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Illus 12 - Market related conditions not met
Financial Reporting
answered on 24-Nov-25 16:21
If the market-related vesting conditions are not met, are employees still allowed to exercise the options granted to them? If they are still allowed to exercise, then what is the purpose of including such a market condition in the first place? If they are not allowed to exercise, how should the Share-Based Payment (SBP) reserve be presented in the Balance Sheet, and how will this reserve be reversed or closed in the future? [Video Time Stamp: 12:52]
latest answer
1. Employee will not be allowed to exercise 2. The balance in SBP reserve will be classified to other equity/retained earnings.
Seema Jain
CA Final
★ 3K+
1
74
Ind AS 16
Financial Reporting
answered on 21-Nov-25 15:26
In the topic "Utilisation of Revaluation Surplus", an upward Revaluation results in increased depreciation in P & L A/c and to the extent of such excess depreciation, a transfer is made to Retained Earnings. Similarly, what happens when it is a case of downward Revaluation? How does the reduced depreciation in the P & L A/c treated?
latest answer
welcome
Bumble Bee
CA Final
★ 3K+
5
85
Weighted Beta
AFM
answered on 19-Nov-25 06:08
Hello sir, In this is problem in ICAI material, to calculate weighted Beta, Dividend Yield is calculated as a percentage of Market price. Usually dividend is paid on face value. Can we make an assumption that market prices are face value of the share?
latest answer
Dividend % in % of fv div yield is % of cmp
Shreyas Nayak
CA Final
★ 0
1
59
Crypto
CFA
answered on 19-Nov-25 06:08
How do we invest in crypto from india what are the options we have
latest answer
Not legal in India can’t comm
Dhakshana Dhakshana
CFA L2
★ 18K+
1
51
Illus -5 (Balance in Equity)
Financial Reporting
answered on 19-Nov-25 07:21
“Sir, in the given question, we have debited Employee Benefit Expense for ₹1,72,000 (₹80,000 + ₹92,000). However, at the time of settlement, we have paid only ₹1,32,000. The remaining balance is shown in equity. What does this equity balance represent, and how will it be extinguished in the future?”
latest answer
It will be shown as a separate component other equity. Later can be used for bonus
Seema Jain
CA Final
★ 3K+
1
65
Decision ill 1
Financial Management
answered on 18-Nov-25 20:27
Sir we have noted invested,liquidate, borrow we do invest when receipts more than payments and we done liquidate when receipts less than payments , Then, when we have to borrow?
latest answer
when there is no balance to liquidate
21SCO08 mahalakshmi
CA Inter
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1
62
ill 1
Financial Management
answered on 18-Nov-25 20:20
Sir why we have not taken 72 in collection from debtors computation [Video Time Stamp: 07:01]
latest answer
Yes
21SCO08 mahalakshmi
CA Inter
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2
83
Change in Group
Exams
answered on 19-Nov-25 07:27
One can change exam group in correction window?
latest answer
Thank you
Gomathi K
CA Final
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3
129
Clarification Needed on Provision Relating to Engagement Partner in Q2 Answer
Auditing
answered on 19-Nov-25 13:28
Good Evening Mam, I reviewed the answer for Question No. 2, but I am unable to understand why the first part of the provision (relating to the Engagement Partner) was included. Could you please explain the reasoning behind its inclusion
latest answer
The first part is included to show WHY the Engagement Partner is responsible. Without that, the answer has no base. SA 220 places ULTIMATE RESPONSIBILITY on the Engagement Partner. So ANY question about non-compliance, documentation issues, supervision failures, or quality problems, the answer MUST start with: As per SA 220, the Engagement Partner is responsible for the overall quality on the audit engagement…”
Neelapu Someswarao rao
CA Final
★ 0
1
77
journal entry
Accountancy
answered on 19-Nov-25 07:11
why are we crediting bank acc instead of splitting the amount like ; to Construction of WIP ac 1020000 to Borrowing cost 74189 [Video Time Stamp: 19:07]
latest answer
If borrowing cost / Interest is already recorded then we can pass the entry as you suggested
Rithu V
CA Inter
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1
78