2147
Which subject and attempt
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If asset is at cv and then ques says ki they can't take deemed cost exemption mtlb fv pe measure ni kr skte..
CV par hi continue krna rhega??
In IND as 101 what's the meaning of deemed cost exemption?
Bhavik Chokshi
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In this ques why don't we have given effect of change in trade receivables from 250 to 300
As we had done effect of ppe, inventories then why don't trade receivables?
What's the logic?
Thanks so much for helping me i can't say how excited I am. I started with all I have but at the end I made it through all thanks to you....@Georgenicholson
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Yeh table kese bna like values and all kese aayi?
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Q68 of Financial instruments
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In this question why is the expense not recognised such that for the first 2 years as per the estimated period and for the last period write off all the remaining EBE?
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CHANGES IN CA FINAL NEW SYLLABUS MAY 2024
PAPER 1 - FR
\+ Ethics with Accounting concepts (Ch 16)
\+ Technology and Accounting (Ch 17)
\+ Discussion on AS7, AS9, AS19 & AS22 given along with corresponding IND AS 115, 116 & 12
(-) CSR
(-) Integrated Reporting
PAPER 2 - AFM
\+ in Ch 1 Role of CFO
\+ Ch 3 Advanced Capital Budgeting Decisions (new chapter)
\+ in Ch 4 Equity Research and Tools available
\+ in Ch 5 Role & responsibilities of valuers + precautions before accepting valuation assignment
\+ in Ch 7 Risks in securitization + Blockchain and tokenization
\+ in Ch 8 Evaluation of MF + Role of fund manager + Role of FII in MF
\+ in Ch 9 Derivatives - more detailed concepts given + Electricity derivative + Weather derivative + Credit default swaps + Real Options + Real life case studies of derivatives mishaps
\+ in Ch 10 Role of SWIFT in Forex + National & international payment gateways + Popular derivative products
\+ in Ch 11 IFC (GIFT city) + Sovereign funds
\+ in Ch 12 Benchmark rates
\+ in Ch 13 major theory additions on valuation of startups, digital platforms, distressed companies, consultancy firms + Impact on ESG + Going concern & non-going concern valuation
\+ in Ch 14 SPAC + Unlocking value through mergers & acquisitions & business restructuring
\+ in Ch 15 Concept of unicorn + succession planning in business
(-) in Ch 8 - evolution of mutual funds deleted
PAPER 3 - ADVANCED AUDITING ASSURANCE & PROFESSIONAL ETHICS
\+ SA 800s, SRE, SRS, SAE
\+ Digital auditing & assurance (similar to audit in automated environment)
\+ Emerging areas SDG & ESG assurance (Ch 18)
(-) Audit of Insurance companies
(-) Company Audit
(-) Audit Committee & Corporate Governance
(-) Audit under fiscal laws
(-) Peer review & Quality review
Weightage of standards increased and standards have been incorporated into ICAI modules.
PAPER 4 - DIRECT TAX LAWS
\+ Tax Audit
\+ Black Money Act (Ch 19)
\+ Some ethic incorporated
(-) Salary , HP
70-30 weightage removed for DT and International Taxation.
PAPER 5 - INDIRECT TAX LAWS
\+ Ethics under GST
(-) Constitutional Provisions of GST
(-) Duty Drawback in Customs
Weightage changed to 80-20.
Generally more emphasis on application based case study questions expected in all the papers.
/channel/caendgame
Then check the new scheme transition syllabus... Probably they removed it i guess.. not sure ...
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Cool
I dont know whether integrated reporting is removed or not... U can check the guidelines given by ICAI. Or check Institute study material.. u will get clarity..
Is it separate chap or merged with operating segment?
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Hlo everyone
I need a study partner for doubt discussion, target setting and completion
Anyone interested, please connect with me
It is like a proxy. Either Carrying value or Fair Value
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Does anyone have shubham singhal sir in DT summary book?
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can anyone plz share me scmpe module spom all chps combined ca final
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Can a building taken on operating lease and then given on operating lease be classified as investment property as per IND as 40?
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Hi does anyone have the complete list of all entries , Formula and OCI which goes to which OCI list ?
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What will happen to the balance 0.5 of continuing debtors?
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Because we know at end of 2nd yr that remaining vesting period is only 2 yrs
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Intergrated reporting removed
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In institute 's ntng is given regarding the same that's why
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Did u get clarity with respect to operating segment?
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Chapter 32 in bhavik sir's book
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Chapter Integrated reporting
is it removed?
Bhavik Chokshi