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NON REPLACEMENT AWARD

Financial Reporting

answered on 16-Jan-24 13:00

In case of non- replacement award amount considered as pre-combination are treated as expense as on date of acquisition or subsequently when they are vested?

latest answer

Pre combination - is part of consideration.

shamanth rm

shamanth rm

CA Final

2K+

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414

IND AS 20

Financial Reporting

answered on 16-Jan-24 13:01

2 Times notes & illustrations whether r same or any different in it , if not kindly remove one pls sir

latest answer

Ok. will remove.

Hariharan S

Hariharan S

CA Final

5K+

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Illustration -1

AFM

answered on 13-Jan-24 20:02

Why we are taking Extra tax in USD in Rs.cr in the 2nd year when we are calculating for CF in USD

latest answer

Understood sir...Thankyou sir for clarifying my doubt

Divya R

Divya R

CA Final

19K+

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Fund Charges

AFM

answered on 20-May-26 22:03

Sir, Fund charges is it need to be applied on Face value irrespective of market value. Here it is not applied on face value

latest answer

U can make such assumption also as Q is not clear

Vanacharla Sai Pavan Kumar

Vanacharla Sai Pavan Kumar

CA Final

8K+

4

348

Premium on redemption of preference share

Accountancy

answered on 16-Jan-24 13:50

Can we use securities premium for providing premium on redemption of preference share

latest answer

No

Atharv Sankliya

Atharv Sankliya

CA Final

3K+

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331

MODIFIED DURATION

AFM

answered on 13-Jan-24 19:01

The formula for MD is -Macaulay duration/(1+y) but while doing Sums we are ignoring the minus(-). So whether in formula will there be minus or not?

latest answer

If yield goes up prices come down - minus is to denote that Modified duration is sensitivity - you can either say price change is -x % or price comes down by x% for an increase in yield - minus sign is to denote the inverse nature

Mohanbabu N

Mohanbabu N

CA Final

3K+

1

207

Indexation

Direct Taxation

answered on 13-Jan-24 17:46

In Lectures it’s stated that : Even though long term, indexation benefits is not allowed in case of bonds & debentures except capital indexed bonds issued by the Central government & Sovereign bonds issued by RBI. IN 1FIN notes it’s not included. Which is correct? Or whether Capital Indexed Bonds & Sovereign Gold Bonds be issued by other than Central Government & RBI respectively.

latest answer

It is formatting issue in notes. Indexation is allowed in case of Capital Indexed bonds and Sovereign Gold Bonds.

Soon to be CA

Soon to be CA

CA Inter

4K+

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Allowances

Indirect Taxation

answered on 13-Jan-24 18:49

Allowance , is the voluntary payment Then how is it the concept of Due or receipt whichever is earlier arise

latest answer

Thank you Sir

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

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Ratio analysis Q)PQR LTD

Financial Management

answered on 13-Jan-24 19:28

Sir ,why u did not consider closing stock of finished good (it is given in the question as 6% of works cost) while calculating works cost.

latest answer

Check the forum response to a similar query last month https://1fin.page.link/xy1vaRVi4DzmotdY9 You can go and use search button in forums on app - we have answered this questions multiple other times

Mr s

Mr s

CA Inter

170

1

211

Unlevered beta calculation

AFM

answered on 13-Jan-24 19:22

Sir, As far as I remember unlevered beta is the beta without considering debt then why are we considering debt in denominator. Similarly , in earlier videos Beta of assets was Beta of equity * weight of equity in total value + Beta of debt * weight of debt . So,this formula is for levered?

latest answer

Unlevered beta is without any impact of debt. If debt gets added then beta increase , i.e leverage plays an impact in magnifying both losses and gains and hence sensitivity to market returns increases and hence beta increases - IN this q we are computing Equity beta for a 40:60 D:E based on org Asset beta or 100 % equity beta of 1.8 In earlier videos the formula given is right - Since beta of Debt is zero in real life the forumla discussed in earlier videos works to teh formula discussed in this video - both are derivation of each other - i explained this aspect in last 1 minute of the current video too

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

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