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Why cant we considers dividend as D1

AFM

answered on 08-Feb-24 09:17

In given question it is mentioned that SAM has just the dividend so why we cant consider them as D1 as it related to current year

latest answer

D1 is dividend payable atleast after 6 months

Surya Prakash

Surya Prakash

CA Final

19K+

1

349

Consolidated financial statements

Financial Reporting

answered on 09-Feb-24 17:28

Sir in this question can I pass the entry Bank a/c Dr. To Retained Earnings a/c

latest answer

But has to be routes through P&L

Swathi Krishna

Swathi Krishna

CA Final

8K+

3

285

Ind AS

Financial Reporting

answered on 08-Feb-24 18:35

which ind as attracts for an entity if its business is to provide rooms on rent

latest answer

When covered by a specific standard, we follow that. Ind AS 40 covers Investment Property specifically.

Gunda Sharan

Gunda Sharan

CA Final

150

3

174

Introduction to Ind AS

Financial Reporting

answered on 08-Feb-24 05:47

Sir in books Introduction to Ind AS chapter where when how it applies is there separate vedio is there or it's self study

latest answer

Will be added. You need to learn it after Ind AS

HEMAVATHYSUBRAMANI SUBRAMANI

HEMAVATHYSUBRAMANI SUBRAMANI

CA Final

3K+

1

161

ITT

Others

answered on 08-Feb-24 05:10

Can I join ITT and OC training without completing CA inter examination?

latest answer

Yes

Gopal Garg

Gopal Garg

CFA L1

5K+

3

313

Compound Financial Instruments

Financial Reporting

answered on 08-Feb-24 12:09

In this problem, in the question it is not mentioned anywhere as to how much of cash will be paid or will it be paid in premium or par. It only says, the convertible shares can be converted any time in next 8 years. Should we always assume convertible shares are optionally convertible only unless it is mentioned as compulsorily convertible?

latest answer

Okay sir thank you

Susee Arunachalam

Susee Arunachalam

Qualified CA

26K+

2

336

Cash payment under PGBP

Direct Taxation

answered on 09-Feb-24 19:12

legal expenses include 8000 cash so it not take what if it was more than 10000 so shld we take difference and add back ? example if it was 13000 so should we add back 3000 to net profit

latest answer

If it is 13K cash paid to single person in single day then entire 13K is added back as per Section 40A(3).

varun r

varun r

CA Inter

0

1

178

illustration 32

Financial Reporting

answered on 08-Feb-24 16:16

in this illustration, 5K which is reimbursed by lessor to lessee, we r considered as lease incentives why r not conisdered in lease payment calculation, bcz reimbursement related to initial direct cost?

latest answer

Net impact will be the same.

Hariharan S

Hariharan S

CA Final

5K+

1

165

Nature Timing and Extent of Audit procedures

Auditing

answered on 12-Feb-24 21:11

Here when talking about the timing of test of controls, it is said "Checking a control at a particular time/throughout the audit period". Here the particular time/throughout audit period means is it a time between 1st april and 31 march (that is the period for which audit is being conducted? or throughout the audit period means is it regarding the period during which the actual audit is being conducted, that is after 31 march?

latest answer

Period specific is observation of inventory count conducted by management. Most likey to be carried on 31st march. Controls over purchases and sales can be check anytime during the course of audit. by picking few transactions and checking them in detail.

Arjun Reghunath

Arjun Reghunath

CA Final

0

3

426

I'll 2 advance capital budgeting

AFM

answered on 08-Feb-24 09:16

Sir is there any logic behind multiplying 1st year ka inflation in 2nd year inflation . Because inflation is nothing but increase in price . Here my inflation is reducing. And if I'm getting same revenue means ie 6lac for all 4 years then we will see how inflation affects my revenue .

latest answer

What’s your query?

HEMAVATHYSUBRAMANI SUBRAMANI

HEMAVATHYSUBRAMANI SUBRAMANI

CA Final

3K+

4

489