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Financial Reporting

answered on 15-Feb-24 14:57

where can i find Financial Reporting material

latest answer

Free resources

venkateswararao sowbhagyapu

venkateswararao sowbhagyapu

CA Final

1K+

1

263

Domestic company tax rates

Direct Taxation

answered on 15-Feb-24 20:21

Whether for june 2024 exam assessment year is 2024-25? Then in domestic company tax rate is 25% if turnover in 2021-22 less than 400 crores or this is for previous year??

latest answer

Ok thanks for clarification.

Devisree

Devisree

CMA Final

0

6

402

Negative Confirmations

Auditing

answered on 16-Feb-24 10:51

Here it is told that in same category items (monotonous items) only few replies are required hence negative confirmation request is sufficient. But what if no replies are received for any requests as reply will only be received when there is an exception. Also we don't know whether the non reply is due to acceptance or non receipt of the request. So without any replies how can we conclude? (as it is said with few replies we can conclude)

latest answer

Thank you mam. One more doubt regarding the same topic is that, Out of the 4 points that need to be satisfied for choosing a negative confirmation request the first two points, that is, 1) Low ROMM and 2) Very low possibility of an exception, Actually these two points are same right? because when ROMM is low obviously Possibility of exception will be low right?

Arjun Reghunath

Arjun Reghunath

CA Final

0

2

244

Offline Lecture

Others

answered on 15-Feb-24 10:06

Sir im using IOS device and i don't find download option to view in offline, can be downloaded only on android device?

latest answer

Yes

036 137

036 137

CA Inter

4K+

1

289

Ind AS 103- Contingent Consideration

Financial Reporting

answered on 17-Feb-24 15:16

Contingent consideration on the date of acquisition is mentioned as Not probable to pay. Then why are we considering FV of Contingent consideration??

latest answer

For e.g there is a piece of land which you want to buy. Market value is 1,00,000. There is a court case going on and probability of losing is only 20%. Will you pay 1,00,000 or less than that?

Nilofer Zainab

Nilofer Zainab

CA Final

0

3

312

Applicability of Ind AS

Financial Reporting

answered on 15-Feb-24 09:03

Sir, Is it possible to holding company or parent company not to meet the networth criteria and subsidiary liable to follow IND AS by networth

latest answer

Possible

Ramamoorthy Kaliyaperumal

Ramamoorthy Kaliyaperumal

CA Inter

3K+

1

147

50% aggregate

Others

answered on 15-Feb-24 11:07

Does 50% aggregate criteria need to be fulfilled under 2D ?

latest answer

Ok sir

Sugam SM

Sugam SM

CA Final

9K+

3

310

Ratio analysis

Financial Management

answered on 16-Feb-24 11:01

What is the difference between debt service coverage ratio and fixed charge coverage ratio (mentioned in book).

latest answer

Debt Service Ratio is concerned with addressing the Interest component where as Fixed Charge Coverage Ratio I.e., Capital Gearing Ratio is concerned with both the fixed costs (Interest & Preference Dividend) The doubt mentioned refers to coverage ratios but the video attached is about profitability ratios. So please refer to the coverage ratios video for better understanding

ANITHA DINAKARAN

ANITHA DINAKARAN

CA Inter

5K+

2

220

Trade mark

Financial Reporting

answered on 15-Feb-24 07:38

Is trade mark recognized as intangible asset please explain

latest answer

Yes.

abin c s

abin c s

CA Final

2K+

1

268

SBP with cash alternative

Financial Reporting

answered on 22-Feb-24 20:36

Why when employee chooses equity alternative at end entity use FV on settlement date(147) and not grand date FV i.e, 115... Normally we take grant date FV to compute liability for employees?

latest answer

The employee has surrendered the cash option. That amount is no longer payable by the company now. This liability is transferred to equity and it is assumed that the total value of liability + equity portion recognised earlier is the total worth of equity issued.

binu mathew

binu mathew

CA Final

0

1

160