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Illustration 53 - Requirement of Financing component?

Financial Reporting

answered on 06-Nov-25 11:07

In the Illustration 53, as the payments are received on monthly basis but the license is used for 2 years i.e., more than one FY. Is there any requirement to identify the significant financing component in the transaction?? [Video Time Stamp: 06:30]

latest answer

if the timing of payments provides either the customer or the entity with a significant benefit of financing - basically if it has significant financing component, then we should compute PV. In most cases the subscriptions would be cancellable on a month to month basis. Hence discounting is not done.

Immanuel Babu

Immanuel Babu

CA Final

5

1

77

Exemption

Exams

answered on 06-Nov-25 11:35

I got 70 marks in costing....now should I get 40 each in the remaining 2 subjects or should I get 40 each in the remaining subjects and also get aggregate of 100(50%) in the remaining 2 subjects

latest answer

Thank you sir

Shaviri Reddy

Shaviri Reddy

CA Inter

1K+

3

111

Disclosure

Accountancy

answered on 06-Nov-25 11:16

There is a doubt if we don't show the income or expenditure below 1 lakh or 1% of the revenue whichever is higher. Then doesn't that affect our profit & loss a/c if we don't show the immaterial things then should we not consider the immaterial things as expenses or income.

latest answer

We will show all income and expenses. They will be clubbed as other expenses and separate disclosure is not required.

Snehashis Mohanty

Snehashis Mohanty

CA Inter

35

1

110

MAT

Direct Taxation

answered on 04-Nov-25 18:01

Will mat be applicable on company having losess if yes then why?

latest answer

Please refer Section 115JB.

Snehashis Mohanty

Snehashis Mohanty

CA Inter

35

1

92

RCM

Indirect Taxation

answered on 04-Nov-25 18:14

Can anyone define RCM and why it is applicable with a Simple example

latest answer

In some case the responsibility for payment of tax in cast on the recipient. In case of insurance agent providing service to insurance company it is difficult to catch every agent, so they have shifted the responsibility on the insurance company.

Snehashis Mohanty

Snehashis Mohanty

CA Inter

35

1

72

Exemption

Exams

answered on 03-Nov-25 19:39

Hello I got exemption in ca inter cost in sept 25 and if i write both group in jan 26 and clear grp 2 but got exemption in grp 1 any one paper say advanced accounts so for may 26 will cost and advanced accounts both will be considered as exemption. Thank you

latest answer

Thank you sir

Vani Suresh

Vani Suresh

CA Inter

20

2

95

Sec 184 who can be an agent

Corporate & Other Laws

answered on 03-Nov-25 21:51

If I enter into contract of agency with a person who is unsound mind The person drinks liquor full day but he becomes sound mind after 7pm of same day Contract of agency is done before 7pm is valid or not? [Video Time Stamp: 04:24]

latest answer

The contract of agency is void, because it was made with a person of unsound mind at that time

Gurukanta Singh

Gurukanta Singh

CA Foundation

19K+

1

83

RTI Certified answer copy

Exams

answered on 03-Nov-25 22:34

I'm unable to submit request for answer copies through RTI for the attached error. Is anyone facing the same issue? Kindly assist on how to resolve this error.

latest answer

same happened to me too but keep on trying and then it works .

Shankari C

Shankari C

CA Inter

3K+

1

105

Exemption

Exams

answered on 03-Nov-25 17:20

My friend has an exemption in AFM valid till the sept 2025 exams .Now in the sept 2025 results she got FR 67,AFM 68E(old marks) and audit 29.The result is UNSUCCESFUL.Now AFM exemption will be gone as the result is unsuccessful but can she claim fresh exemption in FR as she got 67 in it ?Now in Jan attempt should she write all the three papers or only two(AFM and Audit)? Please clarify my doubt sir.

latest answer

Thank you very much for the clarification sir.

Eswar K

Eswar K

CA Final

125

4

122

Maximum marginal rate

Direct Taxation

answered on 04-Nov-25 18:10

Sir how 37%of surcharge Will be 11.1? [Video Time Stamp: 00:00]

latest answer

Can you elaborate your query ?

veerendra basava

veerendra basava

CA Inter

880

1

83