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Intangible asset amortization

Financial Reporting

answered on 17-Feb-26 17:04

While computing the carrying amount of the intangible asset, why are we amortizing it only for three months while it was capitalized and ready to use on 1st april 01. so we will need to amortize it for the entire year right? [Video Time Stamp: 08:33]

latest answer

Ready to use from 1st Jan 2018

Varshini Rao

Varshini Rao

CA Final

35

1

53

Missing Recorded Video – Section 78 of Companies Act.

Corporate & Other Laws

answered on 06-Mar-26 12:07

The recorded video for Section 78 of the Companies Act is not available on the portal; could you please check and update it? [Video Time Stamp: 00:23]

latest answer

Will add that section

Olesia Vaz

Olesia Vaz

CA Inter

0

3

100

Amendment

Indirect Taxation

answered on 17-Feb-26 12:31

In that Chapter 12 video 10 at 9:30 mins *Notification No 12/2017 dated 28.06.2017* There is an Amendment.

latest answer

Thanks for pointing out. We have updated at other place but this place it is missed. Thank you. We will rectify the same.

Rajya Shreenath

Rajya Shreenath

CA Final

0

1

76

PDF

CFA

answered on 17-Feb-26 12:24

sir you are using pdf to explain the concepts. can i get access to that pdf for quick revision purpose.. [Video Time Stamp: 12:08]

latest answer

It is available as instruction resources in your kaplan login -i am sharing now for Alt investments

Sai Kiran

Sai Kiran

CFA L1

5

1

91

ADVANCED ITT & GMCS

Others

answered on 19-Feb-26 17:39

Can I book advanced ITT & GMCS before articleship completion ( 2 year articleship batch)?

latest answer

If you are in new scheme then you can't bro, only after ICAI approves your Form 108 you'll be able register for those batches

Atharv Toshniwal

Atharv Toshniwal

CA Final

7K+

2

119

Specific and General borrowings

Accountancy

answered on 17-Feb-26 17:12

Sir, What's the difference between General and Specific borrowings?? [Video Time Stamp: 08:44]

latest answer

Ok sir, got it

Jagadeesh Jaidev

Jagadeesh Jaidev

CA Inter

645

2

88

Borrowing costs

Accountancy

answered on 16-Feb-26 22:27

Is Interest charges only considered as Borrowing costs?? Or are there any other costs as well?? [Video Time Stamp: 11:35]

latest answer

Ok sir, Thank you

Jagadeesh Jaidev

Jagadeesh Jaidev

CA Inter

645

2

61

Reporting in accordance with SA 720

Auditing

answered on 19-Feb-26 15:43

Is it mandatory to insert a section "Other Information" for unlisted entity even though there is no other information obtained prior to the date of audit report? [Video Time Stamp: 10:48]

latest answer

It is not mandatory to insert the “Other Information” section if no Other Information has been obtained prior to the audit report and none is expected to be obtained.

G Chandrakanta

G Chandrakanta

CA Final

15K+

1

72

TaX base for Government grant

Financial Reporting

answered on 17-Feb-26 17:08

Sir, in the attached question, Government grants are not taxable and they are taken to B/S. When the liability is not taxable, shouldn't we take carrying amount as Tax base ?

latest answer

In the case of revenue which is received in advance, the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods.

Hariharan Ravichandran

Hariharan Ravichandran

CA Final

2K+

1

57

EAC

AFM

answered on 16-Feb-26 21:05

Sir, you have mentioned that the equalized cost of the machine in the year of purchase is considered in place of considering cashflows for all 8 years. What is the logic behind taking this way Sir? [Video Time Stamp: 11:19]

latest answer

It is used to compare costs a their PV but with different time periods How can one compare cash flows like below with just NPV Machine 1 5 years of expenses 10K 20K 30K 10K 40K Machine 2 3 years 15 K 24K 17K EAC is the right way to measure these tow CF of unequal time periods

SANJITHA

CA Final

55

1

75