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Puttable Instrument - Fix to fix test

Financial Reporting

answered on 27-May-24 16:23

I understand that generally Puttable instrument is a FL. But If it fulfils 6 conditions then it becomes Equity. Where as Fix to Fix test is applicable for other type of instruments.can you please make me understand this attached part where you are explaining the fix to fix test of Puttable instrument.

latest answer

This are considered as equity only for limited purposes otherwise entities like mutual funds will not have equity at all.

Chandan Subudhi

Chandan Subudhi

CA Final

12K+

3

309

CA INTER VALIDITY 10 YEARS

Exams

answered on 19-May-24 08:50

Sir, 10 years time limit to complete CA inter is for old course students also or only for students registered from 2023?for suppose if some registered in CA course in 2011 they should be dropped from course and becomes ineligible?

latest answer

No....It's from new registration only

Sandeep Gokarakonda

Sandeep Gokarakonda

CA Inter

25

1

428

Basic concepts

Direct Taxation

answered on 20-May-24 18:05

Can anyone solve and share the second problem please?

latest answer

Consider Salary Income and also Interest on savings accounts. Take deduction of 80C and Section 80TTA.

Divinne Fiona

Divinne Fiona

CA Inter

9K+

1

357

REDEMPTION OF DEBENTURES

Accountancy

answered on 20-May-24 13:57

WHEN ISSUING DEBENTURES AT PAR AND REDEEMING AT PREMIUM THE ENTRY WILL BE DEBENTURE APPLICATION A/C DR 1000 LOSS ON DEBENTURE AC DR 100 TO DEBENTURE A/C 1000 TO PROVISION FOR 100 PREMIUM ON REDEMPTION OF DEBENTURE A/C FROM WHERE DID THE ADDITIONAL AMOUT OF 100 CAME BECUASE AT ISSUE WE ARE ASKING FOR 1000 ONLY????

latest answer

We asked 1000 But we have to pay back 1100 So extra 100.

Prathmesh Kharul

Prathmesh Kharul

US CMA All

6K+

2

536

Fixed Lease Payment at 15:10 of this video should be 1,90,000 instead of 1,95,000?

Financial Reporting

answered on 20-May-24 14:38

Sir, in this video, at 15:10, when we are working out the Present Value of the lease payments after Modification at IRR = 5.43%, aren't the Fixed lease payments ₹1,90,000 instead of ₹1,95,000. In this video, though you are changing the Present value Factor, but you have not changed the amount of the Fixed Lease Payment to 1,90,000 from 1,95,000. Shouldn't it be ₹1,90,000? The answer will not change since the % of PV of Lease payments to the Fair Value of the Asset will only come down as a result of the Calculation with 1,90,000 in place of 1,95,000.

latest answer

Issue due to copy-paste. Thanks for highlighting. Will update.

Antara MuraliKrishnan

Antara MuraliKrishnan

CA Final

20K+

1

288

Financial statements

Accountancy

answered on 20-May-24 13:59

Suppose a company has different business like sugar manufacturing, aircrafts, soaps. Now, how can company prepare financial statements whether separate financial statements for each business or one financial statement for all businesses.

latest answer

https://www.itcportal.com/investor/pdf/ITC-Financial-Result-Q3-FY2024-sfs.pdf Business specific disclosures are given as per segment reporting requirement. Sample Q3 financial for ITC is attached.

sitaram kollepara

sitaram kollepara

CA Inter

2K+

2

157

Consolidated profit and loss account

Accountancy

answered on 19-May-24 19:08

In solution of these question, why is "production expenses" shown under "cost of raw materials consumed"?

latest answer

Thank you

Safa Saleem

Safa Saleem

CA Inter

4K+

2

351

same video repeating

Accountancy

answered on 20-May-24 14:33

same video repeating in Framework for choosing Accounting Policies and Funtamental accounting suuptions

latest answer

Both are different videos. Please listen to the full video.

Sandesh

Sandesh

CA Inter

0

1

321

Revised portfolio Beta

AFM

answered on 20-May-24 11:54

Hi Sir, in class you said we can do in normal way i.e. (revised portfolio value*beta)/ revised portfolio or using changes % i.e. change in portfolio /change in index to find out the revised portfolio beta. but when i did try to compute portfolio beta in normal way i got answer of 2.2943 but where as your answer is 2.2923. i am attaching my calculation for your reference. please correct me sir

latest answer

You are right. The second method will not give the same answer because revised portfolio beta is being computed on reduced values you will get a diff portfolio beta. Will be correcting the video. Thanks for highlighting 2.2923 is the correct answer

B. Dinesh

B. Dinesh

CA Final

3K+

3

231

Exams

Others

answered on 20-May-24 15:15

Hello sir, can a student who appeared in the may 24 inter examinations shall appear in the sep 24 examination sir?...if yes, what is the last date for the examination fees sir?..

latest answer

For CA Inter the last date is 20th july 2024 For CA Final 10th Aug 2024 with out late fee With late fee CA inter - 23rd July 2024 CA Final - 13th Aug 2024

shanthini hariharan

shanthini hariharan

CA Inter

10K+

3

313