Chris Kapusta’s Post

IND AS 38 - Intangible asset [I.A.] ft. CA/CS/CMA aspirant Over here the I.A. is the status of holding the prefix and the reputation after becoming the same. But we know that there are 2 phases Research phase & Development phase Research phase- Any expenditure done is directly taken to P&L instead of recognising it as an asset. Over here for us, the expenditure includes studying, gaining knowledge, going to classes, completing the trainings etc. All these don't give us the status of professional Development phase contains some condition, the fulfilment of which will only lead to recognition of I.A. For us the recognition as a Chartered Accountant and having good reputation only after fulfilment of following Those conditions are ● Technical feasibility (i.e. eligibility of giving exams and getting cleared ) ●Intention to complete the I.A. ( Study with sheer dedication) ●Ability to use and sell the I.A. (Able to utilise the CA/CS/CMA certificate in career which can be done if studied effectively) ●Ability of I.A. to generate future economic benefits (Now we all know the power of such certificate, very obvious) ●Availability of adequate Technical, financial and other resources to complete the I.A. (Obviously Study materials &Technical knowledge, Financial stability, time management and mental stability are resources needed to clear this with flying colors) ●Ability to measure reliably the expenditure attributable to I.A. during its Development (In our case expenditure not only relates to financial exp but also other expenditure also referred to as sacrifices by missing out fun, joy, etc at times when needed to utterly focus on getting the beautiful prefix!!!) #linkedin #ca #cs #cma #student #aspirant #financialreporting

Great news for the employers out there - we have extended the CA Program application period to Monday 11 December. Set your team up for success by encouraging them to start their #CAProgram journey. By becoming CAs, your team members will: - Be able to analyse and critically evaluate technology to support professional practice - Communicate and work collaboratively within your organisation and with its key stakeholders - Evaluate and respond appropriately to ethical issues in and around the workplace #CAANZ

Hey linkedln fam. I am CA Intermediate G2 student... This is my 1st post and not a copy of some random post. So do excuse my mistakes. Will learn slowly. So, I was going through my gallery recently and i found out this picture and this reminded me of the thoughts I had after my recent audit exam(inter). The audit exam went well and made me think of the sleep i will get after Fm/Sm for hours and hours which i usually sleep around 10hours when i have nothing to do being (vella) basically. I was confident of Fm/Sm and had already thought of getting 60+ thinking the exam to be average and clear the group and be CA Finalist and doing articleship from Big4. But today as i received the paper i was all stressed and was also not doing well health wise which added to the pressure. Then came Mcq and took 40mins of it and still didn't get it right. And looks like I might just pass or maybe not.And now the thought of being CA Finalist is hanging as of now. After exams I usually sleep for 90mins but today I didn't sleep even though i wanted to sleep as i am tired. But I can't sleep though i tried honestly. I don't exactly know the reason why I can't sleep. It might be the thought of if I don't clear or maybe i might have taken the exam lightly and these thoughts don't stop still. And thinking about not clearing scares me a lot and going through the same book notes again.🙃 I really don't know what i learned from this right now but hopefully soon i will realise it and not repeat it. Hope for the best. If you reached here I really appreciate it and do leave some recommendations if you feel like giving some. Thank you. Ps: I look cute in this pic.

The 𝐂𝐌𝐀 𝐞𝐱𝐚𝐦 𝐫𝐞𝐪𝐮𝐢𝐫𝐞𝐦𝐞𝐧𝐭𝐬 are designed to ensure that CMAs have the knowledge and skills necessary to be successful in their careers. By meeting these requirements, candidates can demonstrate their commitment to the profession and their ability to make a valuable contribution to organizations. To learn more about the CMA exam requirements click on the link: https://lnkd.in/dJ-6gkJk #managementaccounting #cmaexam #accounting #cmaexamrequirements

At the beginning of 12th standard i didn't thought of becoming charted accountant. My only motive was to do give cuet exam and do graduation from SRCC ,Delhi University. or any top college.then MBA Bt when I gave exam i didn't thought, i wouldn't be getting top college because of offline mode as I had practiced in online mode.as usually since starting NTA was conducting this in online mode. disadvantage of this way is that whenever u find any answer wrong you can't easily correct it. even time loss done by invigilator isn't counted , But this is possible in online mode again NTA changed its rule and going to conduct cuet in online mode 🙁 bt we are waiting for results. it's too late students can't wait too long and waste their time. so , i decided that I'll give ca foundation attempt in January 2025. hope to enjoy and work hard in this CA journey and make the best out of it.😇 #linkdin #ca aspirants #post #learn #grow #NTA

Many times, I’ve seen posts stating that the pass percentage for the UPSC exam is very low, while the pass percentage for the CA exam is relatively high. Is this true? Let see UPSC pass % is almost .2%(available on google its whole passing % (i.e. Prelim+Mains+Interview) CA pass % is around 11% ➡ ❌ 11% is for final only not whole CA pass % If we see whole CA course pass % then as per Nov 2022 result CA pass % is .30*.13*.11=.429%.(Foundation*Inter*Final). Have not taken into account % of CA gets reasonable jobs in campus. And if any student instead of giving both group give single group then it will be .30*.22*.25*.22*.19=.069%. Lets do some adjustment bcz this % also include student who have given both groups, so if all the student giving single group then percentage will be high so assume it will be 30% for every group in inter and 25% in final even then % will be .3*.3*.3*.25*.25= .16875%. P.S. :- UPSC aspirant also don't need to write audit language as it is given in SM

I can relate more to the prayer I used to sing and pray when I was in school: इतनी शक्ति हमें देना दाता मन का विश्वास कमज़ोर हो ना Now I understood why: Sorry, your skill does not match our requirements - struggle for the candidate. Sorry, the package you offer does not match my requirements - struggle for the recruiter. Sorry, we are not able to find candidates with the skill set that you require - struggle for the manager. Sorry, this MIS doesn’t make sense; we need to change the approach - struggle for an organization. Sorry, you failed the CA / UPSC exam - struggle for CA / UPSC students I think we should start praying the same prayer again to get the strength we need to survive never ending struggle.” #hr #candidatessearching #struggleisreal #prayerworks #caaspirants #ca #upscaspirants

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EXAM PRESSURE now a days ca exam coming in three months every student prepare for exam question of what to do in three months? that will constrained and confuse for studies.. as per my opinion certain simple way to decide your future. 1 focus on certain subject where you are extra brilliant . where you can score more than 55 to 60. 2 praying God every day morning and evening 10 minutes. which gives you so much relaxation and making calm. 3 keep study time for 10 hours a day. no more because more will create you pressure. 4 healthy food eating habits except sunday. 5 daily study mixure of theory and practical like costing account etc. if you study one point full day you get bored so please allocation of time. 6 keeping mobile use very less during studies. 7 do not compare with others as every individual has his inner built capability. so dont compare with his previous results.. some one clear in 1 st attempt and other may be in thiird Or etc but all are chartered accountant. 8 keep one day in month as rest day where you enjoyed as like. 9 keep your any bad habits away it will harmful to your career. 10 do not trying to big deal only try to make it as simple. 11 do no expect much more results may positive negative or super results.try next time much extra on which subject required. keep your smile always whether results in your favour or not. this will give you successful in future in business and personal life.

Anyone else got that Friday feeling? 😂 Well, when you’re #accountancy student revising for your upcoming exams, I’m sure you do! So many of our students do an amazing job balancing their personal lives, professional careers, and studies for their qualifications. Sometimes, I wonder how they do it all. I remember when I had to do the same thing for my accounting qualification. I’ll be the first to tell you it was EXHAUSTING, and I had it easy as I was given weeks off work for courses, unlike many people! So, to all of you who resonate with this meme. Here’s some advice: You will get there and keep going! Know when you need to take a break, but also remember to be strict with yourself. Stick to a revision plan and be organised. It will all be worth it in the end when you’re professionally qualified! #CIMA #CGMA #CIMAstudent #AccountingMeme #AccountingStudent