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Consolidated Financial Statements

Financial Reporting

answered on 20-Feb-24 22:54

In the last 2 exception (from preparing Consolidated Financial Statements) for Investment Entity and Trust Created for Employee Benefit Purposes, Will their assets and Liabilities be included in Parent's CFS?

latest answer

Okay sir thank you so much

Susee Arunachalam

Susee Arunachalam

Qualified CA

26K+

2

197

rebate

Direct Taxation

answered on 18-Feb-24 10:31

rebate is not explained but faculty is saying like already discussed .

latest answer

Please watch Video No 30 first.

Santhosh S

Santhosh S

CA Inter

355

2

212

Calculation of portfolio risk

AFM

answered on 18-Feb-24 10:24

Is there any calculation mistake in the illustration 5 (T590 compiler) - Portfolio Management? Portfolio variance for me comes to 99.45 & risk to 9.97 but in answer it shows variance as 88.89 & risk as 9.43

latest answer

You are right - had modified the video had not yet updated the compiler - will be updating the compiler in next version sometime next week

VISAAGAN R

VISAAGAN R

CA Final

940

2

276

Example

Financial Reporting

answered on 17-Feb-24 21:49

Sir, You taken example that for checking Applicabilty of IND-AS for Indigo learn for FY-06-07 we check networth on as 31/3/2006 if it exceeds limit then we apply Ind AS My Doubt is Based on Previous Year Networth caluclation current year IND AS applied ,so it will apply for life time (or) we must criteria everytime?

latest answer

Life time

Surya Prakash

Surya Prakash

CA Final

19K+

1

343

Interest rate risk

AFM

answered on 17-Feb-24 22:10

When the libor rate becomes 8.65 percent isn't that the rate when the bank will be receiving Rs.3833/- I e the compensation given by the other party... Why are we not considering that.. can't we adjust that as well against the interest?

latest answer

Bank has given a loan as libor + 2%, it will receive all payments from borrower as per that loan agreement if Libor is 8.65 then it will receive 10.65% if L is 4% then bank will receive 6% ( libor + 2) Floorlet is another agreement between 3rd party and the bank - if interest rate falls below 8.5% the 3rd party will pay bank the money Both these agreement s are with 2 diff parties but have to be looked together to find out effective income from the loan lent by the bank

Vindhya Y.V

Vindhya Y.V

CA Final

17K+

1

304

Recognition as intangible asset?

Financial Reporting

answered on 17-Feb-24 21:07

How can we recognise Contract with a player in IPL as intangible asset because the future benefits can not be measured? It will be an employment relationship I think.

latest answer

You will record at the amount paid.

Darpan Ghundiyal

Darpan Ghundiyal

CA Final

0

3

332

Mcq doubt leverage

Financial Management

answered on 17-Feb-24 20:36

In the given ques is it OL or CL?

latest answer

OL

sradha krishna sunil

sradha krishna sunil

CA Final

5K+

1

316

Equal sign in answersheet

Exams

answered on 22-Feb-24 17:32

In icai answersheet, what does equal sign mark means?

latest answer

Yes

Mehak K

Mehak K

CA Final

3K+

3

652

IND AS 38 Module Q10

Financial Reporting

answered on 17-Feb-24 21:11

Sir , is the explanation given is correct for examination.

latest answer

Okk sir! Noted

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

2

330

Ind as 103

Financial Reporting

answered on 17-Feb-24 22:59

sir , how is the date of acquisition on 01.03.20X1 ? I didn't understand the logic behind the answer of ICAI.

latest answer

The date on which the company gets control over another company will be considered as the date of acquisition.

Swathi Krishna

Swathi Krishna

CA Final

8K+

4

325