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Macaulay's Duration

AFM

answered on 22-Apr-24 15:34

Here at the end of the year , we are multiplying the cashflows with year and then discounting with PVF, got 464.65 . In the previous illustration 1, we are compounting bond period by multiplying propotionate value with no of years.. Please clarify why we are doing so

latest answer

Both are same are they not? can you please put it down ( that is both methods) on an excel sheet or a piece of paper have a look for say a 2 year bond instead of a 5 or 7 year bond?

Rahul Kumar

Rahul Kumar

CA Final

2K+

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487

Articleship Registration

Others

answered on 29-Apr-24 11:38

When I try to submit my form it is showing like this, I even tried multiple times but the same is appearing. Can you suggest me a solution for this

latest answer

Login to your SSP portal and there you can raise ticket.

Bumble Bee

Bumble Bee

CA Final

3K+

3

274

Shiv Sir Shall I solve all the illustration now only from ICAI material Now only or later

Direct Taxation

answered on 27-Apr-24 10:15

Shiv Sir Shall I solve all the illustration now only from ICAI material Now only or later or just continue practice which is covered in classes only?

latest answer

Continue what is covered in class. Whatever is there in ICAI, majority of them we covered already. Balance you can easily solve since they are of same pattern.

GOKUL KOLATE

GOKUL KOLATE

CA Inter

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192

Charity

Financial Reporting

answered on 22-Apr-24 11:54

For charity, there are no goods or services rendered in return for shares issued. So will this fall under definition of share based payment

latest answer

When you pay cash for charity, its said you made payment. Same logic.

Dhvaritha Ravishankar

Dhvaritha Ravishankar

CA Final

7K+

1

179

Discounted payback period

Financial Management

answered on 23-Apr-24 15:40

Sir as you said, last year CFAT and TMCI should be written separately to calculate the discounted payback period and in ICAI material last year CFAT and TMCI taken combinely . SO WHAT SHOULD WE FOLLOW IN EXAM TO GET MAXIMUM MARKS.

latest answer

Please follow ICAI method only in the examination

Narasimha GL

Narasimha GL

CA Final

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381

Commercial substance

Financial Reporting

answered on 22-Apr-24 11:57

Commercial substance means changes in risk, timing, cashflow. what if in the questions, we were exchange our asset to another asset but there is No change in risk, timing CF that was given in question, then how to classify, there are different assets hence we conclude it has commercial situation or in hypothetical situation eventhough different asset but same Cashflow then it has no commercial subatance ?

latest answer

If its different asset, there is a commercial substance. If asset is same and nothing is given, you need to make assumption.

Keerthika Boopathy

Keerthika Boopathy

CA Final

2K+

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185

PGBP

Direct Taxation

answered on 22-Apr-24 09:28

In this sum why interest on captial is reduced from Net profit while computing book profit.. interest on capital maximum 12% p.a is disallowed right as per Sec 40(b) then we have to add only right ? Excess 12% is not added because it is not debited to profit and loss account..but y upto12% is reduced...? And in this question allowable working partner salary is Rs .384000..is that is disallowed that is added to net profit for computation of PGBP?

latest answer

If excess interest is debited to PL then excess is added back. However, if interest amount is not taken in PL at all then 12% shall be reduced. Kindly apply the logic. In case of salary to partners, whatever is debited to PL that will be added back. From book profit, if we reduce remuneration allowable to partner we will get the answer of taxable income under PGBP.

Lavi Lavanya

Lavi Lavanya

CA Inter

6K+

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518

PGBP

Direct Taxation

answered on 22-Apr-24 09:28

Sir concept of tax audit is missing

latest answer

Please check the next video. It will be covered.

Lavi Lavanya

Lavi Lavanya

CA Inter

6K+

1

177

Lease Modification

Financial Reporting

answered on 22-Apr-24 12:01

Sir, in the first illustration it was explained that the deferral of lease payments cannot be considered as a lease modification since it is merely changing the timing of the lease payments and not the quantum of the rentals. However, it has been written in the ICAI Study Material (Sec. 8.4.4, Page: 6.435) that 'a change in the timing of the lease payments' is an example of lease modification. So why have we not considered the same as lease modification in this question?

latest answer

For operating leases, we recognise on a straight line basis so no impact on overall accounting.

Vignesh Panigrahi

Vignesh Panigrahi

CA Final

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194

doubt regarding assumption taken in question

Financial Management

answered on 29-Apr-24 04:21

works cost is assumed to be equal to the cost of good sold under the assumption that the opening & closing value of both wip and finished goods is not given in the question, but the value of closing stock of finished goods is given in the question, and is also computed later on by sir at 6 % of the works cost,so isn't this assumption worng?

latest answer

thank you sir

aravind lalji

aravind lalji

CA Inter

0

2

308