1000 instead of 1100 for calculation as on 31.3.x2

latest answer

Error in question. Will update.

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

2

325

In what?

Auditing

answered on 21-Oct-24 10:11

In audit report right......................

latest answer

Yes.

07- Issac Jolly-XII C

07- Issac Jolly-XII C

CA Inter

16K+

1

477

Afm ACB

AFM

answered on 20-Oct-24 17:47

Both are similar question in one sum using EAC and another sum they are using npv for decision making

latest answer

there are 1 or 2 unique questions like Q 37 & 40 go through them

Ravi Teja

Ravi Teja

CA Final

20

6

478

at 5:09 Duration

Financial Reporting

answered on 21-Oct-24 10:11

Sir, impairment loss allocated shall be allocated to Other assets which are not measured at Fair value, then why have we allocated to PPE which was actually carried at Revaluation Model.

latest answer

For CGU.- you will measure other assets which are not covered by this standard as per their respective standard. For e.g Inventory will be valued as per Ind As 2. PPE is not excluded so if it is impaired, loss is allocated to that asset. Also note that as per Ind AS 16 - PPE is measured at fair value in case of revaluation of asset. However as per INd As 36 recoverable amount is higher of value in use and FV less cost to sell.

M Naresh

M Naresh

CA Final

3K+

1

185

Cost of Capital

Financial Management

answered on 20-Oct-24 15:06

Why is the teaching faculty different for this chapter?

latest answer

Yes. They are up to date for the new syllabus.

Vedantika Narad

Vedantika Narad

CA Inter

0

3

198