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Return on Net Assets

Financial Management

answered on 06-Oct-24 20:13

As per ICAI material, EBIT (1-T) / Avg Net Assets is Return on Net Assets. Isnt this the same as ROCE, given that Capital Employed is the same as Net Assets? Why is it given separately?

latest answer

Oh ok sir, thank you!

Vishnu Muraleedharan

Vishnu Muraleedharan

CA Final

32K+

2

525

Illustration 3

Financial Reporting

answered on 07-Oct-24 11:21

What would be the treatment, if inventory has not been sold ?

latest answer

If inventory is not sold, you will consider it as on date of consolidation at the revalued amount. You will show 100 in DOC column. So post acquisition loss (reversal of FV gain) will be 0.

Swathi S

Swathi S

CA Final

975

1

199

tax

Indirect Taxation

answered on 09-Oct-24 09:16

one who opt for composition scheme he pays tax in composition scheme if amount exceed 1.5cr then normal scheme . but in which case when exceed 1.5cr then till 1.5cr coposition scheme and rest amount in normal tax rate ?

latest answer

No, it is not like that. If amount exceed 1.5cr then normal tax rates will apply

Saniya Balekai

Saniya Balekai

CA Inter

285

1

228

ethics

CFA

answered on 06-Oct-24 10:24

Henrietta Huerta, CFA, writes a weekly investment newsletter to market her services and obtain new asset management clients. A third party distributes the free newsletter on her behalf to those individuals on its mailing list. As a result, it is widely read by thousands of individual investors. The newsletter recommendations reflect most of Huerta’s investment actions. After completing further research on East-West Coffee Roasters, Huerta decides to change her initial buy recommendation to a sell. To avoid violating the CFA Institute Standards of Professional Conduct it would be most appropriate for Huerta to distribute the new investment recommendation to: A. newsletter recipients first. B. asset management clients first. C. newsletter recipients and asset management clients simultaneously. ans is B but newesletter readers are prospective clients so they should also be communicated when there is change in investment decision ??

latest answer

Different levels of service - paid clients vs free clients - prospective not same as existing clients

Dhakshana Dhakshana

Dhakshana Dhakshana

CFA L2

18K+

1

629

Order to study SAs?

Auditing

answered on 07-Oct-24 22:52

I've been watching SA lectures but please guide me in which order should I watch SAs? In 1Fin's order or numerical order?

latest answer

Okay ma'am. Thank you very much :)

Muskan Achhava

Muskan Achhava

CA Final

10

4

640

At 9: 38 Duration Doubt

Financial Reporting

answered on 07-Oct-24 13:03

Sir Fair value as On settlement date was 1350 but we booked Expenditure only for 1100 as employee Benefit expense and additional loss 250 we should book know sir ?

latest answer

Thank you sir

M Naresh

M Naresh

CA Final

3K+

2

210

Deposits issued for less than 6 months - 10% Limit

Corporate & Other Laws

answered on 05-Oct-24 22:04

Am I correct in understanding that the aggregate of all such 'short term' deposits raised (past + proposed) by the company should be less than 10%?

latest answer

Yes, you are correct in your understanding. The aggregate of all short-term deposits issued by a company, for less than six months, should not exceed 10% of the aggregate of: 1. Paid-up share capital, 2. Free reserves, and 3. Securities premium account. This is an exception to the general rule that companies cannot accept deposits for less than six months. Additionally, these deposits are only repayable on or after three months from the date of deposit or renewal. THIS IS THE CORRECT ANSWER FOR THIS QUESTION 1ST I SEND WRONGLY FOR AN OTHER PRELIMINARY CHAPTER QUARRY

Vishnu Muraleedharan

Vishnu Muraleedharan

CA Final

32K+

3

569

Orientation program

Others

answered on 05-Oct-24 20:04

Respected sir / mam I have applied for orientation program on 16th September which is about to start on 16th October, the acknowledgement status is showing as awaiting approval and haven't got any confirmation mail or message . What am I suppose to do now. Will i be able to attend the program on registered date

latest answer

Ok sir, thank you

Sowmya

Sowmya

CA Inter

45K+

2

584

Method identification

Financial Reporting

answered on 05-Oct-24 22:39

Also, how did we understood that the method used is Fair Value method. Is it because they gave us fair value of each share

latest answer

Noted sir !!

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

2

549

Logic for Fair value of NCI

Financial Reporting

answered on 05-Oct-24 22:39

Could you please explain the logic of Considering Fair Value of NCI for calculation of Goodwill.

latest answer

Okk Sir !

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

2

563