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Maximum Amount of Impairment Loss Reversal

Financial Reporting

answered on 23-Sep-24 11:22

Hi sir, Which of the below is the maximum amount of impairment loss reversal? 1. Impairment losses previously recognized (as mentioned in the notes) 2. Carrying amount not considering impairment loss (-) Carrying amount considering impairment loss (as done in the illustration)

latest answer

Explained well.

Ruthvik Reddy Adala

Ruthvik Reddy Adala

CA Final

5K+

3

448

Icai reading rooms (library)

Others

answered on 29-Sep-24 18:34

Hai Friends Please send list of icai reading room located in karnataka Share some information about icai library

latest answer

You can check using Google maps by respective searching respective branches near you

siddesh N

siddesh N

CA Inter

4K+

1

547

collection of primary data

Maths & Stats

answered on 19-Sep-24 19:37

is not collection of data from enumerators considered a secondary source?

latest answer

Key difference between primary and secondary sources of data collection is who collects the data and the purpose of the data collection. Primary data is collected directly by the enumerator to answer a specific research question.Secondary data was collected by someone else for a different research project or to answer a different research question and you use it for some project.

Manasa

Manasa

CA Foundation

480

1

399

Composition scheme

Indirect Taxation

answered on 23-Sep-24 17:36

Manufacturer taxable turnover rs3lac & exempt turnover rs2lac Will he pay tax on 1% of rs5lac ?

latest answer

Yes. Since tax rate under composition scheme for manufacturers is 0.5% + 0.5% on total turnover.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

2

488

NOV 2024 EXEMPTION

Exams

answered on 23-Sep-24 10:43

If I get exemption in any paper of Group 1 of Nov 2024, will I have to score 50 marks each for other subjects of the group?

latest answer

No. For the next three attempts, the same marks would be considered.

Ali S

Ali S

CA Final

8K+

2

553

AS 4- Disclosure for non adjusting events

Accountancy

answered on 20-Sep-24 11:08

15. Disclosure should be made in the report of the approving authority of those events occurring after the balance sheet date that represent material changes and commitments affecting the financial position of the enterprise. Is para 15 relating to the disclosure of events affecting validity of the going concern assumption? Or is it speaking about all events occurring after BS date in general?

latest answer

If it is an adjusting item then it will adjusted in financial statements, If not adjusting and material then disclosure is necessary If going concern is affected then they shd prepare FS not assuming going concern

Vishnu Muraleedharan

Vishnu Muraleedharan

CA Final

32K+

4

706

In the Chapter Audit Report

Auditing

answered on 21-Sep-24 00:55

During our course of discussion you mentioned that Audit report shall be of three types; 1. Auditor's Report for audits conducted in accordance with the SA 2. Auditor's Report prescribed by law regulation 3. Auditor's Report in accordance with SA and ISA But the Third type of Audit report you mentioned is not available in the study material. Is it applicable for the exams ma'am?

latest answer

Go through it once

Kalaiarasi Sowtharman

Kalaiarasi Sowtharman

CA Inter

470

3

555

rebate

Direct Taxation

answered on 19-Sep-24 15:30

if the income is 1000000 then also i have to use the same formula that rebate= tax(total income -700000) what about the rebate in the concept of not opts in 115BAC then also have to use the formula Rebate=tax(total income-500000)

latest answer

This concept is only in Section 115BAC and not in other regime.

Saniya Balekai

Saniya Balekai

CA Inter

285

1

274

AS 16

Accountancy

answered on 23-Sep-24 13:46

We should capitalise when the asset in under construction right? But in this Qus.why don’t we capitalise and held in capital WIP?

latest answer

Ready for use. for borrowing cost- substantially ready for use.

Soon to be CA

Soon to be CA

CA Inter

4K+

7

632

Not understanding word

Strategic Management

answered on 18-Sep-24 11:56

Sir I did not understand the word change management

latest answer

Whenever a company changes something in terms of strategy, operations or way of working, it has to mange the change properly. For e.g A company introduces a new software system. Change management ensures that employees are trained, supported, and can use the system effectively without impacting their work.

Jagadesh Viyyapu

Jagadesh Viyyapu

CA Inter

1K+

1

726