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TIMING OPTIONS

AFM

answered on 14-May-24 11:24

in the calcn of option value, since it is akin to American call, why do we not take Cd as 0 since payoff is -130L??

latest answer

Updated Q 30 Thanks for highlighting

Priyanka Udeshi

Priyanka Udeshi

CFA L1

14K+

4

225

Amalgamation of companies

Accountancy

answered on 15-Apr-24 09:24

Explain the whole question with solution.

latest answer

What is your doubt?

Avantika Gupta

Avantika Gupta

CA Inter

2K+

1

144

Dividend in Black Scholes model

AFM

answered on 14-Apr-24 22:08

Inn the question of growth option, we have subtracted D (0.0667) from calcn of D1 as well as considered it in working of C0.....whereas in ICAI Illus 3 solved earlier where BSM model was used in part 4 of that sum dividend was directly reduced from S0 and adjusted S0 was used for the working...can you pls explain the reason/ logic behind that.

latest answer

If dividend is given as an absolute value subtract PV from So. Else use the Method I explained in Ill 24 growth option( i.e adjustment in BSM formula including spot and d1). Dividend is a reduction in the price of a forward contract or for that matter any derivative - whether it is does on absolute basis or adjustment to yield basis depends on the data given in the question - ideally & in real world it is be done as adjustment to yield and change in BSM formula for d1as well

Priyanka Udeshi

Priyanka Udeshi

CFA L1

14K+

1

371

AS 23

Accountancy

answered on 24-Apr-24 19:30

IN Cae 3, while calculating carrying amount of investment on March 31, why they have reduced goodwill and capital reserve supposed to be Rs. 8000 is not done net off ?

latest answer

Thank you so much, Sir. I was waiting to clear this doubt.

Dhivyaa Latha

Dhivyaa Latha

CA Inter

4K+

2

348

SA 805

Auditing

answered on 15-Apr-24 19:51

If the complete set of financial statements contain qualified opinion and we can give unmodified opinion on Single Financial statement and State the modification in other matters . Was my understanding correct ma'am ?

latest answer

Thank you ma'am

M Naresh

M Naresh

CA Final

3K+

2

312

Purchase consideration

Accountancy

answered on 15-Apr-24 19:26

why do we calculate the intrinsic value since nothing is given in the question so then we generally settle the selling co. with amt given in balance sheet?

latest answer

No of shares to be issued are not given.

 Preethi S

Preethi S

CA Inter

2K+

1

336

Benefit of Factoring - Opportunity Benefit of Receivables Not Considered?

Financial Management

answered on 24-Apr-24 19:54

Hi sir, hope you're well For credit period and discount policy, we see the opportunity benefit of the debtors being realized quicker, as a benefit. Why don't we take this benefit into account for factoring? Since a substantial part of debtors are essentially being realized at once, which is basically a lowering of 'credit period'. Thanks

latest answer

Both benefit and cost are considered for factoring. They are not at all ignored. Please watch the video where the concept of factoring has been explained while solving the problem.

Devaprasad Jothimani

Devaprasad Jothimani

CA Inter

0

1

294

Ind AS 37 Contingent Liability

Financial Reporting

answered on 15-Apr-24 19:28

Page 9. 100 module 3 old syllabus book financial reporting Ind AS 37 Illustration 4 X Ltd has entered into an agreement with its selling agent Y, in accordance with which X Ltd has to pay a base percentage of commission on export sales and additional commission is to be paid if the export incentives are received. Here for the routine commission instead of passing provision entry can I create a liability account as routine commission is paid after understanding the quantity of sales. Data is known here. My understanding is provision is different and liability is different. That is the reason I am asking this

latest answer

Provision is anyways a liability. We use provisions as there could be returns etc.

swaminathan sundaram

swaminathan sundaram

CA Final

110

1

251

Why ST loan 300 not taken into account for WC computation

AFM

answered on 14-Apr-24 20:55

WC=CA-CL, here short term loan not taken into account please clarify sir

latest answer

ST Loans + Prov is arrived at as 540 as Sales to ( ST Loans + payables + Prov ) ratio is given as 4:3 for yr 2 If we consider ST loans as part of WC and arrive at NWC for Yr 1 and use the ratio of NWC to sales of yr. 1 to arrive at NWC of year 2, we are getting ( ST Loans + payables + Prov ) as 360 [( 50% of 720= 360), 720 = 600 * (1+20%) and 360 = 300 * (1.2) or 720 * 50% , 50% = 300 NWC / Sales 600)] this is contradicting with first working of 540. However once we remove ST loans as % part of WC and compute the ratios, all numbers are fitting well with 540. This is a very poorly drafted question by ICAI with multiple issues. These kind of questions may not appear in exams. But if they do appear, please choose numbers & ratios that have overall sync and flow logically

kabilan sam

kabilan sam

CA Inter

3K+

1

296

Missing of some content of the lectures

AFM

answered on 15-Apr-24 10:43

Hello Sir, In this lecture i noticed that some part of the lecture is missing, the calculation of SD @ 90% of data was not shown and directly appeared in the video @3:56 mins. Also we have not taught to read the Z table used this lecture.

latest answer

sure . no worries

Sejal Gupta

Sejal Gupta

CA Final

0

3

212