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Calculating BPSPosted on 8th January,2021 05:15 PM
For calculating BEPS do we have to calculate bonus on convertible debentures as well if there is bonus issue and also de...Read more
Plant as a final goodPosted on 8th January,2021 05:15 PM
Electricity sold to a steel plant. This transaction is not included in the calculation of national Income. Why. Since el...Read more
Treatment of GoodwillPosted on 8th January,2021 05:15 PM
Goodwill arising in a business combination should be treated as a deferred tax liablity or not. The impact of goodwill a...Read more
Accounting standard 36Posted on 8th January,2021 05:15 PM
Cash Generating Unit under review" under Ind AS 36\r\n...Read more
Meaning of Caveat Posted on 8th January,2021 05:15 PM
What does caveat means ?? The securitization and reconstruction of financial asset and enforcement of security interest ...Read more
Accounting standard 23Posted on 8th January,2021 05:15 PM
As per IND Accounting Standard 23 , specific borrowing is capitalized from which date ?\r\n...Read more
Goods sold at discounted pricePosted on 8th January,2021 05:15 PM
When the goods manufactured are sold at discounted prices be it considered as CSR expenditure.\r\n...Read more
Section 30 to Section 36Posted on 8th January,2021 05:15 PM
If CSR expenditure is as per Sec 30 to 36 of Income Tax Act then such expense shall be allowed as deduction subject to s...Read more
Expense in Profit and lossPosted on 8th January,2021 05:15 PM
How a expense is claimed twice in Profit and Loss statement once as CSR and then as depreciation?\r\n...Read more
Security premium Posted on 8th January,2021 05:15 PM
Why in statement if changes in equity, share capital is taken instead of security premium.??\r\n...Read more
Meaning of Swap lossPosted on 8th January,2021 05:15 PM
Explain the swap loss and interest on outlay of funds?\r\n...Read more
Recognisation of CSR expenditure Posted on 8th January,2021 05:15 PM
How the liability is recognised for CSR Expenditure for setting off the surplus recorded in PnL Statement what will be t...Read more
Calculation of debtor in working capital Posted on 8th January,2021 05:15 PM
Explain whether debtor should be calculated on cost price or sale price in working capital?\r\n...Read more
Reverse acquisitionPosted on 8th January,2021 05:15 PM
How this is an reverse acquisition and how do we calculate the consideration. Please explain\r\n...Read more
Provison of bad debts Posted on 8th January,2021 05:15 PM
Is making bad debt provision an estimate or policy?\r\n...Read more
Pre and post dividend Posted on 8th January,2021 05:15 PM
How to recognize pre and post dividend when investment in subsidiary made in mid of the year by holding company?\r\n...Read more
Operational creditors Posted on 8th January,2021 05:15 PM
Can operational creditors sit in the meeting of COC if there is already financial creditor?\r\n...Read more
Non monetary exchangesPosted on 8th January,2021 05:15 PM
Transaction between two companies in similar trade is not within the scope of IND as 115 kindly explain it in detail. Wh...Read more
Non performing assets Posted on 8th January,2021 05:15 PM
What is exactly the time limit of overdue period after which an advance is considered as an NPA? What is the time limit ...Read more
Integrated Reporting Posted on 8th January,2021 05:15 PM
What is integrated reporting and when it is required to prepare?\r\n...Read more
NBFC asset classificationPosted on 8th January,2021 05:15 PM
Kindly explain the NBFC asset classification?\r\n...Read more
Unconditional contingent consideration Posted on 8th January,2021 05:15 PM
Does contingent consideration always form part of Consideration in Business Combination and if yes are there any excepti...Read more
Holding companyPosted on 8th January,2021 05:15 PM
What is a holding company ?\r\n...Read more
financial lease back and operating leasebackPosted on 8th January,2021 05:15 PM
Why is sale and financial lease back not tested for impairment whereas Sale and operating leaseback is ?\r\n...Read more
Loss on assetPosted on 8th January,2021 05:15 PM
Is loss on asset considered while calculating EAT?\r\n...Read more
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Contingently issuable sharesPosted on 8th January,2021 05:15 PM
Treatment of contingently issuable shares in calculation of diluted EPS.\r\n...Read more