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CA Final Notes

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

Ko'proq ko'rsatish

📈 Telegram kanali CA Final Notes analitikasi

CA Final Notes (@canotes_final) Ingliz til segmentidagi kanali faol ishtirokchi. Hozirda hamjamiyat 50 874 obunachidan iborat bo'lib, Taʼlim toifasida 3 393-o'rinni va Hindiston mintaqasida 7 128-o'rinni egallagan.

📊 Auditoriya ko‘rsatkichlari va dinamika

невідомо sanasidan buyon loyiha tez o‘sib, 50 874 obunachiga ega bo‘ldi.

28 Iyun, 2026 dagi oxirgi ma’lumotlarga ko‘ra kanal barqaror faollikka ega. Oxirgi 30 kunda obunachilar soni -75 ga, so‘nggi 24 soatda esa 5 ga o‘zgardi va umumiy qamrov yuqori darajada qolmoqda.

  • Tasdiqlash holati: Tasdiqlanmagan
  • Jalb etish (ER): Auditoriya o‘rtacha 3.36% darajada jalb etiladi. Nashrdan keyingi dastlabki 24 soatda kontent odatda umumiy obunachilar sonining 1.67% ini tashkil etuvchi reaksiyalarni to‘playdi.
  • Post qamrovi: Har bir post o‘rtacha 1 711 marta ko‘riladi; birinchi sutkada odatda 850 ta ko‘rish yig‘iladi.
  • Reaksiyalar va o‘zaro ta’sir: Auditoriya faol: har bir postga o‘rtacha 3 ta reaksiya keladi.
  • Tematik yo‘nalishlar: Kontent ℑoin, t.me/canotes_final, audit, mtps, t.me/canotes_ipcc kabi asosiy mavzularga jamlangan.

📝 Tavsif va kontent siyosati

Muallif resursni shaxsiy fikrni ifoda etish maydoni sifatida ta’riflaydi:
♠️ 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...

Yuqori yangilanish chastotasi (oxirgi ma’lumot 29 Iyun, 2026 da olingan) sababli kanal doimo dolzarb va katta qamrovli bo‘lib qoladi. Analitika auditoriya kontent bilan faol hamkorlik qilishini, uni Taʼlim toifasidagi muhim ta’sir nuqtasiga aylantirishini ko‘rsatadi.

50 874
Obunachilar
+524 soatlar
+1027 kunlar
-7530 kunlar
Postlar arxiv
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Repost from CA Final Notes
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Repost from CA Final Notes
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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 ◈◉◎┄┅═❂❣❂═┅┄◎​◉◈   ┍━━━━═░★░═━━━┑     ✪ ➻ t.me/canotes_final               ℑoin us 🔜     ✪ ➻ t.me/cafinal_p1   ┕━━━━═░◈░═━━━┙

Repost from CA Final Notes
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