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SBR Kaplan Kit 2022-23

Uploaded by

Saroj Timsina.
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12K views538 pages

SBR Kaplan Kit 2022-23

Uploaded by

Saroj Timsina.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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23, 139

25, 147 vid 0

29, 164

68, 272 vid 1


69,277
83, 325 vid 2
vid 3

86, 339
87, 343

89, 350
MJ 23, SD 22

MJ 22,23, S23
MJ 22 ->
S23 purp as
well, SD
22

MJ 23

MJ 23

MJ 23

income tax MJ 22
SD 22

foreign exchange

separate FS

MJ 23

SD 22, S
23
MJ 22,23, SD
22
MJ 22

share based
S 23

MJ 23
MJ 23
Q32

joint arrangement Q2

FV measurement
Q1 MJ 22

MJ 22,SD
22
MJ 22
so, land ta not already in 35741
so, add
i.e. licence is sold
IN QUESTION ADVICE SO, yesto hernu parcha bhanera, eg control cha ki nai herne, suggestion dine cha ki chaina matra herne
haina
as expected nai cha
deemed = to considered or bichar garnu
kun kun cash flow mah pardaina tyo ni discuss handine
as question mai
bhaneko cha 4m
chai ghataunu aru
chai land and
building ko
recoverable
amount ho
calculate garne thau chaina bhane bhandine matrai
normal opening loss mah
depriciation ghatako to
get closing loss value
this both assumption change increase current service cost
and acturial loss arise as DBO is increase (i.e. benifit
payable increase le garda)

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