اکنون در دسترس! پژوهش تلگرام ۲۰۲۵ — مهمترین بینشهای سال 
CA Final Notes
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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 ➛ @canoteshelpbot
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کانال CA Final Notes (@canotes_final) در بخش زبانی انگلیسی بازیگری فعال است. در حال حاضر جامعه شامل 50 874 مشترک است و جایگاه 3 393 را در دسته آموزش و رتبه 7 128 را در منطقه الهند دارد.
📊 شاخصهای مخاطب و پویایی
از زمان ایجاد در невідомо، پروژه رشد سریعی داشته و 50 874 مشترک جذب کرده است.
بر اساس آخرین دادهها در تاریخ 28 ژوئن, 2026، کانال فعالیت پایداری دارد. در ۳۰ روز گذشته تغییر اعضا برابر -75 و در ۲۴ ساعت گذشته برابر 5 بوده و همچنان دسترسی گستردهای حفظ شده است.
- وضعیت تأیید: تأیید نشده
- نرخ تعامل (ER): میانگین تعامل مخاطب 3.36% است و در ۲۴ ساعت نخست پس از انتشار، محتوا معمولاً 1.67% واکنش نسبت به کل مشترکان کسب میکند.
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📝 توضیح و سیاست محتوایی
نویسنده این فضا را محل بیان دیدگاههای شخصی توصیف میکند:
“♠️ 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...”
به لطف بهروزرسانیهای پرتکرار (آخرین داده در تاریخ 29 ژوئن, 2026)، کانال همواره بهروز و دارای دسترسی بالاست. تحلیلها نشان میدهد مخاطبان بهطور فعال با محتوا تعامل دارند و آن را به نقطه اثرگذاری مهم در دسته آموزش تبدیل کردهاند.
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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
💁♂By CA Ajay Agarwal
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Repost from CA Notes & Updates : Commerce Updates
CA Final Admit Cards are Out Guys ✍️
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Repost from P2 AFM/SFM : CA Final Notes
♻️ CA Final AFM Suggested Answer for May 2024 Exams :
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📥 All Suggested Answer at one place :
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Repost from CA Notes & Updates : Commerce Updates
Word of the Day
Bonus Issue
A bonus issue is when a company gives extra shares to its shareholders without any additional cost.
Companies may announce a bonus issue
-as an alternative to giving dividends or,
-to reduce its price per share by increasing the number of shares.
Example: A company’s share costs Rs 20. And it declared a 1:1 bonus share issue. This means every shareholder will get 1 share for every 1 share they own.
These shares are given at no cost, but a bonus issue reduces the share price.
Why?
Because the company’s fundamentals (revenue, profit, etc) have not changed.
So, the share price falls after bonus shares are given.
If we take the above example, the share price will be halved since 1 new share was created.
So, the new share price will be Rs 10.
That is, in theory. In practice, however, market forces (like supply and demand) still affect share prices.
So, the share price reduction is never perfect. It may be higher or lower than expected.
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Repost from CA Exam Tips & Motivational Dose
Study Tips For Average CA Students to Pass Exam with Exemption
https://castudynotes.com/2024/08/01/study-tips-for-average-ca-students-to-pass-ca-exam-with-exemption/
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Repost from CA Notes & Updates : Commerce Updates
✅ ICAI Student Journal - April 2024
☑️ Special Issue On Exam Strategy for:
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Repost from CA Final Notes
❇️ CA Final All Subjects Compiler + Question Bank :
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Repost from P3 Audit & PE : CA Final Notes
❇️ CA Final Audit Summary Chart Notes:
🙋♂By CA Sanidhya Saraf
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Repost from CA Exam Tips & Motivational Dose
WARNING🛑
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Repost from CA Final Notes
The list of all CA Final Channels At one place
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Repost from P1 FR : CA Final Notes
❇️ CA Final FR concepts Notes 2024 :
💁♂by AIR1
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Repost from P1 FR : CA Final Notes
❇️ CA Final FR Question Bank Volume I :
💁♂By CA Pratik Jagati Sir
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Repost from P1 FR : CA Final Notes
❇️ CA Final FR Compiler + Question Bank :
✍For May & Nov 24 Attempt as per New Syllabus :
💁♂By Dr. CA Ravi Agarwal
Key🗝️ Features:
🕹 Complete Coverage of ICAI Study material - May 2024
🕹Chapterwise & Attempt wise bifurcation
🕹Includes all Past Attempts Papers, MTPs, RTPs
🕹One Stop Solution to all ICAI Q&A
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Does anyone have FR parveen sharma video lectures. Unused, who are ready to share.
Please drop a message
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Repost from CA Exam Tips & Motivational Dose
🥳Here are productivity tips 🏆for all of you 🔥🤗
1.🌟 Pomodoro Technique: 25min study + 5min break.
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