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what is measurement of the asset or the liability at fair value?

Corporate & Other Laws

asked on 29-Jan-24 08:50

the (iv) point of section 2(43) is not clear please explain.

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No answers yet!!

Adithya Josh

Adithya Josh

ACCA Knowledge

370

0

209

BOOK PAGE NO 2.48 SUPPLY SCHEDULE 2 POINT NO : 4

Indirect Taxation

answered on 30-Jan-24 13:33

Want more clarification in this topic sir, I can't relate them

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This point is basically talking about the cases where it is regarded as supply of goods or supply of services for the purpose of taxability.

MONIKAA RAMESHKUMAR

MONIKAA RAMESHKUMAR

CA Inter

710

1

387

Professional Ethics

Auditing

answered on 29-Jan-24 06:33

Are there any Material Amendments in this chapter ?

latest answer

No

M Naresh

M Naresh

CA Final

3K+

1

429

Redeem or Convert - Decision

AFM

answered on 29-Jan-24 10:41

Sir, in case of bonds convertible AT MATURITY, can we simply say that the conversion is to be exercised only when the conversion value (at maturity) of the bond is higher than (or, at least equal to,) the redemption value of the bond, as because Po of a bond that is about to mature soon will be equal to its redemption value? Accordingly, Conversion value (at maturity) of the bond = ₹ 1,017.99 Redemption value of the bond = ₹ 1,050.00 Therefore, conversion is NOT recommended. [In other words, a rational investor shall not forgo the 'assured' redemption value of ₹ 1,050.00 for a comparatively lower conversion value of ₹ 1, 017.99.] Is this a valid reasoning and can it be used in examinations? Thanks in advance.

latest answer

Thanks sir.

Denz Philip

Denz Philip

CA Final

10K+

4

281

Key Audit Matter Paragraph

Auditing

answered on 30-Jan-24 00:08

Mam ,For Listed Entity KAM is mandatory we know that when auditor give Disclaimer of opinion there will be no KAM para in audit report then what about in listed entity 1)should we keep KAM para heading and inside mention nothing 2)or we should not give raise KAM para Summary of my doubt: Will disclaimer of opinion become exception for listed entity compulsory rule

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KAM para will not be included in the audit report which has disclaimer of opinion. Applies to all companies.

Surya Prakash

Surya Prakash

CA Final

19K+

1

482

Auditing Notes

Auditing

asked on 28-Jan-24 20:34

Mam Can I get all the notes as a single pdf file as it would be convenient and cost effective for printing the notes

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No answers yet!!

Sai Sriram

Sai Sriram

CA Final

22K+

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242

Books

AFM

answered on 29-Jan-24 05:56

I have brought the classes during July-2023 for May-2024 Exams and i got a book at that time. I didn't get the P-590 and T-380 book at that time, will you send these books?

latest answer

We sent u book that was available at that time. You will have to buy P590 and T380 as these have been printed only in dec /jan U can use pdf versions too. MRP we are charging covers only printing and courier cost of the book

Mohanbabu N

Mohanbabu N

CA Final

3K+

1

239

Illustration-3

Financial Reporting

answered on 29-Jan-24 13:52

Sir, why we taken Values of Intangible assets and PPE same as before (After Reclass Column) 1)this is because as on 31/3/02 no values given for them so we considered same or 2)as once they held for sale under IND-105 there values can't be changes and as remaining measurement are out of scope they changed isn't it ? Which one is correct sir 1 or 2

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To analyse, second column consists of last year figures. First column figures are restated with changes to their book values or fair values. The ppe andintangiblez is not showing reclassified amounts because they are measured at Fvlcd. This third column measured it at CV less impairment= new carry amounts. Which is low? Third column is low and since held for sale is measured at lower of carrying amount or Fvlcd, third column values are presented in the face of financial statement.

Surya Prakash

Surya Prakash

CA Final

19K+

6

338

Can ITC be claimed by supplier in case of RCM

Indirect Taxation

answered on 29-Jan-24 06:35

Hi sir, Hope you're well. Thanks for the classes. As per our ICAI text, GTA can either choose either: i) 12% under Forward Charge (able to claim ITC on inputs of such supplies) ii) 5% under Forward Charge (unable to claim ITC on inputs of such supplies) iii) 5% under Reverse Charge (unable to claim ITC on inputs of such supplies) Am I right in understanding the concept in this way, please? Thanks. Looking forward to enjoying and enriching my knowledge with your classes!

latest answer

Yes, GTA has 3 options to choose one among them as you stated.

Devaprasad Jothimani

Devaprasad Jothimani

CA Inter

0

3

399

Capital Budgeting Illustration 5

AFM

answered on 28-Jan-24 17:45

While converting real revenue/cost into nominal we are using inflation (1+i) .For second year and subsequent years why we are multiplying previous year inflation with current year inflation sir?

latest answer

if some thing is 100 today, if inflation is 5% price increases by 5%. so new price is 105. if price incrases by 10% then new price is 105 * ( 1+10%) here both inflation numbers are considered

Abirami Deivanai

Abirami Deivanai

CA Final

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1

230