(CA Inter)Jan 27/Sep26

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🧑‍🎓 As 17 Reportable segment Step 1 :- 10% test ( Materiality test) Step 2 :- 75% test ( Overall test) Ensure that the total EXTERNAL REVENUE attributable to Reportable segment constitute atleast 75% of total Enterprises revenue Give 👍

👍 Fundamental Assumption 🧑‍🎓 Accrual 🧑‍🎓Going concern 🧑‍🎓 Consistency

🧑‍🎓 Qualitative characteristics of financial statements 🧑‍🎓 Understandability 🧑‍🎓 Relevance 🧑‍🎓 Reliability 🧑‍🎓 Comparability Memory technique:- UC RR

🧑‍🎓 Chapter 2 framework Capital maintenance topic is very very important to... Hardly 20 min topic ✅

Q 51 to 60 Must go through

Last 10 Questions written Practice is very very important ✅ Last 10 questions will help you in score 25-30 marks easily !!

🤩 MCQ zone Interim period as per As 25 means any period shorter than a full financial year

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CA INTERMEDIATE "DEAR STUDENTS, With all accounting standards are crucial, there are some that are form the cornerstone of financial reporting. It's essential to pay extra attention to ACCOUNTING STANDARDS 2,3,4,5,9,10,11,12,13,16,20,22,26,29 Mastering these standards will provide with a solid foundation in accounting principles and practices" IMPORTANT LIST GIVEN BY By CA DR. MANOJ KUMAR GUPTA [ ICAI BOS RESEARCH COMMITTEE ] MUST DO THEM ONCE (The Most Preferred Group for CA Inter Studies)

✅ MCQ zone For reduction of share capital, the permission has to be Sought from court Give 👍

Practical questions 9 Win limited Page 14.50 Reconstruction Must must do ✅

You have hardly 15-20 hour pre exam study time !! Target 80+ Utilise this time effectively Golden time !!

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