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Rounding off

Financial Reporting

answered on 31-Jan-24 09:55

If companies follow AS And not IND AS then amounts needed to be rounded off in terms of 100's or lakhs sir?

latest answer

refer attachment

M Naresh

M Naresh

CA Final

3K+

1

309

Setoff of revaluation gain or loss

Financial Reporting

answered on 31-Jan-24 09:51

Sir , so we set off the amount of current year with only last year or all the prior periods. Eg: I had revaluation gain from last 5 years of Rs 50000 total and this time I have revaluation loss of 15000 , will this 15000 will be setoff from revaluation surplus ?

latest answer

Revaluation surplus is a balance sheet item and is accumulated year on year. You can write off the loss against the total balance of gain. It is done on an asset-to-asset basis.

Hrishikesh Pradhan

Hrishikesh Pradhan

CA Final

18K+

5

348

Sec 129 Change of Income tax Authority

Direct Taxation

answered on 02-Feb-24 18:57

Is it mandatory for succeeded AO to accept the request made by the asessee to reopen or reheard the proceedings against him before continuance of the proceedings?

latest answer

Not mandatory. It is only in case where opportunity of being heard was not given by predecessor AO

Chandu vadla

Chandu vadla

CA Final

11K+

1

320

Financial statement Analysis

CFA

answered on 31-Jan-24 03:07

Module 30.1 Example: Revenue recognition 1.performance Obligations

latest answer

total revenue from a project is say 10 Mio, the project is spread over 2-3 years. So cumulative revenue over 2-3 years is 10 mio So based on construction, i.e % of completion total project revenues and costs are recognized. Say project is 50% complete in yr 1 then 50% cost and revenue are recognized. In year 2 if completion rate is 75% then cumulative revenue and cost for year 2 is 75% If one has to get revenue for the year 2 then one has to subtract cumulative revenue for 2 years minus revenue recognized in year 1

Swetha Saravanan

Swetha Saravanan

CFA L1

0

5

467

Regarding supply chapter

Indirect Taxation

answered on 02-Feb-24 19:07

Can any one answer , supply of goods to branch with the same GSTIN for consideration is supply or not?

latest answer

Different GSTIN are considered as distinct even though PAN is same

Nikhil Tiwari

Nikhil Tiwari

CA Final

16K+

5

361

Individual module subscription

Others

answered on 31-Jan-24 10:03

How long this individual module subscription will be available to us?

latest answer

Sale ends today

Revathy N

Revathy N

CA Final

9K+

2

273

What is Revaluation is not done by Register Valuer?

Auditing

answered on 30-Jan-24 17:18

What if register Valuer not done revaluation then we must give adverse opinion? Or no need to report in CARO

latest answer

Needs to be reported. in Para 4 , need to mention Revaluation is not done by registered valuer.

Surya Prakash

Surya Prakash

CA Final

19K+

2

335

General doubt

Others

answered on 30-Jan-24 13:19

Sir in individual module it is showing bcr and bck but both are not in ca foundation new syllabus

latest answer

OK sir 👍

sai t

sai t

CA Foundation

2K+

2

380

Security Valuation

AFM

answered on 30-Jan-24 22:07

Can the computation of the value be based on the earnings model? Ke is same 13.2 as computed but the values of the share when opted for different models would give us different results..so in a case when the question is silent which one of the method should be followed?

latest answer

Okay sir thank you so much

Vindhya Y.V

Vindhya Y.V

CA Final

17K+

3

397

IGNOU admission

Others

answered on 31-Jan-24 09:35

Anyone know why IGNOU not offering bcomaf and what to do now

latest answer

Yes. You can refer to the official website

Seetha Ram

Seetha Ram

CA Final

13K+

12

1K+