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Difference between transaction value vs Fair value

Financial Reporting

answered on 11-Sep-26 16:32

1.what if the parties of contract are non-related and FV was determined using other cases, did the difference be deferred to P/L or taken to P/L initially. 2. Did FV determined using PVF of market interest rate comes under other cases [Video Time Stamp: 14:30]

latest answer

Generally, calculating fair value using the present value of future cash flows discounted at a market interest rate relies on observable inputs.

Shinisha  Rose R

Shinisha Rose R

CA Final

5K+

2

18

Pm

CFA

answered on 06-Sep-26 19:14

What is survivourship bias.......

latest answer

Bias that all existing fund managers have performed well because all poor quality fund managers have already shut down Believing that some thing is right without looking at full data

Dhakshana Dhakshana

Dhakshana Dhakshana

CFA L2

18K+

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Fsa

CFA

answered on 09-Sep-26 17:55

Sir , in the kaplan video example, they have multiplied 2/3 to number of rsu to in the last dilutuve shares calculation. But why have they not done the same in the textbook example, because for both the sums the rsu are granted in the year start and balance of unrecognized value of the compensation expense for year ending.

latest answer

Follow the textbook

Kaarthick Abishek

CFA L1

0

3

42

Q19

AFM

answered on 06-Sep-26 17:03

Can I get the marks if I present this way or I have to present the way to teach sir [Video Time Stamp: 11:58]

latest answer

Thanks sir

Santoshkumar Kalisetti

Santoshkumar Kalisetti

CA Final

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Long short

AFM

answered on 06-Sep-26 13:56

Target beta grater than port. Beta means our portfolio value as on now is negative so we need to buy.? Like this can we think [Video Time Stamp: 21:10]

latest answer

Portfolio beta need not be be negative for us to buy As long as portfolio beta is less than target beta buy and if portfolio beta is greater than target beta then sell

Vinod Kumawat

Vinod Kumawat

CA Final

2K+

1

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Doubt in total cost figure ?

Costing

answered on 07-Sep-26 11:19

Sir when we total the cost it comes to 2,35,550 not 2,19,550 . [Video Time Stamp: 10:11]

latest answer

Yes, It is 235550. thanks for higlighting. Will change it.

Ajay Mathews Jose

Ajay Mathews Jose

CA Inter

3K+

1

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Advanced Capital Budgeting | Q40

AFM

answered on 06-Sep-26 13:54

Hi sir, I am not able to understand the solution in this question. I understood the logic in the alternative solution, but I am not understanding the one in the video. My issue is relating to why we are comparing only upto the point of replacement. Also, why is it that we are not replacing it at Year 0? It is an existing machine somewhere in the middle of its lifespan, right?

latest answer

You will be incurring expenses in EAC form only till the time you are replacing a machine and hence comparison is made till that point

Vishnu Muraleedharan

Vishnu Muraleedharan

CA Final

32K+

1

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debt\equity ratio

AFM

answered on 06-Sep-26 06:41

in this illustration for an existing debt\equity ratio 290\500 is 0.58 but you get 0.28 how [Video Time Stamp: 11:36]

latest answer

Thanks for pointing that out. However it is not used anywhere subsequently. Will get it corrected

Swapna Kumari

Swapna Kumari

CA Final

5K+

1

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Advanced Capital Budgeting | EAC | Q38

AFM

answered on 06-Sep-26 07:48

Can I follow this format in the exam? Found this easier to work with

latest answer

Ok, thank you sir

Vishnu Muraleedharan

Vishnu Muraleedharan

CA Final

32K+

2

22

Accounting for GST

Accountancy

answered on 05-Sep-26 18:37

In the entry "Received Rs.25,200 from surjeet in full settlement of his account of Rs.28000". why we write Bank a/c?? Why we can't write cash a/c??

latest answer

Instead of bank you can write casg

Gangula Pavana kumari

Gangula Pavana kumari

CA Foundation

870

4

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