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CA Final Notes

CA Final Notes

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♠️ All Notes & Lectures Available for CA Final Students Nov'26 onwards 📥 t.me/canotes_final #⃣ Subjectwise notes : t.me/canotes_final/11443 ♠️ Read Disclaimer https://goo.gl/uakoSu https://goo.gl/VMynmt 💁⇉ Contact ➛ @canoteshelpbot

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♠️ All Notes & Lectures Available for CA Final Students Nov'26 onwards 📥 t.me/canotes_final #⃣ Subjectwise notes : t.me/canotes_final/11443 ♠️ Read Disclaimer https://goo.gl/uakoSu https://goo.gl/VMynmt 💁⇉ Contact ➛ @canoteshe...

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🚨 Attention CA & CMA Final Students! 🚨 Get ready for an incredible learning experience with Aaditya Jain Classes as we intr
🚨 Attention CA & CMA Final Students! 🚨 Get ready for an incredible learning experience with Aaditya Jain Classes as we introduce 3 Exclusive Batches for AFM & SFM that cater to every type of student! 🎯 Why Choose Aaditya Jain Classes? ✨ Over 20 Years of Proven Success ✨ 100+ Students Scoring 90+ Marks in SFM ✨ 450+ Rank Holders Across India ✨ Empowering Over 200,000 Ambitious Students ✨ 50,000+ Students Scoring Exemptions ✨ Our Students Earning ₹50,000+ Stipends in Prestigious Investment Banking Firms 📺 Check Out Real Testimonials from Our Successful Students: https://bit.ly/35y3Xrp 📹 Know More About Our Batches Mail Us at: pendriveclassbyajc@gmail.com 🚀 For Class Details: 📧 Email: pendriveclassbyajc@gmail.com 📞 Call/WhatsApp: +91 9911442626 Take the first step towards a brighter future! 💼

CA Final - FR Financial Instruments (IndAS109) SureShot Notes covering full FI Chapter in just 20 pages. Has all content relevant for exams In self study simple language 💁‍♂By CA Sarthak Jain ◈◉◎┄┅═❂❣❂═┅┄◎​◉◈   ┍━━━━═░★░═━━━┑     ✪ ➻ t.me/canotes_final               ℑoin us 🔜     ✪ ➻ t.me/cafinal_p1   ┕━━━━═░◈░═━━━┙

FR Important Points - 1. Ind AS 116 - Whether Lease Payments are to be considered at Year Beginning or Year End? Lease payments are considered at year end except in following 2 cases where it is considered at year beginning: (i) Specifically mentioned in question. (ii) Hint given in question regarding the same like --> Lease incentive payable at beginning --> Payment is due at beginning date (eg. 1st January in case of calender year) 2. Mainly Ind AS 116 & 109 - Where to use Revised Discounting Rate & Original Discounting Rate? In whole FR, Revised Discounting Rate is used except in following 4 cases where Original Discounting Rate is used: (i) Ind AS 109: Modification of FA [Step 2] (ii) Ind AS 109: Modification of FL [Step 1] (iii) Ind AS 116: Case B Modification [Step 5 - Gain/loss due to decrease in lease term] (iv) Ind AS 116: Insignificant Remeasurement 3. Mainly Ind AS 116 & 109 - Format for calculation of PV when there are same cash flows in each period It can be done either 1. Using PVAF or 2. Making full table & taking separate PV factors Both formats are allowed (minor round off difference can arise, which is allowed in exams) 4. Ind AS 109 - Whether Convertible Instrument is Compulsory Convertible or Convertible at Option of Holder/Issuer? It is assumed as convertible at option of holder unless specifically mentioned in question 💁‍♂By CA Ajay Agarwal ◈◉◎┄┅═❂❣❂═┅┄◎​◉◈   ┍━━━━═░★░═━━━┑     ✪ ➻ t.me/canotes_final               ℑoin us 🔜     ✪ ➻ t.me/cafinal_p1   ┕━━━━═░◈░═━━━┙

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How's your preparation going on??

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The results of the Chartered Accountants Intermediate and Foundation Examinations held in September 2024 are likely to be dec
The results of the Chartered Accountants Intermediate and Foundation Examinations held in September 2024 are likely to be declared on Wednesday, the 30th October 2024 and the same can be accessed by candidates on the website icai.nic.in ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━━═░◈░═━━━━┙

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Repost from CA Final Notes
❇️ CA Final Financial Reporting (FR) MCQs May 2024 Exam Question Paper: Will Keep Updating May 2024 Exams All Subject Question Papers in @canotes_final Telegram Channel as per Exam Schedules. Share with ur friends ❤️ All Question Papers at one Place 👇 https://tinyurl.com/CA-Final-QP-May-2024 ࿇ ══━━━━✥◈✥━━━━══ ࿇ ❂➸ ℑoin CA Final Notes ➠ ✪ ➻ t.me/canotes_final ❂➸ ℑoin FR Paper 1 Notes ➠ ✪ ➻ t.me/cafinal_p1 ࿇ ══━━━━✥◈✥━━━━══ ࿇

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If you’re still on the left, remember—you can always make it right. 💪 Here’s your Quick reminder of what holds you back and
If you’re still on the left, remember—you can always make it right. 💪 Here’s your Quick reminder of what holds you back and what drives you forward. ✨ Laziness stifles your ambition, preventing you from pursuing your goals with passion and determination. Anger clouds your judgment and erodes your wisdom, making it difficult to navigate challenges effectively. Fear shackles your dreams, keeping you from taking the risks necessary for growth. Ego hinders your ability to learn and evolve, while jealousy disrupts your inner peace and focus. Doubt undermines your confidence, making it hard to believe in yourself and your abilities. Recognize these obstacles, flip the script, and let positivity and resilience guide your journey. Be limitless! 🔥 📍 For Daily dose of Motivation & More Amazing Exam Tips Join t.me/ICAIexamtips On Telegram.

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