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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تُعد قناة CA Final Notes (@canotes_final) في القطاع اللغوي الإنكليزية لاعباً نشطاً. يضم المجتمع حالياً 50 618 مشتركاً، محتلاً المرتبة 3 518 في فئة التعليم والمرتبة 6 905 في منطقة الهند.
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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 P4 DT/International Taxation : CA Final Notes
🔹CA Final DT 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 P4 DT/International Taxation : CA Final Notes
🔹CA Final DT 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 P4 DT/International Taxation : CA Final Notes
🔹CA Final DT 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 CA Notes & Updates : Commerce Updates
⚠️ CA Final - Important Dates Nov'24 Verification, Certified Copy/ Inspection
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Repost from CA Final Notes
❇️ CA Final Financial Reporting (FR) November 2024 Exam Question Paper:
Will Keep Updating Nov 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-Nov-2024
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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)
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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
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Repost from CA Final Notes
❇️ CA Final AFM November 2024 Exam Question Paper:
Will Keep Updating Nov 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-Nov-2024
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Repost from P2 AFM/SFM : CA Final Notes
🔹CA Final AFM MTP Series II - Nov 2024 :
📍Suggested Answers
🕹Download All MTPs at Once Place
https://tinyurl.com/CA-Final-MTP-2-Nov-2024
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Repost from P2 AFM/SFM : CA Final Notes
🔹CA Final AFM 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 P2 AFM/SFM : CA Final Notes
🔹CA Final AFM 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 P2 AFM/SFM : CA Final Notes
🔹CA Final AFM 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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