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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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بحسب آخر البيانات بتاريخ 28 يونيو, 2026، تحافظ القناة على نشاط مستقر. خلال آخر 30 يوماً تغيّر عدد الأعضاء بمقدار -75، وفي آخر 24 ساعة بمقدار 5، مع بقاء الوصول العام مرتفعاً.

  • حالة التحقق: غير موثّقة
  • معدل التفاعل (ER): يبلغ متوسط تفاعل الجمهور 3.36‎%. وخلال أول 24 ساعة من النشر يحصد المحتوى عادةً 1.67‎% من ردود الفعل نسبةً إلى إجمالي المشتركين.
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  • التفاعلات والاستجابة: يتفاعل الجمهور بانتظام؛ متوسط التفاعلات لكل منشور يبلغ 3.
  • الاهتمامات الموضوعية: يركز المحتوى على مواضيع رئيسية مثل ℑoin, t.me/canotes_final, audit, mtps, t.me/canotes_ipcc.

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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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Repost from CA Final Notes
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Repost from CA Final Notes
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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   ┕━━━━═░◈░═━━━┙

Repost from CA Final Notes
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