CA Only 🦅 | CA Community | No Ads 🚫 @CAOnly

📣 CA Exam Checklist 📋 We do not endorse advertisements on our channel. We warmly encourage you to support us by joining us on social platforms 👇👇 🔗Click here to follow us

📣 Analysis of FS ; FR ; Key Adjustments / Key Pointers - By Divyesh We do not endorse advertisements on our channel. We warmly encourage you to support us by joining us on social platforms 👇👇 🔗Click here to follow us

📣 Disc Rate Priority | by Ajay Agrawal - 1st / 2nd preference We do not endorse advertisements on our channel. We warmly encourage you to support us by joining us on social platforms 👇👇 🔗Click here to follow us

Don’t worry much , as everyone is asking for these 2 chapters! 1. Analysis of FS - is mix of all IndAS, if you’re doing other indAS that means you’re also doing this chapter. Read format of balance sheet indAS Here https://t.me/caonly/9984 2. 101 - Read Ajay Sir Concept Notes of 3 Pages , they’re enough to solve all the practical sums. We do not endorse advertisements on our channel. We warmly encourage you to support us by joining us on social platforms 👇👇 🔗Click here to follow us

📣 Learn Ind AS Balance Sheet using Trick ( Mnemonics )| CA Final 🫡 By @CAOnly We do not endorse advertisements on our channel. We warmly encourage you to support us by joining us on social platforms 👇👇 🔗Click here to follow us

💸 FR Most Confusing - after RTP Answer - Forex Gain/Loss on Foreign Loan – Ind AS 7 Simplified 😍 Crux with Example 📘 Scenario: -Foreign loan taken: $10,000 Loan recorded at ₹80 → ₹8,00,000 Repaid $5,000 at ₹82 → ₹4,10,000 Realised FX Loss = ₹10,000 -Closing $5,000 revalued at ₹85 → ₹4,25,000 Unrealised FX Loss = ₹25,000 -Also, company holds $2,000 in USD cash: Opening rate: ₹82 → ₹1,64,000 Closing rate: ₹85 → ₹1,70,000 Unrealised FX Gain on cash = ₹6,000 📊 Cash Flow Treatment (Indirect Method): -Financing Activities: Loan repayment ₹4,10,000 (includes ₹10,000 realised FX loss) -Operating Activities: Add back ₹25,000 unrealised FX loss (loan revaluation) Less ₹6,000 unrealised FX gain (cash revaluation) -Reconciliation of Cash & Cash Equivalents: Opening CCE: ₹1,64,000 Net cash flow: ₹0 (no movement in USD cash) Effect of exchange rate changes: ₹6,000 Closing CCE: ₹1,70,000 💡 Key Insight: Realised FX loss is part of cash outflow Unrealised FX loss/gain is non-cash → adjust in operating FX gain/loss on cash is shown in reconciliation, not in cash flows

IMPORTANT CORRIGENDUM BY ICAI ⚠️ ICAI Revised the Solution of MTP-1 (NBFC Question) 🙂 In calculating Tier 2 Capital: Revaluation Reserve will be Multiplied by 45% (Not 55%) 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

🦅 CA Final Exams Thrice in a year 🎓 Officially announced https://www.icai.org/post/prc-ca-final-to-be-held-thrice-a-year From which attempt, not yet mentioned in press release 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

Ind AS 109 – Financial Liabilities (FL) Treatment ➤ Financial liabilities are generally measured at Amortized Cost (ACM), except in the following cases: 🔹 Financial Guarantees at FVTPL ✔ Financial guarantee contracts can be designated at Fair Value Through Profit or Loss (FVTPL) upon initial recognition. 🔹 Own Credit Risk & FVTOCI ✔ For financial liabilities designated at FVTPL (excluding loan commitments & financial guarantees), changes in fair value due to own credit risk are recorded in Other Comprehensive Income (OCI). ✔ However, if this creates or enlarges an accounting mismatch, the entire fair value change goes to Profit or Loss (P&L) instead. 📌 ICAI's Question 12 FR RTP May 25 - FL at FVTOCI ➤ This concept is not commonly covered in teacher books. If you need a solution, refer to ICAI’s RTP Question on Ind AS 109. 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

Hey everyone! I’ve been getting tons of daily queries, so here’s a quick update 📢: 1. No more book indexes from us this time 📚 like back in Nov ’24. They’re not super helpful—too many indexes just make a mess, and you’d need an index for the index in CA Final IBS! If you’ve studied the full syllabus, you can guess the chapter name and find it in the book yourself. Skip the index hassle and save time and money ⏳. ✅ Got it! → Use index ONLY to find similar case studies. ❌ DO NOT use a subject-wise index or any other index. Previous Index Bazaar PDFs- https://t.me/caonly/10264 2. DT Case Law Summary ⚖️ - BB sir hasn’t dropped a new case law summary yet. For now, use the RTP from the current attempt + the PDF I shared from the Nov ’24 attempt. That’s your go-to! ✅ https://t.me/caonly/10567 3. 2nd Revision Planners 📅 - All subject planners are updated on the channel, not just by subject but with chapter names too. Check them out! 🌟 https://t.me/caonly/10563 4. Don’t Skip RTP 📝 - I’ve already shown how many copy-paste questions come from RTP. Some say, “Oh, it’s all in the QB,” but finding the exact question in 1,000 QB questions isn’t the same as spotting it in 15 RTP ones. Trust me, RTP is gold! 🏆 https://t.me/caonly/10189?single 5. Good Luck for May 2025 Exams!🍀 - You’ve got this! Wishing you all the best for your prep and exams! 💪 - You can contact with us here @CAOnly_bot 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

🚀 3-Day Planner for Smart Revision! (FR - 5 Days) 📅✨ 📚 Subject-wise Links: 🔹 FR - 5 Days 👉 https://t.me/caonly/10550 🔹 AFM 👉 https://t.me/caonly/10551 🔹 Audit 👉 https://t.me/caonly/10552 🔹 DT 👉 https://t.me/caonly/10553 🔹 IDT 👉 https://t.me/caonly/10554 💡 Why This Planner? ✅ Strategic Study Plan – Cover key topics efficiently ✅ Time Optimization – Smartly utilize the last few days ✅ Boost Confidence – Be exam-ready with a focused approach ✅ Reduce Overwhelm – Structured revision for maximum retention ⏳ Time is ticking—use it wisely! Let’s ace the exam together! 🎯🔥 We do not endorse advertisements on our channel. We warmly encourage you to support us by joining us on social platforms 👇👇 🔗Click here to follow us

Hey everyone! I’ve been getting tons of daily queries, so here’s a quick update 📢: 1. No more book indexes from us this time 📚 like back in Nov ’24. They’re not super helpful—too many indexes just make a mess, and you’d need an index for the index in CA Final IBS! If you’ve studied the full syllabus, you can guess the chapter name and find it in the book yourself. Skip the index hassle and save time and money ⏳. ✅ Got it! → Use index ONLY to find similar case studies. ❌ DO NOT use a subject-wise index or any other index. Previous Index Bazaar PDFs- https://t.me/caonly/10264 2. DT Case Law Summary ⚖️ - BB sir hasn’t dropped a new case law summary yet. For now, use the RTP from the current attempt + the PDF I shared from the Nov ’24 attempt. That’s your go-to! ✅ https://t.me/caonly/10567 3. 2nd Revision Planners 📅 - All subject planners are updated on the channel, not just by subject but with chapter names too. Check them out! 🌟 https://t.me/caonly/10563 4. Don’t Skip RTP 📝 - I’ve already shown how many copy-paste questions come from RTP. Some say, “Oh, it’s all in the QB,” but finding the exact question in 1,000 QB questions isn’t the same as spotting it in 15 RTP ones. Trust me, RTP is gold! 🏆 https://t.me/caonly/10189?single 5. Good Luck for May 2025 Exams!🍀 - You’ve got this! Wishing you all the best for your prep and exams! 💪 - You can contact with us here @CAOnly_bot 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

Hey everyone! I’ve been getting tons of daily queries, so here’s a quick update 📢: 1. No more book indexes from us this time 📚 like back in Nov ’24. They’re not super helpful—too many indexes just make a mess, and you’d need an index for the index in CA Final IBS! If you’ve studied the full syllabus, you can guess the chapter name and find it in the book yourself. Skip the index hassle and save time and money ⏳. Index Bazaar Link - https://t.me/caonly/10264 2. DT Case Law Summary ⚖️ - BB sir hasn’t dropped a new case law summary yet. For now, use the RTP from the current attempt + the PDF I shared from the Nov ’24 attempt. That’s your go-to! ✅ https://t.me/caonly/10567 3. 2nd Revision Planners 📅 - All subject planners are updated on the channel, not just by subject but with chapter names too. Check them out! 🌟 https://t.me/caonly/10563 4. Don’t Skip RTP 📝 - I’ve already shown how many copy-paste questions come from RTP. Some say, “Oh, it’s all in the QB,” but finding the exact question in 1,000 QB questions isn’t the same as spotting it in 15 RTP ones. Trust me, RTP is gold! 🏆 https://t.me/caonly/10189?single 5. Good Luck for May 2025 Exams!🍀 - You’ve got this! Wishing you all the best for your prep and exams! 💪 - You can contact with us here @CAOnly_bot 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly

Hey everyone! I’ve been getting tons of daily queries, so here’s a quick update 📢: 1. No more book indexes from us this time 📚 like back in Nov ’24. They’re not super helpful—too many indexes just make a mess, and you’d need an index for the index in CA Final IBS! If you’ve studied the full syllabus, you can guess the chapter name and find it in the book yourself. Skip the index hassle and save time and money ⏳. ✅ Got it! → Use index ONLY to find similar case studies. ❌ DO NOT use a subject-wise index or any other index. Previous Index Bazaar PDFs- https://t.me/caonly/10264 2. DT Case Law Summary ⚖️ - BB sir hasn’t dropped a new case law summary yet. For now, use the RTP from the current attempt + the PDF I shared from the Nov ’24 attempt. That’s your go-to! ✅ https://t.me/caonly/10567 3. 2nd Revision Planners 📅 - All subject planners are updated on the channel, not just by subject but with chapter names too. Check them out! 🌟 https://t.me/caonly/10563 4. Don’t Skip RTP 📝 - I’ve already shown how many copy-paste questions come from RTP. Some say, “Oh, it’s all in the QB,” but finding the exact question in 1,000 QB questions isn’t the same as spotting it in 15 RTP ones. Trust me, RTP is gold! 🏆 https://t.me/caonly/10189?single 5. Good Luck for May 2025 Exams!🍀 - You’ve got this! Wishing you all the best for your prep and exams! 💪 - You can contact with us here @CAOnly_Support 🚀 We’re ad-free, so skip ads & fuel your CA journey! 👉 Click Here to join our stellar @CAOnly on socials for epic insights & fierce vibes! ✨💡🔥📚 #CAOnly