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CA Final FR & SFM Rounding Off Decimals by

CA Atul Agarwal & CA Ajay Agarwal


SFM
CA Final FR & SFM Rounding Off Decimals by
CA Atul Agarwal & CA Ajay Agarwal
CA Final FR & SFM Rounding Off Decimals by
CA Atul Agarwal & CA Ajay Agarwal
CA Final FR & SFM Rounding Off Decimals by
CA Atul Agarwal & CA Ajay Agarwal
FR
CA Final FR & SFM Rounding Off Decimals by
CA Atul Agarwal & CA Ajay Agarwal

Assumption regarding Lease Payment –


If specifically given in question – then take as it is

If nothing is given in question – at the year end

For beginning, either it will be directly given in the question – then take as it is

But sometimes there will be a hint regarding lease payment at the beginning of the period – read the
question carefully and identify whether any hint is given or not.

Example :

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