CA Final Notes

🎯CA Final SFM Most important topics for May 2023: 👨‍💻by CA Gaurav Jain 1) Multi- stage model 2) FCFF & FCFE 3) Gain & Loss under Merger 4) Banking M&A 5) Dividend Re investment Plan-NAV Calculation 6) Hedging under Future contact using Beta & RF Investment & Borrowing 7) Contango & Backwardation 8) Delta Hedging 9) Currency options 10)Cancellation under forward contact 11) Nostro, Vostro & Loro A/C 12) Cap , Floor & Collar 13) Equity Swap 14) Valuation of bond between two coupons date 15) Ratios related to convertible bonds 16) Relationship between FR & SR in bond valuation 17) Passive portfolio Management 18) Cal of SR & USR 19) Portfolio Rebalancing 20) Cal of Overall Beta, Firm Beta 21) ADR/GDR 22) Inflation under Capital Budgeting 23) Repo & Reverse repo/ CP's 24) EMH ◈◉◎┄┅═❂❣❂═┅┄◎​◉◈   ┍━━━━═░★░═━━━┑     ✪ ➻ t.me/canotes_final               ℑoin us 🔜     ✪ ➻ t.me/cafinal_p2   ┕━━━━═░◈░═━━━┙

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🎁 CA Final Certified Copies of May'23 Exams : ❣Paper 2 : Strategic Financial Management 1. [68 out of 100 Marks]  https://tinyurl.com/SFM-68-marks-May23 📥 More Imp files available at : www.castudynotes.com ◈◉◎┄┅═❂❣❂═┅┄◎​◉◈ ┍━━━━═░★░═━━━━┑   ✪ ➻  t.me/canotes_final               ℑoin us 🔜   ✪ ➻ t.me/cafinal_p2 ┕━━━━═░◈░═━━━━┙

🎁 CA Final Certified Copies of May'23 Exams : ❣Paper 1 : Financial Reporting 1. [73 out of 100 Marks]  https://tinyurl.com/FR-73-marks-May23 2. [56 out of 100 Marks] https://tinyurl.com/FR-56-marks-May23 📥 More Imp files available at : www.castudynotes.com ◈◉◎┄┅═❂❣❂═┅┄◎​◉◈ ┍━━━━═░★░═━━━━┑   ✪ ➻  t.me/canotes_final               ℑoin us 🔜   ✪ ➻ t.me/cafinal_p1 ┕━━━━═░◈░═━━━━┙

🎁 CA Final Certified Copies of May'23 Exams : ❣Paper 8 : IDT 1. [60 out of 100 Marks]  https://tinyurl.com/IDT-60-marks-May23 📥 More Imp files available at : www.castudynotes.com ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈   ┍━━━━═░★░═━━━━┑     ✪ ➻ @canotes_final               ℑoin us 🔜     ✪ ➻ t.me/cafinal_p8   ┕━━━━═░◈░═━━━━┙

🕹️CA Final IDT Utility Resources for May 2023 Exam : 👨‍🏫By CA Yashvant Mangal 🚀IDT Amendments Revision Lecture https://youtu.be/57f9sPVZZao ⛩️IDT Last Day Revision Plan https://youtu.be/WFlchXIqIg0 📚IDT Amendments Lecture & Notes: https://t.me/cafinal_p8/2004 🖥️IDT Marathon Lecture : https://t.me/cafinal_p8/2026 ◈◉◎┄┅═❂❣❂═┅┄◎​◉◈   ┍━━━━═░★░═━━━┑     ✪ ➻ @canotes_final               ℑoin us 🔜     ✪ ➻ t.me/cafinal_p8   ┕━━━━═░◈░═━━━┙

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Let's get independence from 1. Poverty - work on the weekend to improve your skills to earn more money from your active business/employment. 2. Negative thinking - do chanting and mediation. It will generate positive energy within you. 3. Laziness - make a best use of your available time by making a timetable for next 7 days. Maintain your calendar. We have limited number of days even if get a long life of 100 years. Make the best use of it. 4. Obesity - stop eating namkeen, biscuits and ice creams; stop drinking cold drinks. This one change will bring positive changes in your body. 5. Gambling - Half knowledge always take us on the wrong track to gamble. Trading Future and Options without having a track record of making money in Equity always give us huge losses. Thinking of making money overnight can ruin the life. 6. Over Drinking - needless to say that consumption of alcohol is injurious to health, wealth and peace in the family. Occasional drinking can turns into a bad habit of drinking regularly. Better is to stay away completely. 7. Smoking - A big NO to smoking if you are serious to live a healthy life in your old age. Bad effect of smoking majorly see in the old age when lungs become unable to breath. 8. Jealous from Successful People - this is one of major reasons that keep us away from success. Rather than to jealous from rich and successful people, we must try to learn from them. We should try to copy their best habits to get success in our life. Having 1-2 role models make this task easy. 9. Shouting and Cribbing - a peaceful mind always enhance the creativity in our mind. Peaceful mind restore the energy to do more work. Shouting and cribbing drains our energy. Be mindful. 10. Ego - Being Egoistic is nothing but a mental disease. Egoistic people will not be able to get independence from above mentioned 9 points. Krishna Bhakti, Guru Vandana, Respect for elders, love for Youngers and weaker society can cure and heal this mental disease. Wish you all a very Happy Independence Day! Jai Hind Jai Bharat Vande Mataram. ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━━═░◈░═━━━━┙

SA 200, "Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing," sets the tone and outlines basic principles for conducting an audit. Here is the gist of SA 200: 1. Objective of Audit: The main objective of an audit is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, allowing the auditor to express an opinion on whether the financial statements are prepared in accordance with the applicable financial reporting framework. ( Give reasonable assurance ) 2. Auditor's Responsibilities: The auditor is required to maintain ethical standards, including independence, have professional skepticism and judgment, and obtain sufficient, appropriate audit evidence to reduce audit risk to an acceptably low level. Fundamental Requirements A. Professional Skepticism: Auditors should maintain an attitude of professional skepticism throughout the audit, understanding that there may be circumstances that could cause the financial statements to be materially misstated, due to fraud or error. B. Professional Judgment: Auditors should apply their professional judgment throughout the planning and performance of the audit, making informed decisions about the materiality and risk of misstatement, the scope of the audit, the nature and timing of procedures, and evaluating and reporting the results. C. Compliance with Standards: Auditors must comply with all relevant International Standards on Auditing (ISAs) when conducting an audit. D. Ethical Requirements: Auditors are required to comply with all relevant ethical requirements relating to an audit of financial statements. E. Sufficient Appropriate Audit Evidence and Audit Risk: Auditors are required to obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement. Inherent limitations of Audit 1. Nature of Financial Reporting 2. Nature of Audit Procedures 3. Timeliness of Cost Benefit Analysis 4. Other limitations SCOPE: SA 200 further says scope of Auditor cannot be curtailed.  ࿇ ══━━━━✥◈✥━━━━══ ࿇ ❂➸ ℑoin CA Final Notes ➠     ✪ ➻ t.me/canotes_final               ❂➸ ℑoin Audit Paper 3 Notes ➠     ✪ ➻ t.me/cafinal_p3 ࿇ ══━━━━✥◈✥━━━━══ ࿇

GIST OF SA 210- Agreeing the terms of Audit Engagement 1. Preconditions from mgt- applicability of FRF, IC, Access of Info to Auditor 2 .Auditor shall not accept an audit engagement if the management imposes any limitation on the scope which will result in the auditor disclaiming an opinion on the financial statements, unless required by law or regulation to do so. 3. Agreement on Audit Engagement terms **Objective and Scope of the audit **Auditor’s responsibilities Management’s responsibilities **Identification of the applicable financial reporting framework **Reference to the expected form and content of reports 4. In case of recurring audits, the audit should assess if there is any requirement for revision of the audit engagement terms and wherever required remind the entity of existing terms. If the new terms convey lower level of assurance , auditor cannot accept without reasonable justification. 5. Circumstances when engagement letter be revised - change in FRF, management, ownership, revised terms etc. 6. In the event of any conflicts between financial reporting standards (established by an authorized or recognized standards-setting organization) and the supplementing law or regulation, the auditor shall discuss with management and agree whether The additional requirements can be met through additional disclosures in the financial statements.                    ࿇ ══━━━━✥◈✥━━━━══ ࿇ ❂➸ ℑoin CA Final Notes ➠     ✪ ➻ t.me/canotes_final               ❂➸ ℑoin Audit Paper 3 Notes ➠     ✪ ➻ t.me/cafinal_p3 ࿇ ══━━━━✥◈✥━━━━══ ࿇

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May this Independence Day be filled with patriotic spirit & the principles of Independence, Integrity & Excellence continue to guide us in service of our Great Nation. Happy #IndependenceDay2023 from Team ICAI. #HarGharTiranga #ICAIat75 #NationFirst ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━━═░◈░═━━━━┙

Happy independence day to all of you.. Let's create history in this attempt 🤟🤟🤟

🌈🌈🌈 Inspiring Story of Samsung If it's not working, change 1- In 1938, Lee Byung-Chull launched Samsung in South Korea as a grocery shop. 2- In 1940, due to tight competition in the grocery segment, Samsung abandoned grocery for producing and selling of noodles. 3- In 1950, Samsung abandoned production of noodles for producing of sugar. 4- In 1954, Samsung left sugar and started a woolen mill in Korea. 5- In 1956, Samsung abandoned woolen mill and started selling Insurance and securities. 6- In 1960, Samsung left selling of insurance and securities for production of television - the black and white television. Not color television. 7- In 1980, Samsung switched to telecoms, producing telephone switch boards. 8- In 1987, Lee the founder and owner of Samsung died. The company now broke into four independent companies- department stores, chemicals & logistics, paper/telecom and electronics. 9- Same year, Samsung decided to focus on international investing, investing in plants & semi conductor facilities around the world. 10- In 1990, Samsung delved into real estate abandoning international investing in semi conductors. Samsung built the worlds tallest buildings: Petronas Towers Malaysia, Taipei 101 in Taiwan 11- In 1993, there was heavy recession and Asian markets went belly up, Lee's son who had succeeded him as the CEO of Samsung began downsizing, selling subsidiaries and merged the rest. 12- With the merging of the electronics, engineering and chemicals division, Samsung became the worlds largest producer of memory chips. 13- In 1995, Samsung switched to liquid-crystal displays and over the next 10 years became the worlds largest manufacturer of flat screen television. 14- In 2010, with liquid crystal displays becoming competitive, Samsung launches a 10 year growth strategy, with smart phones being a key focus. 15- In 2016, Samsung is worlds largest mobile and smart phone maker, outselling iPhone two to one. Samsung sales today is more than $250 billion and produces more than fifth of South Korea's total exports. 👉Don't be afraid of change. If you don't change, you become insignificant. Don't be afraid of delving into new waters. Don't get stuck doing same thing over and over again, it's boring. The life is in the risk. The life is in the new!!!! If your idea isn't working or you are stagnant, don't stick to the Glorious' past, take the risk and move on. It's far better than being stagnant! ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━═░◈░═━━━━┙