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Business Combination. Lecture No. 30

Financial Reporting

answered on 07-Jan-26 16:02

Hi Sir, In Illustration 13, Fair Value of the contingent consideration at the year end (31/03/20X2) is 2,20,00,000. And such change is withing the measurement period of 1 year and such contingent consideration is existent as on acquisition date. Then, shouldn't we compute Goodwill as on the closing date - 31/03/20X2 by considering the amount 2.2 crores of contingent consideration instead of 2.5 crores? And why did we not consider the same in the solution? I tried closely listening to what you told.. something about adjusting it in consolidated FS. Can you please explain the same and respond Sir.. Thanking you in anticipation

latest answer

Got it. Thankyou Sir.

Naina Vino kappen

Naina Vino kappen

CA Final

875

8

113

FEMA

Corporate & Other Laws

answered on 07-Jan-26 22:41

Can anyone explain this to me , gift to brother exceeds $75000 for purchase of immovable property so why permission is needed as it is overall within limit of $250000

latest answer

Although the overall LRS limit is USD 250,000 per financial year, remittance by way of gift for purchase of immovable property abroad exceeding USD 75,000 requires prior RBI approval, as such transactions are treated as capital account transactions and are subject to stricter FEMA controls.

Nagachaitanya Nomula

Nagachaitanya Nomula

CA Inter

8K+

1

32

FEMA

Corporate & Other Laws

answered on 07-Jan-26 22:41

Can anyone explain this to me , gift to brother exceeds $75000 for purchase of immovable property so why permission is needed as it is overall within limit of $250000

latest answer

Although the overall LRS limit is USD 250,000 per financial year, remittance by way of gift for purchase of immovable property abroad exceeding USD 75,000 requires prior RBI approval, as such transactions are treated as capital account transactions and are subject to stricter FEMA controls.

Nagachaitanya Nomula

Nagachaitanya Nomula

CA Inter

8K+

2

29

Intermediate exam

Accountancy

answered on 08-Jan-26 13:00

For the accounts exam in the internal reconstruction question I wrote capital redemption a/c instead of capital reconstruction account in the journal throught the question will l loose my entire marks

latest answer

Not entire marks.

Swania Shaji

Swania Shaji

CA Inter

0

1

41

Tansfer of right or title of goods

Indirect Taxation

asked on 06-Jan-26 18:34

Sir have a doubt. the construction of building is completed but still we did't get completion certificate from competent authority. Mr.A who paid entire amount for the building now the entire amount is taxable under gst?

latest answer

No answers yet!!

Devathi Sai

Devathi Sai

CMA Final

150

0

13

Salaries

Direct Taxation

asked on 06-Jan-26 14:44

When accommodation is owned by the employer and gardener is provided by employer itself, it is not considered as a perquisite right?

latest answer

No answers yet!!

Punitha Krishnaraj

Punitha Krishnaraj

CA Final

5K+

0

23

refund of import duty

Indirect Taxation

asked on 06-Jan-26 02:59

sir, is we required to 1. export 2. relinquish 3. destroy the goods with in 30days. as 30 days condition is not present in the material [Video Time Stamp: 16:57]

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No answers yet!!

santosh durgapu

santosh durgapu

CA Final

2K+

0

21

Tax computation

Direct Taxation

asked on 06-Jan-26 02:06

For the AY 26-27 there is only STCG and transfer of virtual digital assets basic exemption can be set off or not?

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No answers yet!!

Devisree

Devisree

CMA Final

0

0

14

Tax calculation

Direct Taxation

asked on 05-Jan-26 23:26

Basic exemption can be set off against special rate income?

latest answer

No answers yet!!

Devisree

Devisree

CMA Final

0

0

14

Buy back

Accountancy

answered on 06-Jan-26 09:48

In resource test Paidupshare cap include preference share capital or not In share outstanding ? In debt equity test in equity prefrence share cap included ?

latest answer

Shares Outstanding Test: Number of shares to be bought back should not exceed 25% of the Equity shares outstanding in the financial year Resource Test: Amount to be used for buy-back of shares should not exceed 25% of the Total Paid up Share Capital AND free reserves of the company. (for equity buy back we use equity only) Debt to. Equity : Paid up capital (Including Pref)

Sri ram Pothineni

Sri ram Pothineni

CA Inter

11K+

1

41