CA Final Notes
الذهاب إلى القناة على Telegram
♠️ 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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Repost from P3 Audit & PE : CA Final Notes
❇️ CA Final Audit & PE Book:
📍VOLUME 1/2
🙋♂By CA Amit Tated
KEY FEATURES:
Based on the Institute’s NewModule
Updated Outline of the Chapters
OFUs for Understanding Technical Concepts
Compiled Question Bank: Theoretical, RTP and MCQs
All Answers in Point Form – Easy to grasp & understand
Simple and Lucid Language
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Repost from P3 Audit & PE : CA Final Notes
❇️ CA Final Audit Brahmastra Notes for Nov'24 :
🙋♂By CA Sanidhya Saraf
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Repost from P3 Audit & PE : CA Final Notes
❇️ CA Final Audit Summary Chart Notes:
🙋♂By CA Sanidhya Saraf
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Repost from P3 Audit & PE : CA Final Notes
🔹CA Final Audit MTP Series II - Nov 2024 :
📍Suggested Answer
🕹Download All MTPs at Once Place
https://tinyurl.com/CA-Final-MTP-2-Nov-2024
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Repost from P3 Audit & PE : CA Final Notes
🔹CA Final Audit MTP Series II - Nov 2024 :
📍Question Paper
🕹Download All MTPs at Once Place
https://tinyurl.com/CA-Final-MTP-2-Nov-2024
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Repost from P3 Audit & PE : CA Final Notes
🔹CA Final Audit MTP Series I - Nov 2024 :
📍Suggested Answers
🕹Download All MTPs at Once Place
https://tinyurl.com/CA-Final-MTP-1-Nov-2024
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Repost from P3 Audit & PE : CA Final Notes
🔹CA Final Audit MTP Series I - Nov 2024 :
📍Question Paper
🕹Download All MTPs at Once Place
https://tinyurl.com/CA-Final-MTP-1-Nov-2024
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Repost from P3 Audit & PE : CA Final Notes
♻️ CA Final Audit RTP for November 2024 Exams :
👨💻By ICAI
📥 All RTPs at one place :
https://tinyurl.com/CA-Final-RTPs-Nov2024
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Repost from P3 Audit & PE : CA Final Notes
♻️ CA Final Audit Suggested Answer for May 2024 Exams :
👨💻By ICAI
📥 All Suggested Answer at one place :
https://tinyurl.com/CA-Final-Suggested-Ans-May24
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Repost from P3 Audit & PE : CA Final Notes
❇️ 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
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❂➸ ℑoin CA Final Notes ➠
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❂➸ ℑoin Audit Paper 3 Notes ➠
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Repost from P3 Audit & PE : CA Final Notes
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Repost from CA Exam Tips & Motivational Dose
📍 For Daily dose of Motivation & More Amazing Exam Tips Join t.me/ICAIexamtips On Telegram.
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♻️ CA Final IBS RTP for November 2024 Exams :
👨💻By ICAI
📥 All RTPs at one place :
https://tinyurl.com/CA-Final-RTPs-Nov2024
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Repost from P1 FR : CA Final Notes
❇️ CA Final FR Chart Book :
💁♂By CA Jai Chawla
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Repost from P1 FR : CA Final Notes
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
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Repost from P1 FR : CA Final Notes
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
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