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Forward from: P1 FR : CA Final
FI Ind AS 109 SureShot without markings.pdf
1.8Mb
CA Final - FR
Financial Instruments (IndAS109)
SureShot Notes covering full FI Chapter in just 20 pages.

Has all content relevant for exams
In self study simple language

💁‍♂By CA Sarthak Jain

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Forward from: P1 FR : CA Final
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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Forward from: P1 FR : CA Final
CA Final FR A MTP 2 Nov 2024 Exam castudynotes com.pdf
266.0Kb
🔹CA Final FR MTP Series II - Nov 2024 :

📍Suggested Answers

🕹Download All MTPs at Once Place
https://tinyurl.com/CA-Final-MTP-2-Nov-2024

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Forward from: P1 FR : CA Final
CA Final FR Q MTP 2 Nov 2024 Exam castudynotes com.pdf
195.5Kb
🔹CA Final FR MTP Series II - Nov 2024 :

📍Question Paper

🕹Download All MTPs at Once Place
https://tinyurl.com/CA-Final-MTP-2-Nov-2024

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Forward from: P1 FR : CA Final
1. MUST DO QUESTIONS FR NOV'24 - CA Final.pdf
5.3Mb
❇️ CA Final FR must do Question :


💁‍♂By CA Jai Chawla

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Forward from: P1 FR : CA Final
FR CONCEPT BOOK Vol 1 - 200 Pages.pdf
13.1Mb
FR CONCEPT BOOK Vol 2 - 170 Pages.pdf
17.8Mb
❇️ CA Final FR Concepts Book :

📍VOLUME 1/2

💁‍♂By CA Jai Chawla

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Forward from: P1 FR : CA Final
FR QB VOL 1 2425.pdf
203.0Mb
FR QB VOL 2 2425.pdf
226.5Mb
❇️ CA Final FR Question Bank Volume I :

💁‍♂By CA Pratik Jagati Sir

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❂➸ ℑoin CA Final Notes ➠
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How's your preparation going on??


Forward from: P2 SFM : CA Final
CA FINAL AFM COMPILER-2.pdf
214.3Mb
CA_FINAL_AFM_CONCEPT_&_QUESTION_BANK_MAY_2024_BY_CA_GAURAV_JAIN.pdf
461.0Mb
CA FINAL AFM SOLUTION BOOKLET (398 PAGES) (16-01-2024)-JPG.pdf
367.5Mb
AFM THEORY BOOK MAY 2024 (168 Pages) (27-01-2024)-JPG.pdf
191.3Mb
❇️ CA Final AFM 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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Forward from: CA Notes & Updates : Commerce Updates
The results of the Chartered Accountants Intermediate and Foundation Examinations
held in September 2024 are likely to be declared on Wednesday, the 30th October 2024
and the same can be accessed by candidates on the website icai.nic.in

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Forward from: CA Final Notes
CA Final FR QP May 2024 castudynotes com.pdf
1.3Mb
❇️ CA Final Financial Reporting (FR) May 2024 Exam Question Paper:

Will Keep Updating May 2024 Exams All Subject Question Papers in @canotes_final Telegram Channel as per Exam Schedules.

Share with ur friends ❤️

All Question Papers at one Place 👇
https://tinyurl.com/CA-Final-QP-May-2024

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Forward from: CA Final Notes
FR MAY 24 Paper MCQ.pdf
1.5Mb
❇️ CA Final Financial Reporting (FR) MCQs May 2024 Exam Question Paper:

Will Keep Updating May 2024 Exams All Subject Question Papers in @canotes_final Telegram Channel as per Exam Schedules.

Share with ur friends ❤️

All Question Papers at one Place 👇
https://tinyurl.com/CA-Final-QP-May-2024

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Forward from: P1 FR : CA Final
FR Concept Notes 2024.pdf
68.1Mb
❇️ CA Final FR concepts Notes 2024 :

💁‍♂by AIR1

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Forward from: P1 FR : CA Final
FR QB VOL 1 2425.pdf
203.0Mb
FR QB VOL 2 2425.pdf
226.5Mb
❇️ CA Final FR Question Bank Volume I :

💁‍♂By CA Pratik Jagati Sir

࿇ ══━━━━✥◈✥━━━━══ ࿇
❂➸ ℑoin CA Final Notes ➠
    ✪ ➻ t.me/canotes_final
             
❂➸ ℑoin FR Paper 1 Notes ➠
    ✪ ➻ t.me/cafinal_p1
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Forward from: CA Exam Tips
If you’re still on the left, remember—you can always make it right. 💪

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Forward from: P7 DT/International Taxation : CA Final
CA Final DT A MTP 2 Nov 2024 Exam castudynotes com.pdf
304.7Kb
🔹CA Final DT MTP Series II - Nov 2024 :

📍Suggested Answer

🕹Download All MTPs at Once Place
https://tinyurl.com/CA-Final-MTP-2-Nov-2024

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