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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.

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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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🔹CA Final IDT MTP Series II - Nov 2024 : 📍Question Paper 🕹Download All MTPs at Once Place https://tinyurl.com/CA-Final-MTP-2-Nov-2024 ◈◉◎┄┅═❂❣️❂═┅┄◎​◉◈   ┍━━━━═░★░═━━━┑     ✪ ➻ t.me/canotes_final               ℑoin us 🔜     ✪ ➻ t.me/cafinal_p8   ┕━━━━═░◈░═━━━┙

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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
❇️ CA Final All Subjects Compiler + Question Bank : ✍For Nov 24 Attempt & Onwards as per New Syllabus : 💁‍♂By Dr. CA Ravi Agarwal Key🗝️ Features: 🕹 Complete Coverage of ICAI Study material - May 2024 🕹Chapterwise & Attempt wise bifurcation 🕹Includes all Past Attempts Papers, MTPs, RTPs 🕹One Stop Solution to all ICAI Q&A 📍Paper 1 FR https://t.me/canotes_final/51249 📍Paper 2 AFM https://t.me/canotes_final/51250 📍Paper 3 Audit https://t.me/canotes_final/51251 📍Paper 4 DT https://t.me/canotes_final/51252 📍Paper 5 IDT https://t.me/canotes_final/51253 📍Paper 6 IBS Not available ࿇ ══━━━━✥◈✥━━━━══ ࿇ ❂➸ ℑoin CA Final Notes ➠     ✪ ➻ t.me/canotes_final               ❂➸ ℑoin Paper wise channel ➠     ✪ ➻ t.me/cafinal_p1     ✪ ➻ t.me/cafinal_p2     ✪ ➻ t.me/cafinal_p3     ✪ ➻ t.me/cafinal_p7     ✪ ➻ t.me/cafinal_p8     ✪ ➻ t.me/cafinal_p6 ࿇ ══━━━━✥◈✥━━━━══ ࿇

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❇️ CA Final All Subjects Compiler + Question Bank : ✍For Nov 24 Attempt & Onwards as per New Syllabus : 💁‍♂By Dr. CA Ravi Agarwal Key🗝️ Features: 🕹 Complete Coverage of ICAI Study material - May 2024 🕹Chapterwise & Attempt wise bifurcation 🕹Includes all Past Attempts Papers, MTPs, RTPs 🕹One Stop Solution to all ICAI Q&A 📍Paper 1 FR https://t.me/canotes_final/51249 📍Paper 2 AFM https://t.me/canotes_final/51250 📍Paper 3 Audit https://t.me/canotes_final/51251 📍Paper 4 DT https://t.me/canotes_final/51252 📍Paper 5 IDT https://t.me/canotes_final/51253 📍Paper 6 IBS Not available ࿇ ══━━━━✥◈✥━━━━══ ࿇ ❂➸ ℑoin CA Final Notes ➠     ✪ ➻ t.me/canotes_final               ❂➸ ℑoin Paper wise channel ➠     ✪ ➻ t.me/cafinal_p1     ✪ ➻ t.me/cafinal_p2     ✪ ➻ t.me/cafinal_p3     ✪ ➻ t.me/cafinal_p7     ✪ ➻ t.me/cafinal_p8     ✪ ➻ t.me/cafinal_p6 ࿇ ══━━━━✥◈✥━━━━══ ࿇

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❇️ CA Final Audit & PE Compiler + Question Bank : ✍For May & Nov 24 Attempt as per New Syllabus : 💁‍♂By Dr. CA Ravi Agarwal Key🗝️ Features: 🕹 Complete Coverage of ICAI Study material - May 2024 🕹Chapterwise & Attempt wise bifurcation 🕹Includes all Past Attempts Papers, MTPs, RTPs 🕹One Stop Solution to all ICAI Q&A ࿇ ══━━━━✥◈✥━━━━══ ࿇ ❂➸ ℑoin CA Final Notes ➠     ✪ ➻ t.me/canotes_final               ❂➸ ℑoin Audit Paper 3 Notes ➠     ✪ ➻ t.me/cafinal_p3 ࿇ ══━━━━✥◈✥━━━━══ ࿇

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❇️ CA Final FR Compiler + Question Bank : ✍For May & Nov 24 Attempt as per New Syllabus : 💁‍♂By Dr. CA Ravi Agarwal Key🗝️ Features: 🕹 Complete Coverage of ICAI Study material - May 2024 🕹Chapterwise & Attempt wise bifurcation 🕹Includes all Past Attempts Papers, MTPs, RTPs 🕹One Stop Solution to all ICAI Q&A ࿇ ══━━━━✥◈✥━━━━══ ࿇ ❂➸ ℑoin CA Final Notes ➠     ✪ ➻ t.me/canotes_final               ❂➸ ℑoin FR Paper 1 Notes ➠     ✪ ➻ t.me/cafinal_p1 ࿇ ══━━━━✥◈✥━━━━══ ࿇

❇️ CA Final Audit 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 Audit Paper 3 Notes ➠     ✪ ➻ t.me/cafinal_p3 ࿇ ══━━━━✥◈✥━━━━══ ࿇