CA Final FREE Lectures 🎯 | Vinod Gupta DT

📡 (CA Final Law) Important to understand Financial Year definition as per section 2(41) : ➨ If a company is incorporated by 31st December- it’s financial year ends on coming 31st March. Eg: if incorporation by 31/12/23- 1st FY ends on 31/3/24. ➨ If a company is incorporated on or after 1st January- it’s first FY ends on 31st March next year. Eg: if incorporation in Jan/Feb/March 2023- it’s first FY ends on 31/3/24. Check MCQ on this https://t.me/Mission_CA_Final_MCQs/1386 https://t.me/Mission_CA_Final_MCQs/1387 📩 Join @Mission_CA_Final_MCQs for such Tricky points & MCQs Quizzes

❔ CA Final Law - Important to Remember As per Sec 177 for Audit Committee majority should be independent directors - means minimum 51% ID required As per Sec 178 for NRC not less than one-half shall be independent directors - means minimum 50% ID required Check MCQ on this https://t.me/Mission_CA_Final_MCQs/1380

➡️ Audit Most Important Topics & Strategy to score good marks by CA Divyesh Vaghela Also Shared technique on How to score marks in question which you don't know? Must Follow this https://youtu.be/HxK-MdSqyD4 Video monetization is also off, so do watch in 1.5x. it will hardly take 5 min. 👍

FREE IMP Questions Reviews ✨

✅ 78 Marks SFM Questions were asked from Important List provided I have given very limited number of questions in list & then also exact same questions came 😍 ═════ ♢.✰.♢ ═════ ➡️ Check that Important Questions List Practical - https://t.me/Divyesh_Vaghela/803 Theory - https://t.me/Divyesh_Vaghela/802 ══════ ♢.✰.♢ ══════ 📍Derivative (TYK 11) - 8 Mark .1A 📍Portfolio Management (TYK 40) - 8 Mark .1B 📍Security Valuation (TYK 2) - 8 Mark .3A 📍Merger (TYK 17) - 10 Mark . 4A 📍Forex (Illustration 9) - 8 Mark .5A 📍Portfolio Management (TYK 13) - 8 Mark .5B 📍Corporate valuation (TYK 12) - 8 Mark .6A Theory Questions 📍Securitization (Q 4) - 4 Mark .1C 📍Financial Policy & Corporate Strategy (Q 2) - 4 Mark .3C 📍Risk Management (Q 6) - 4 Mark .4C 📍Startup Finance (Q 6) - 4 Mark .5C 📍Security analysis (Q 4) - 4 Mark .6C Note - I haven't given 300-400 imp questions. Very limited number of questions were given as highly important from each chapter. ══════ ♢.✰.♢ ══════ 𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️ ΜƗŞŞƗØŇ Ƈƛ ƑƗŇƛŁ

The day you have been eagerly waiting for is now here, where your biggest dream turns into reality. The hard work you have put in for the last so many months will now show its true colors. Kuch bhi ho jaye 100 mark ka attempt karke aana hai 💯 Focus On What You Know, Rather Than What You Don't Know.✌️💪 Baki tension nahi Lena hai. Fod Ke aane hai!! 😊 All the Best!! Trust me you will make it. Jay Shree Krishna ❤️

✅ Summary of IND AS 105 – Non-current Assets Held for Sale & Discontinued Operations 👨🏻‍🎓 By CA Divyesh Vaghela ✨ IMP Que - TYK Q. 5 and 6 Illustration 2 ═══════ ♢.✰.♢ ═══════ 1. An asset is considered to 1. be held for sale if It is available IMMEDIATELY and in PRESENT CONDITION AND sale is HIGHLY probable (Customary delays in regulators approval can be ignored) 2. The satisfaction of condition should be checked on bs date. It is a non adjusting event so subsequent compliance or non compliance will not affect the classification on bs date 3. It should be valued at Carrying value on the date of classification (After applying all Ind as) OR Fair value less cost to sell on the date of classification whichever is lower In case of difference the amount should be debited to impairment loss (under IND AS 105) 4. Depreciation will stop from the Date it is classified as held for sale 5. In case there is change in the plan to sell the asset should bee reclassified as PPE at Carrying value on the date of reclassification assuming it was never classified as held for sale(after considering depreciation and impairment under INDAS 36) OR Recoverable value on the date of reclassification whichever is lower Difference should be shown as gain or loss on reclassification 6. When finding the value we should do first impairment under INDAS 36 and then impairment under INDAS 105 But when there is reversal first reverse INDAS 105 and then IND AS36 7. This Ind AS applies for - PPE - Intangible asset - Goodwill - Investment property 8. if Asset is not in use then it cannot be stated that it is under held for sale. 🖊 FR Important Questions List for Nov 23 https://t.me/Divyesh_Vaghela/793 ════════ ♢.✰.♢ ════════ 𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️        ΜƗŞŞƗØŇ Ƈƛ ƑƗŇƛŁ

✅ CA Final || Chapterwise Marks Trend Analysis upto May 2023 | For Nov 2023 : 👨🏻‍🎓 By CA Divyesh Vaghela ═══════ ♢.✰.♢ ═══════ ⚡️ FR https://t.me/Divyesh_Vaghela/706 ⚡️ SFM https://t.me/Divyesh_Vaghela/801 ⚡️ Audit https://t.me/Divyesh_Vaghela/745 ⚡️ Law https://t.me/Divyesh_Vaghela/738 ⚡️ SCMPE https://t.me/Divyesh_Vaghela/724 ⚡️ IDT https://t.me/Divyesh_Vaghela/759 ⚡️ DT https://t.me/Divyesh_Vaghela/779 ✔️ FR Most Important Questions https://t.me/Divyesh_Vaghela/793 ✔️ SFM Most Important Questions Including theory https://t.me/Divyesh_Vaghela/803 🎓 IMP List - Students Reviews https://t.me/Divyesh_Vaghela/555?single https://t.me/Divyesh_Vaghela/55?single ═══════ ♢.✰.♢ ═══════ 📚 All Subjects Amendments for Nov 23 https://t.me/Divyesh_Vaghela/610 ⚡️ All New MCQ Booklet & Case Scenarios https://t.me/Mission_CA_Final/7073 🖊 Past Exam MCQs Paper with Solution https://t.me/Divyesh_Vaghela/243 ═══════ ♢.✰.♢ ═══════ 𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️        ΜƗŞŞƗØŇ Ƈƛ ƑƗŇƛŁ

✅ Must watch video for Every CA Student!! Don't miss it 👇: https://youtu.be/RCXIeTUyFmI

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