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audit of borrowings

Auditing

answered on 04-Apr-24 08:03

Bonds/debentures (along with the rate of interest and particulars of redemption or conversion, as the case may be) shall be stated in descending order of maturity or conversion, starting from farthest redemption or conversion date, as the case may be. Where bonds/debentures are redeemable by instalments, the date of maturity for this purpose must be reckoned as the date on which the first instalment becomes due. could you please give me an example for this?

latest answer

thank you so much mam

Roobashree Rajagopal

Roobashree Rajagopal

CA Inter

1K+

2

355

Ind AS 12 Deferred Tax

Financial Reporting

answered on 01-Apr-24 05:10

Page 10.18 old study material example 21 An entity acquires on the first day of reporting period. In this example I can understand calculation of depreciation for 6 years on SLM basis. But I am not able to understand depreciation calculation for tax purpose. Tax rate is given as 30% in the solution depreciation it taken as Rs (90), (10), (7) (5) etc How this calculation is done I am not clear

latest answer

Just an assumption. No rates. IN exam you will get rates.

swaminathan sundaram

swaminathan sundaram

CA Final

110

1

281

Accounting for taxes on income

Accountancy

answered on 01-Apr-24 04:55

Accounting income is considered as NIL?? And How it will regarded it as deferred assets?

latest answer

Sale value = 8 crores Cost = 8 crores Accounting income is 0. Taxable income is 4 crores. Paid taxes in the current year and low taxes in future. Hence DTA.

Laxmi Devi Suresh

Laxmi Devi Suresh

CA Final

16K+

1

282

Revaluation Reserve and Depreciation

Auditing

answered on 02-Apr-24 17:15

i couldn't understand the revaluation reserve and depretiation concept in this video

latest answer

Depreciation on revalued asset, to the portion apportioned to revalued amount, is reversed from revaluation reserve. Asset worth 1000 Rs- revalued to 1500 Assets will be increased by 500 and revaluation reserve credited by 500. Now depreciation if u assume 10%, 1500 *10= 150 In P & l you will debit 150. But revaluation reserve has to have corresponding effect. debit to revaluation reserve will be 500*.10= 50. In p and l -net effect will be 150- 50= 100 (this is dep attributed to value before revaluation) P & L to Depn- 150 Revaluation Reserve - 50 to Pn L- 50

Satha Sivam

Satha Sivam

CA Final

6K+

1

163

Cause 11 of Part 1 of First schedule

Auditing

answered on 02-Apr-24 17:17

Part time or full time tutorship under any educational institution other than the coaching organization of the institution Which means giving tutorship in pvt academy which belongs to CA course... Am I right ? Part time are full time lectureship for courses other than those relating to the institute's examinations conducted under the auspices of the institute of the regional Council or their branches. Which means giving lectureship for courses other than CA na ?

latest answer

yes

Sathiyanarayanan P

Sathiyanarayanan P

CA Final

7K+

1

317

Working capital management

Financial Management

answered on 03-Apr-24 13:36

Sir in this question purchase of raw material in 1st year 12000(totalunits sales+closing stock of fg ) ×80 = 9,60,000... But while computing for lag in creditors you took 960000+160000 as purchase why ??? Already 160000 is included in 960000..

latest answer

Please mention the timing

Harish Kumar

Harish Kumar

CA Inter

180

1

366

Worried about Self paced modules

Others

answered on 04-Apr-24 12:54

I am writing my attempt in Nov - 24. Done with all classes except self paced modules for which icai didn't give any announcement.. This is making me frustrated worried that I can't actually plan for my exams. Like how many revisions I can do.. No of days for each revsion and all.. PLZ TELL HOW SHOULD MY PLAN OF ACTION NOW ASSUMING I COMPLETED CLASSES OF. ALL SUBJECTS EXCEPT SELF PACED MODULES

latest answer

Please do not worry un-necessarily about Self-paced modules. let things happen first for May attempt - dont worry about all these things and concentrate on main papers -

Sai Teja

Sai Teja

CA Final

14K+

1

353

Convergence with IFRS

Accountancy

answered on 31-Mar-24 08:07

Are terminology differences "Carve -outs"?

latest answer

Yes

Mainak Chakraborty

Mainak Chakraborty

CA Inter

0

2

313

Doubt regarding Ke

AFM

answered on 31-Mar-24 06:36

Sir, why are we considering Ke of target company instead of acquirer.

latest answer

Disc factor changes based on project - for risky projects one takes higher disc rate same way in acq - if target is growing very fast it will have a higher disc rate - hence its ke is used

Vanacharla Sai Pavan Kumar

Vanacharla Sai Pavan Kumar

CA Final

8K+

1

324

Sir How should I watch these lectures according to ICAI material.

Accountancy

answered on 30-Mar-24 23:58

Means first with AS or without AS. Because I'm not able to match the contents of ICAI material with lectures. I have got Indigo learn books of old course.

latest answer

AS

Chirag Singhal

Chirag Singhal

CA Inter

415

4

193