(CA Inter)Jan 27/Sep26

✅ Fixed price contract is subject to cost Escalation clauses

✅ As per As 5 A change in account policy is possible only in 3 scenario

✅ MCQ zone As 5 Legislative changes having retrospective application is an example of ✅ Exceptional items

💥 Carve in / Carve out arises from difference between ✅ Ind As and Ifrs Give 👍

🔥 MCQ zone In case of nature of purchase The difference we get in terms of goodwill, Goodwill will be amortized over the period of 5 year 💥 👍 Give

🔥 MCQ zone ✅ ✅ As 14 does not deal with the books of vendor company ✅ As 14 only deals with the books of transferor Company 👍

Time slot 🎰 9:30 to 1:30 AM 🔥 Khatam karke Sona 🔥 Kal As marathon karenge

Go now and complete this task Boost up your confidence 💥

Study slot 🎰 today 💥 Reconstruction 💥 amalgamation You have to complete both of these chapters today 😁 Refer :- PW Nitin goel sir Marathon Part 1 Within 5 hours these both are going to finish... Weightage:- 15-20 marks

CA Inter Audit Key Words ✅ Attest           Ensure     Evaluate Express        Review      Assurance Engaged       Enquire     Assessing Disclosure   Procedure   Assertion inquisition     adverse     ascertain defalcation    deviation   disclaimer Appropriate   Assigned    Examine Compliance  Adequate Significant Obligations    Relevant    integrity Identification   embezzlement     ✅ However      ❌ But ✅ and                ❌  & ✅ Further Added, in addition to tha Share to all your Friends❤️

Shared 8 PDFs here Must do

Important group All important PDFs available here

Share this link with your friends 😄 https://t.me/CA_INTER_IMP_QUESTION If we hit 3.5k subscriber then I will share some important questions which help you in scoring 50+ easily 😄

Refer this lecture 👑 35 min and concept clear https://youtu.be/MiiFRrA_Cus?si=VlJcp7ehYR6aFTvq

Quality study > Quantity study

❌ No Ratta ✅ SMAJ KE KARLO

Advance accounting Buyback of securities 💥 Illustration No. 6 Perrotte Limited Must do ✅ 10 marks questions

🔥 MCQ zone ✅ In buyback limits ✅ Free reserve includes Security premium ( while calculation of Resources test )