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Financial Reporting

answered on 02-Jan-24 15:57

Sir, In 18th Illustration Shares are fixed (1 Lac) and also consideration also fixed Rs. 2.2 Crs classified into Equity. Why we are going that there is contratual obligation to pay amount so and passing the entry Dr. Equity and Cr FL. Video Details Course: Financial Instruments - FR Module: Financial Assets, Financial Liabilities & Equity Section: Illustrations 16 - 18

latest answer

https://www.ifrs.org/content/dam/ifrs/meetings/2015/october/iasb/fice/ap5a-derivatives-own-equity.pdf If you want more understanding on this. However would suggest not to spend much time on this.

Sai Krishna

Sai Krishna

CA Final

250

2

366

Inc of Co

Corporate & Other Laws

answered on 31-Dec-23 18:40

Proof of serving of the notice means which notice ? Notice to held SR ? Why tht proof is needed for tax dept ?

latest answer

Thank you

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

3

375

Carrying cost formula

Costing

answered on 01-Jan-24 19:48

Please give the actual formula of carrying cost because sir is using different fomula each sum. In some he uses EOQ and in other he uses average inventory

latest answer

Pls share both questions you are referring to

Gautham

Gautham

CA Inter

0

4

425

Query

Financial Reporting

answered on 02-Jan-24 15:58

Sir. In illustration 9 - If we sold the Asset we have to pay CU 3 commission. On the date of sale FV is CU 100. Entry will be Bank A/c Dr 97 P&L A/c Dr 3 To Financial Asset A/c 100 OR is there any posible can we net Bank A/c Dr 97 to Financial Asset A/c 97 Video Details Course: Financial Instruments - FR Module: Financial Assets, Financial Liabilities & Equity Section: Illustrations 9 & 10

latest answer

Then the balance in FA would be transferred to P&L. So net impact would be same.

Sai Krishna

Sai Krishna

CA Final

250

1

417

Operating Cycle

Financial Reporting

answered on 31-Dec-23 11:48

Assuming that a company has borrowing repayable after 5 years it greater than operating cycle so it is a non current liability. When this borrowing reaches time period less than operating cycle from the reporting date then I have to classify this a current liability. Am I correct in my understanding. Similarly when a company has fixed deposit for 5 years initially I show it as non current asset. When it reaches time period less than operating cycle I have to show it as current asset. I have slight confusion here should I show it as part of cash and cash equivalent. If yes when I have to show it as cash and cash equivalent

latest answer

Yeah. You need to check the maturity from balance sheet datw

swaminathan sundaram

swaminathan sundaram

CA Final

110

1

322

Paper 6 Ca Final

Others

answered on 31-Dec-23 17:35

Sir How many Subjects it will comprises ? All it is case law bases MCQ know and is it kind of open book sir ?

latest answer

It will comprise of all subjects ( including self paced one) and it will be open book exam of 4 hours.

M Naresh

M Naresh

CA Final

3K+

1

360

Composition scheme

Indirect Taxation

answered on 02-Jan-24 14:27

Can a person provide ONLY supply of other services (not restra service / goods / mixed supply) under composition scheme ?

latest answer

Tax rate would be 6 percent

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

6

330

9(4) RCM

Indirect Taxation

answered on 02-Jan-24 14:28

1) capital goods are exempt from GST ? Isn’t this double taxation if CG and GST both implied on it 2) MrA is a land owner, gave land to promoter…..promoter pay consideration = RCM But then promoter incur construction expense (inward supply) to resell the flat then why can’t he claim ITC on such inward supply ?

latest answer

GST would apply only if consideration for sale of flat is received prior to OC. And moreover it is to be noted that Income Tax and GST implications are different.

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

3

363

Composition scheme ECO

Indirect Taxation

answered on 02-Jan-24 14:30

3rd pt If it’s 9(5) service…person supplying is unregistered, still ECO pays tax on such supply Does that mean a person providing 9(5) services can’t opt for composition scheme ?

latest answer

If services is covered under Section 9(5) then ECO would be liable to pay GST. In such case there is no question of composition scheme. And also in case where person is supplying goods through ECO registration is mandatory

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

3

413

Charge 9(5) eco

Indirect Taxation

answered on 02-Jan-24 14:31

Please explain the meaning of the highlight I knw it’s other than 9(5) but When will ECO be liable to claim ITC ..example would be helpful

latest answer

Amazon can take ITC on warehousing rent and other expenses if Amazon is liable to pay GST..

Sushmita Chowdhury

Sushmita Chowdhury

CA Inter

2K+

1

368