@@caswatigupta Swati mam I am also a account professional I seen so many video about AS but ur way to explain in so easy way u just best trust me ...ur voice ur smile make this topic most easy ...plz try to include more examples and seprate video for quick summery of as ...no doubt u most beautiful most innocent by ur face too ...no word to praise u....
This channel is under rated. Its a very great initiative for precise explanation straight to the point keeping in mind that the duration. More power to you 😇
Hello Mam, I am in CA Final, and I am very thankful to you for recording such summarized video. It really helps to me for quick revision of IndAS 23. Now I can solve the entire questions of this IndAS.
Mam yesterday I have seen this video for interview. And in my interview he has asked 3 questions which u already covered in this video..and I cracked the interview.. Thank you so much..
Hello ma'am. I'm a CA and also preparing for Dip - IFRS exam. I've 4 doubts. 1. Any borrowing cost for disqualifying asser which are charged to p/l will not be considered as borrowing cost? Or it just the treatment of the cost? 2. Pl give an example of non qualifying asset? 3. If controlled suspension period costs are not considered as borrowing cost and will be capitalized then what will be treatment? Is it charged to p/l? 4. Differential exchange rate you mean by forex?
Hi Mishtee 1. If not related to qualifying asset, then not considered as borrowing cost. 2. Any asset that is readily available or takes very less time in becoming ready for use. Eg- inventory produced in a short span of time
Answer 3. If suspension is beyond control - then continue to capitalise the borrowing cost If suspension is within control - Do not capitalise borrowing cost pertaining to that suspended period. Ans 4. Yes forex
Your voice is too sweet 😻 I'm a CA Final student... I start your lectures to listen your voice nd with no efforts my revision is also done at the same time 😁 Thank you so much 💛
Ma'am what is the treatment of income which is earned by investing general borrowing, should we net off borrowing cost or have to show both of them separately??
Hi Gagan As per my understanding Income from general borrowing investment should be charged as revenue in P/L And Income from specific borrowing investment should be deducted and shown as net.
Funds Borrowed Specifically. Amount of Borrowing Cost eligible for Capitalization =Actual interest plus related expenses Incurred less Investment Income from Excess idle Borrowings. Funds Borrowed Generally. Amount of Borrowing cost eligible for Capitalization =Amount of Qualifying Asset × Weighted Average Capitalization Rate Weighted Average Capitalization Rate=Total borrowing Cost/Total average outstanding ×100
Hii, m new to account ..i have one query.. suspension agar within. Control he then wo time ka interest expense capitalised nahi karenge then where we show that interest expense??
Welcome Tanu😊 Happy to know that you are interested in learning Ind AS. Team Stay Ahead is glad to have you. The PDF notes are now available on our Google Play store App. Check it out: hsggo.courses.store/165684?Dwhatsapp%26Dstudent-course-referral%26Dcourse-overview-app Also, more PDF notes are regularly added and updated in the course. Hoping that this serves your purpose!
If management has set the substantial period of time to be 14 months and the asset is ready for use on the 12 th month .., is it still a qualifying asset ?
No, then in this case the asset will be held as Non Qualifying asset. this is because IFRS has not given the definition of "substantial period" in terms of any specific duration. So we have to consider the time line prescribed by the management for ascertaining whether it is a qualifying asset or not.
Is there any paid/unpaid course available for ROC, audit, annual and other compliance related work of Companies, Partnership firm and cooperative housing society?
plz don't go too much fast ..... still mhh doubt is how will we understand d question ...... bcz muzhe smzh nhi rha ki actually Q. me puchha kya h...borrowing cost k hr sums me kuch na kuch higher level ka puchhte h ... plz give ur reply
U so cute ....so beautiful way to explain such difficult as
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@@caswatigupta Swati mam I am also a account professional I seen so many video about AS but ur way to explain in so easy way u just best trust me ...ur voice ur smile make this topic most easy ...plz try to include more examples and seprate video for quick summery of as ...no doubt u most beautiful most innocent by ur face too ...no word to praise u....
Means a lot dear🤗😇
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Can I have example for Exchange difference capitalization?
revision purpose is amazing in short duration cover all the concept clearly .thank you madam
Welcome Shankar😇
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Nice technique of explain Ind As in very simply way ... Thanks Swati ji
My pleasure 😊
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Thanks For helping me in this Concept❤ CA ne Qualified Opinion diya tha iss case me
Madam your teaching method is very good thank you
Thank you so much Sumit😇
Too good and short notes for random revision
Thanks 👍
These standard are so helpul.
Thanku surbhi😊
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This channel is under rated.
Its a very great initiative for precise explanation straight to the point keeping in mind that the duration.
More power to you 😇
Thank you so much 💖
Share it with ones who might need this 🤗
Thank u for your initiate :-)
Amazing explaination mam🤟👍
Glad you liked it. keep watching. Download app from description box
A very good explanation
Glad it was helpful!
Thank you
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Swati you are doing a great job... Thank you for sharing the knowledge
Welcome Rohit 😇
Thank Mam to upscale Knowledge really good in teaching
Hello Mam,
I am in CA Final, and I am very thankful to you for recording such summarized video. It really helps to me for quick revision of IndAS 23.
Now I can solve the entire questions of this IndAS.
Welcome Pragya 🤗😇
Happy to hear this 🥰
Thanks a tonne mam..superb summary
Welcome Sonu😇
Thanks 🙏 for making these videos
Welcome dear🤗
Superb revision 👌👌
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Ma'am Ind as 33 bhi share kr dijiye
tq mam
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Thanks ...It is really helpful
Mam yesterday I have seen this video for interview.
And in my interview he has asked 3 questions which u already covered in this video..and I cracked the interview..
Thank you so much..
Superb ❤️
Congratulations 🎉🎉
Hello ma'am.
I'm a CA and also preparing for Dip - IFRS exam. I've 4 doubts.
1. Any borrowing cost for disqualifying asser which are charged to p/l will not be considered as borrowing cost? Or it just the treatment of the cost?
2. Pl give an example of non qualifying asset?
3. If controlled suspension period costs are not considered as borrowing cost and will be capitalized then what will be treatment? Is it charged to p/l?
4. Differential exchange rate you mean by forex?
Hi Mishtee
1. If not related to qualifying asset, then not considered as borrowing cost.
2. Any asset that is readily available or takes very less time in becoming ready for use. Eg- inventory produced in a short span of time
Answer 3.
If suspension is beyond control - then continue to capitalise the borrowing cost
If suspension is within control - Do not capitalise borrowing cost pertaining to that suspended period.
Ans 4. Yes forex
For more doubts: download app from playstore rb.gy/nulesb
very detailed , thank you .
Welcome Rinchen😇
Your voice is too sweet 😻
I'm a CA Final student... I start your lectures to listen your voice nd with no efforts my revision is also done at the same time 😁
Thank you so much 💛
Welcome Lokendra 😇
Ma'am what is the treatment of income which is earned by investing general borrowing, should we net off borrowing cost or have to show both of them separately??
Hi Gagan
As per my understanding
Income from general borrowing investment should be charged as revenue in P/L
And Income from specific borrowing investment should be deducted and shown as net.
Funds Borrowed Specifically. Amount of Borrowing Cost eligible for Capitalization =Actual interest plus related expenses Incurred less Investment Income from Excess idle Borrowings. Funds Borrowed Generally. Amount of Borrowing cost eligible for Capitalization =Amount of Qualifying Asset × Weighted Average Capitalization Rate Weighted Average Capitalization Rate=Total borrowing Cost/Total average outstanding ×100
Ok, thank you so much ma'am
You are doing great work and making things easy for us 😊
Thankyou so much ma'am loved the way you teach!
Thanks Kunika❤️
@@caswatigupta ma'am can u make this kind of short rev video on ind as 115...I'll be obliged
Check out:
ua-cam.com/video/5dlBhSa7BfE/v-deo.html
And description box
@@caswatigupta Thanksss mam
Welcome Kunika✨
such a nice method to understand lectures thanks from pakistan
Welcome Baaniya
Hii, m new to account ..i have one query.. suspension agar within. Control he then wo time ka interest expense capitalised nahi karenge then where we show that interest expense??
Hi Vaishali !!! The expense is shown in PL directly.
Thanks for this 😊
Covered beautifully with 💯 conceptual clarity 🔥🔥
Welcome Varad😇
@@caswatigupta
Can u pls record for 115 & 116 for last day revision in short..it would be really helpful ☺️
Yes Varad
Very soon, it is scheduled for this November month.
Thnxs❤️
Welcome bacha😇
Live lectures kab hoga
Hi Prachi
Please download app to join live lectures: rb.gy/llkufl
Thank u maam
Welcome Tanu😊
Happy to know that you are interested in learning Ind AS. Team Stay Ahead is glad to have you.
The PDF notes are now available on our Google Play store App.
Check it out: hsggo.courses.store/165684?Dwhatsapp%26Dstudent-course-referral%26Dcourse-overview-app
Also, more PDF notes are regularly added and updated in the course.
Hoping that this serves your purpose!
Asset acquired by deffered payment then interest paid is considered as borrowing cost?
Yes, interest portion is treated as borrowing cost.
Asset is recorded at cash price only
Thanks
Welcome Payal😇
Is there IND AS 28 summary?
If management has set the substantial period of time to be 14 months and the asset is ready for use on the 12 th month .., is it still a qualifying asset ?
No, then in this case the asset will be held as Non Qualifying asset.
this is because IFRS has not given the definition of "substantial period" in terms of any specific duration.
So we have to consider the time line prescribed by the management for ascertaining whether it is a qualifying asset or not.
Is there any paid/unpaid course available for ROC, audit, annual and other compliance related work of Companies, Partnership firm and cooperative housing society?
No
You're so SWEET MA'AM, i mean your voice is so soothing 🌿🪔
PS; I'm studying with due sincerely, not flirting.
Superb Sandeep ✨
All the best 👍
Last part Capitalisation of exchange difference.. couldn't be able to understand..
Thanks preety
Welcome 🤗
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Very nicely covered👌
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Nice
Thanks 😇
Greate
Thanks Aadesh
I want to become ca like you
❤️ thanks b nay
means a lot 🙈
I like you so are so cute 🥰
Thanks 😊
plz don't go too much fast .....
still mhh doubt is how will we understand d question ......
bcz muzhe smzh nhi rha ki actually Q. me puchha kya h...borrowing cost k hr sums me kuch na kuch higher level ka puchhte h ...
plz give ur reply
Hi Sana !
Attend live class at 9 AM ( Monday to Saturday)
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