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LDR 140 questions

Financial Reporting

answered on 02-Jan-26 20:58

whether the LDR 140 question will be sufficient to get 50 marks in Jan 26 exam sir? Can you please guide me to prepare for the last 2 days sir? I am very much confused.

latest answer

If you completed full syllabus with 1 revision it is more than enough. https://www.youtube.com/live/vNmXcQ8Ly-k?si=Fci2azyW3KIj6Ihc

Divya Dharshini K.V.

Divya Dharshini K.V.

CA Final

1K+

1

124

illustration 6

Accountancy

answered on 08-Jan-26 13:04

sir the balance sheet given in question is not tallying and in notes to accounts from where did the opening balance of DRR AC of 30k came from [Video Time Stamp: 00:33]

latest answer

Balance sheet is tallied. You should not add Authorised Capital. Ignore 30,000. It was by mistake on screen.

Rudransh Aheer

Rudransh Aheer

CA Foundation

3K+

1

138

Services of club to members

Indirect Taxation

answered on 05-Jan-26 12:57

Services of club to members for free , is it a supply ? [Video Time Stamp: 00:03]

latest answer

If no consideration then no supply unless transaction is covered under Section 7(1)(c) read with Schedule I

Nisam M

Nisam M

CA Final

1K+

1

111

illustration 6

Accountancy

answered on 08-Jan-26 13:05

sir why did we not paid interest to debentures? [Video Time Stamp: 15:54]

latest answer

Assumed that it is already paid.

Rudransh Aheer

Rudransh Aheer

CA Foundation

3K+

1

97

illustration 6

Accountancy

answered on 08-Jan-26 13:09

sir from where did the bonus share amount 25k came from? [Video Time Stamp: 12:30]

latest answer

1 right share is issued before bonus. So number of rights shares = 20000/4 = 5,000 Now total shares is 25,000 BOnus is 25000/5 = 5000 Total bonus value 50,000

Rudransh Aheer

Rudransh Aheer

CA Foundation

3K+

1

155

Advanced capital budgeting

AFM

answered on 02-Jan-26 14:42

Here, in step II, how did 100000× 0.1, as total sales is 10L and increase will be 10% p.a , so my increase shall be 100000 p.a right ?

latest answer

You are right mistake in Question. It should have been 1 lac of total sales on which increase is 10% Alternatively what you said can also be assumed

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

1

117

Half year profit Vs Full year FC

Costing

answered on 10-Jan-26 18:30

Sir, in the video, you have taken Fixed cost for the whole year (4,50,000) and profit for the half year (3,00,000), in order to arrive at a contribution of Rs. 7,50,000 - (denoting which period?) [Video Time Stamp: 04:42]

latest answer

BEP contribution helps us recover us fixed cost MOS is beyond BEP point sales and entire contribution becomes the profit. Thats how total profit is computed.

Vinod Kumar

Vinod Kumar

CA Inter

11K+

1

127

Paper 6 - IBS

Exams

answered on 02-Jan-26 11:28

How do we prepare for the IBS paper? Can we practice the case studies in the 2 days before exam?

latest answer

U can see videos on youtube for case studies and how to solve the paper. Seeing videos on yt will save our time rather than solving case studies on our own... ALL THE BEST FOR EXAMS

Irfanah Ilias

Irfanah Ilias

CA Final

48K+

1

134

Return on Equity Vs. Opportunity cost of capital

AFM

answered on 02-Jan-26 15:00

With respect to computation of growth rate, we have considered the "Return on equity" (i.e. 15%), whereas while applying the Gordon's dividend model formula, we have discounted the dividend using Opportunity cost of capital (i.e. 18%). Could you please explain the reason behind the same, sir? Further, Ke is denotes "cost of capital or return on equity"? [Video Time Stamp: 13:18]

latest answer

ROE is accounting ratio - PAT / NW Ke - Cost of capital it is opportunity cost of capital Both are not same SGR or g = b x r here r is ROE both ROE and Ke are used in same DDM formula D1 / (Ke-g) where g is b x r In some questions ICAI has by mistake used phrase" expected Return on equity investment" in order to indicate Ke or cost of capital there you should understand the intent of the paper setter use that number as Ke and not ROE ICAI has not repeated this mistake in last few exams - however you are advised to be careful and understand the paper setter's intent before making assumptions

Swathi S

Swathi S

CA Final

975

1

132

Example 2

Financial Reporting

answered on 08-Jan-26 13:32

Sir ,in the 2nd example where A has 2 associates, u mentioned that the associate is related to all members of the group, and vice versa.If A lTd has another associate,u said that the associates will not be related to each other.However, arent both the associates, associate to a common 3rd party, ie, A ltd, and hence related to each other? [Video Time Stamp: 07:54]

latest answer

A ltd has joint control over B & C. i.e B & C are JVs of A : B and C are related A ltd has JV B and Associate C : B and C are related A ltd has assciates B & C : B and C are not related. Since there is no control angle in either B or C

SANSKRITI BADRI 2111339

SANSKRITI BADRI 2111339

CA Final

4K+

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