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KAM

Auditing

answered on 26-Aug-24 11:38

Except listed and law governing entities whereas the other entities does not require KAM only if the auditor beleives it necessary.what if the auditor does not beleive to report in KAM ,then KAM should be write as u said or otherwise KAM will be left out in the audit report

latest answer

In case of listed entities, it’s compulsory to have KAM. If auditor finds no matters which are significant to be reported as KAM , even then he has to bring this paragraph and mention that he hasn’t considered any matter to be reported as KAM. But reporting is mandatory. Check the explanation where if no KAM is identified .

Satya Reddy

Satya Reddy

CMA Final

1K+

1

311

Income Tax Revision Lectures May 24

Others

answered on 17-Aug-24 11:33

I have purchased May 24 income tax revision lectures. I wish to watch it once again. Its shows that course has expired. How can I activate it.

latest answer

Hi Swetha, Our team tried reaching you but couldn't connect. Kindly let us know when would be the best time to have a word with you or reach us back on 9640111110.

Soon to be CA

Soon to be CA

CA Inter

4K+

1

256

Chapter 9.2 - Treasury and Cash Management

Financial Management

answered on 19-Aug-24 16:58

ICAI Mat - Illustration - 8 (pg.9.51) : In the Problem, while computing Net Cash Inflow at last, Rs.50 lakhs is deducted as mentioned "Cash required for increase in stock". Where did this amount comes from? Pls explain

latest answer

Thank you. Got it

Nikil Karol

Nikil Karol

CA Inter

115

2

328

Risk Management

AFM

answered on 17-Aug-24 12:37

Sir, Why we multiplying SD % in 2AB , as per my understanding SD1 & SD2 are cancelled by Cov1,2/SD1 , SD2 while we substitute in P formula.

latest answer

Thank you Sir

Prethivi Rajan

Prethivi Rajan

CA Final

9K+

2

304

AS 16

Accountancy

answered on 17-Aug-24 01:03

here in this question, where did 52,50,000 Rs came from?!

latest answer

We are calculating the average accumulated interest. And then reducing the specified loan part from it. That is 50 Lakhs. And on the balance part that is 2,50,000 we apply 9.6% to arrive at the interest. So the interest to be capitalized is 1. On specified loan [50,00,000 × 8%] 4,00,000 2. On general Borrowing [(52,50,000 - 50,00,000) ×9.6%] 24,000

Niveta Rajkumar

Niveta Rajkumar

CA Inter

6K+

1

421

depreciation

CFA

answered on 18-Aug-24 12:48

Around 36:30, under the double declining ( depreciation) method, shouldn't the useful life also be reduced at the end of each year while substituting the same in the formula ( 1st year 10 then 2nd year 9 years of useful life)? Why or why not ?

latest answer

Hi, I don’t see any major logical flaw in using a decreasing life each year. There are various ways of implementing accelerated depreciation, this is one of the method prescribed in CFA curriculum. Probably the reason for choosing this way could be that it spreads the depreciation more evenly vs. using a decreasing life each year (see the attachment)

Vasudha TK

Vasudha TK

CFA L1

70

1

322

capitalising vs expensing

CFA

answered on 18-Aug-24 13:00

Around 20:40, is the first metric asset turnover ratio ? If yes, then will capitalising an expense not reduce the asset turnover ratio as the value in the denominator is increased ?

latest answer

Hi, The first line talks about the impact on total assets only doesn't refer to ratio. Yes, if we talk about asset turnover ratio, capitalizing will decrease the ratio.

Vasudha TK

Vasudha TK

CFA L1

70

1

273

HUF

Direct Taxation

answered on 12-Nov-24 09:36

Where is Hindu Undivided Family Video ?

latest answer

Person includes HUF. That would be sufficient to know. Dayabhaga law and Mithakshara is given in ICAI material for knowledge.

V Ajith Kumar

V Ajith Kumar

CA Inter

2K+

3

353

Journal

Accountancy

answered on 17-Aug-24 00:43

I need Solution and explain for this sim

latest answer

You're welcome

Muthu Manickam

Muthu Manickam

CA Foundation

100

6

380

Regarding Impairment loss recognised

Financial Reporting

answered on 21-Aug-24 12:57

Sir, suppose the asset is not sold. The reversal of impairment loss is restricted to 2.5lakhs. Excess of FV less cost to sell amounts to 3.5lakhs.The carrying amount is revised to 29lakhs, and the FV less cost to sell is 30lakhs, do we need to recognise impairment loss of Rs.1lakh?

latest answer

okay

S Shriram

S Shriram

CA Final

0

5

221