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ungarunterred residual value
Financial Reporting
answered on 09-Feb-26 17:01
sir, can you explain ungarrunted residual income, i have confusion in this [Video Time Stamp: 10:04]
latest answer
Say, A machine is leased for 3 years. At the end, lessor expects a residual value is ₹50,000. Lessee guarantees ₹30,000 (GRV). Balance ₹20,000 is not guaranteed (URV). If actual value is lower, lessee pays only ₹30,000; risk of ₹20,000 is with lessor.
santosh durgapu
CA Final
★ 2K+
1
13
Current yield Vs. Yield to Maturity
AFM
answered on 07-Feb-26 16:49
Dear Sir, Difference between current yield and yield to maturity. Whether it is concept wise similar but a 2 different methods of computing yield? [Video Time Stamp: 00:01]
latest answer
No YTM is IRR current yield is a generic metric
Swathi S
CA Final
★ 880
1
16
Illus 7
AFM
answered on 07-Feb-26 16:21
Dear Sir, In illus 7(a), face value has been assumed as Rs.100 though there is an issue price at Rs.90. In illus 7(b), issue price itself taken as face value. How to make the assumption?
latest answer
FV is usually 10 or 100 or 1000 unless otherwise specified Issue price can be at FV or above or below it
Swathi S
CA Final
★ 880
1
12
Illus 4
AFM
answered on 07-Feb-26 20:56
Dear Sir, In this sum, since we know the market price at two diff yields that is at 11% and 13%, and we know that the required yield for the market price to be Rs.97.60 will lie between 11% and 13%, shall we use IRR method formula and arrive the answer. If I do so, I get Yield = 12.016% [Video Time Stamp: 03:43]
latest answer
Yield
Swathi S
CA Final
★ 880
1
14
May 2025 MTP 1
AFM
answered on 07-Feb-26 15:17
Sir, i think institute has made a mistake, while calculating WACC, kd shall be taken post tax , but they have taken it pre tax ! So, if I take post tax, answer obviously comes different. So am I right in such regards?
latest answer
Yes u r right
Hrishikesh Pradhan
CA Final
★ 18K+
1
12
Swap points
AFM
answered on 07-Feb-26 13:33
How to identify that the given swap points are forward premium or forward discount in the question?
latest answer
Ok sir thank you
Poorani Prabha Ravi
CA Final
★ 5K+
4
23
Inventory account
Accountancy
answered on 07-Feb-26 12:11
Sir, my understanding is that cogs is an expense we that we incurred to produce goods if it’s increasing it’s a debit , in that case why is it appearing on credit side on the stock account , and similarly closing stock is an asset why is that appearing on credit side [Video Time Stamp: 02:50]
latest answer
Entry is Closing Stock Ac Dr To trading account
Aravind V
CA Foundation
★ 0
1
17
Inventory valuation
Accountancy
answered on 07-Feb-26 05:47
Sir the reason as to why we measure inventory at lower of cost or nrv is due to conservatism principle, is my understanding correct about this .
latest answer
Yes. Or prudence
Aravind V
CA Foundation
★ 0
1
7
Security Deposit & Rent free Period
Financial Reporting
answered on 09-Feb-26 17:06
Sir what will be the treatment for 1. Security Deposit refundable at the end of the lease adding a layer of cash flow adjustment 2.Rent free period of 6 months at the start requiring adjustment of lease liability present value Will any of these impact in the ROU asset ? And how ?
latest answer
1. We compute PV of deposit refundable and it is treated as a separate asset. The excess amount paid i.e total amount paid - pv of deposit is treated as lease payment (This will be covered in detail in Ind AS 109) 2. If say there is no rent for 1 year. Just take payments from Year 2 and compute present value at Year 0. Same is the treatment for 6 months free. Rent paid after 6 months is discounted to PV.
Harini Desu
CA Final
★ 2K+
1
17
deprecition
Financial Reporting
answered on 09-Feb-26 17:07
sir, if the asset has classified as sale and not sold up to 2 years. is we required to charge deprecition. if not why? [Video Time Stamp: 15:31]
latest answer
When an asset is marked as “to be sold”, the company stops using it. Since depreciation is for use and wear-and-tear, there is no reason to reduce its value further. The asset’s value will be recovered by selling it, not by using it.
santosh durgapu
CA Final
★ 2K+
1
18