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AS 25 Interim Financial Reporting

Accountancy

answered on 24-Feb-20 06:19

There is no specification by the AS to prepare Interim financial report in a particular manner - Complete set or condensed. Then, as an auditor how and from where will I come to know hat company has resolved the IFR to be prepared?

latest answer

An interim financial report should include, at a minimum, the following components: (a) condensed balance sheet; (b) condensed statement of profit and loss; (c) condensed cash flow statement; and (d) selected explanatory notes. This is the minimum requirement. Now if an enterprise prepares a complete set of financial statements, the auditor has to ensure that the complete set of financial statements complies with relevant presentation and disclosure requirements.

Rahul Sharma

Rahul Sharma

CA Inter

3K+

1

964

AS 25 Interim Financial Reporting

Accountancy

answered on 24-Feb-20 06:20

In the annexed illustration, expenditure incurred towards property tax for calender year for Q1 was treated as outstanding or prior period expense? If it is treated as prior period expense, then additional disclosures are required to be made, right? If not, then what will be the treatment and disclosure w.r.t. same?

latest answer

Property tax assessed cannot be considered to be a prior period item. A provision would have been created in the previous periods.

Rahul Sharma

Rahul Sharma

CA Inter

3K+

2

851

Partnership act

Corporate & Other Laws

answered on 23-Feb-20 10:56

In ch partnership act ...unit-relation to partners ... which topics are important with exam point of view ...???

latest answer

For CA exams, pls do not get into important topics and not important topics. You never know when a question comes from which topic.

Sugar Genius

Sugar Genius

CA Foundation

2K+

1

843

Redemption of preference shares.

Accountancy

answered on 21-Feb-20 20:37

Illustration 2 to find out number of shares ,when shares issued with premium u divided only by face value.. Bt in illustration 4 went shares r issued @ 50 and 10 premium.. We SD divide by 50 right sir.. Y u divided by 6.

latest answer

First is a case where you want to ensure that there is no transfer to CRR. Second is a case where you want to know how many shares are to be issued so that enough money is raised for redemption.

Shruthi V

Shruthi V

CA Inter

0

1

956

AS 2 Q&A

Accountancy

answered on 21-Feb-20 20:52

In this question ,the excise duty has not been mentioned but sir took it as Rs.10.How? Does cenvat imply here?

latest answer

Okay

Raviteja Kusumanchi

Raviteja Kusumanchi

Qualified CA

42K+

2

942

Doubt in AS 2

Accountancy

answered on 21-Feb-20 20:52

Is depreciation of all assets in factory always considered as fixed overhead ?

latest answer

Okay thank you sir

Raviteja Kusumanchi

Raviteja Kusumanchi

Qualified CA

42K+

4

828

Correlation coefficient

Maths & Stats

answered on 21-Feb-20 15:44

Ans please

latest answer

You have to use the formula of 'r' using covariance. Here x and y are actually x-x' and y-y'. Using standard deviation of y you can compute E(y-y')^2.

Shashant Gedam

Shashant Gedam

CA Foundation

460

1

746

Ammendments

Indirect Taxation

answered on 21-Feb-20 15:44

Sir please upload vedio of GST amendments

latest answer

Its uploaded on course as well as on youtube.

Dimple Keziya

Dimple Keziya

CA Inter

4K+

1

730

Contract act law

Corporate & Other Laws

answered on 21-Feb-20 15:45

Sir, i want breach of Contract (unit 5) concept video to understand easyly can you plz help me

latest answer

You can get contract Act videos in April as individual modules.

ekta chudasama

ekta chudasama

CA Foundation

4K+

1

826

Negotiable instruments

Corporate & Other Laws

answered on 25-Apr-20 09:44

Can some one explain what is that NO RIGHT OF ACCOMODATED PARTY TO RECOVER FROM ACCOMMODATING PARTY ?

latest answer

If accommodated party has paid any amount on an accommodated negotiable instrument, he cannot recover from accommodating party under law.

Sachin M

Sachin M

CA Inter

280

1

879