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Clean Price and Dirty Price

AFM

answered on 17-Jan-26 19:21

Sir, I am fully confused in Clean Price and Dirty Price concepts. Please explain, sir. [Video Time Stamp: 05:24]

latest answer

👆is for bonds For repo Clean + AI = DP

Murali Thripuraboina

Murali Thripuraboina

CA Final

3K+

2

41

Question paper Analysis

Exams

answered on 17-Jan-26 10:37

Ca final fr jan 2026 paper analysis pdf is not available in the website

latest answer

Added.

N Praneetha

N Praneetha

CA Final

22K+

1

55

Premium over the straight value of debenture

AFM

answered on 17-Jan-26 11:51

Sir, I have a doubt regarding Illustration 23 and Illustration 29. In Illustration 23, while calculating the percentage of downward risk, the solution was calculated using: I. (CMP of bond−Straight value)/CMP of bond (which was taught by you in the class), but in the solution, it was also calculated alternately as II. (CMP of bond−Straight value)/Straight value of the bond. However, in Illustration 29, while calculating the premium over the straight value of the debenture, only the second formula (with straight value as denominator) is used. Since one of the formulas used for downward risk is identical to the premium over straight value formula, I am confused whether both concepts are the same. Please clarify the conceptual difference and which denominator should be preferred. [Video Time Stamp: 05:48]

latest answer

Both are diff When we say Premium we are referring to the additive part; for eg in 100 + 10 = 110 , 10 is premium; ideally when computing as % we do 10/100 In downside risk , ideally we should talk of reduction i.e 111-11= 100 in this 11 is downside and it is from 111. ideally when computing as % we do 11/111 for Downside risk in some questions icai gave alt answer as 11/100 ; hence i gave alt solution

Murali Thripuraboina

Murali Thripuraboina

CA Final

3K+

1

57

CARO 2020 Clause 21

Auditing

answered on 27-Jan-26 08:23

Whether clause 21 reporting to be done in standalone FS Audit report of Parent or in Audit report of Consolidated FS? [Video Time Stamp: 02:40]

latest answer

CARO is never in context or CFS

rashid poonthala

rashid poonthala

CA Final

31K+

4

67

ISM ILL 17 same model

Financial Management

answered on 16-Jan-26 16:00

sir if they given in qn market price then we have compute mv less floatation cost [Video Time Stamp: 20:00]

latest answer

Yes. IF MP is given then you have to follow what you suggested

21SCO08 mahalakshmi

21SCO08 mahalakshmi

CA Inter

1K+

1

56

Doubt regarding study material

Financial Reporting

answered on 09-Feb-26 17:19

Is there any major changes in ICAI study material 2025 and 2026?

latest answer

https://1fin.link/resource/f3d44c2befaf4762ba999c2baa70780a/c0561a7f2b254a328b83608ffe5e70df

Gomathi K

Gomathi K

CA Final

40K+

9

70

Arbitration process in chapter 5

Financial Management

answered on 16-Jan-26 10:42

Can anyone explain me how arbitrage process works in question 9 and 10 of chapter 5 in 1fin material, I couldn't get it even I read twice ...

latest answer

This whole arbitrage process taught in Inter is a weird one and will have to be unlearned once you reach final. Anyway the concept used in CA Inter FM is as below: Assume you invest an amount of money in two companies to get some stake. The investment can be equity and or debt depending on what is the capital structure of the company. Investment should be same % of equity & Debt Compare returns of both companies and see where you will need lower investment to generate same return Alternatively, if same amount is invested in one of the companies you will generate higher return Arbitrage is possible when you move from low return providing company to a higher return providing company

Nagachaitanya Nomula

Nagachaitanya Nomula

CA Final

8K+

1

51

calculation of dep

Financial Management

answered on 15-Jan-26 10:38

Sir in the question they given salvage value then why we not consider it for calculation of dep [Video Time Stamp: 01:25]

latest answer

salvage value = cost of disposal for main equipment hence not considered for addtl equipment sal val of 1 lac considered and dep of 1.5 computed

21SCO08 mahalakshmi

21SCO08 mahalakshmi

CA Inter

1K+

1

51

Return of filings

Direct Taxation

answered on 18-Jan-26 20:31

Sir, ex : 01. MR. A is having business and filed original return within in due date under default regime but now he wants to revise the return under optional regime(Under section 139(5) or vice a versa ..here he is eligible to switch the regime? 02. and what happens if ..it is updated return and previous filing done under default or optional regime? now he wants to with the Regime. in the both cases he is eligible to switch the regime under section 139(5) &(8a)

latest answer

Thank you sir

PAVITHRA M

PAVITHRA M

CA Inter

30

2

59

Clause 6 ,schedule 1 part 1

Auditing

answered on 21-Jan-26 07:26

1.If a member with cop is conducting some sessions like sessions on gst on its own and advertising that would it violate clause 6 schedule 1 part 1 2.if he is say visiting faculty guiding ca students we can say guest lecturer of some insttitute some college govt or private will it violate the clause

latest answer

Conducting sessions would be allowed , advertising such sessions in one’s own professional name, especially highlighting expertise, credentials, soliciting for consultancy will attract misconduct. Visiting faculty Also would be permitted provided it doesn’t amount to self promotion, solicitation or any kind of advertisement.

Gauri Shete

Gauri Shete

CA Final

4K+

1

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