Question
Fair value gain on equity instruments at FVOCI (no
recycling) creates a temporary difference. How is deferred tax treated?Solution
Deferred tax follows the underlying item; for OCI items, DT is recognized in OCI.
Which country has been made elected chair of the 62nd session of the UN Commission?
- What fiscal deficit target does the government aim to achieve for the current financial year (FY 2024-25)?
How much funding has the Centre allocated for roads, bridges, and transmission lines under the Tato-II project?
How many trade and strategic agreements were signed during the India–Singapore bilateral roadmap launch?
Justice Lisa Gill was appointed as the Chief Justice of which High Court in April 2026?
Bharat Electronics Limited signed an MoU with which space technology startup to develop satellite systems for Very Low Earth Orbit operations?
Which country became the 118th member of the International Solar Alliance (ISA) after ratifying its Framework Agreement?
How many production and processing clusters have been notified to strengthen value chains in Indian fisheries and aquaculture?
Who is the Indian Envoy to Denmark?
Which mission was highlighted for its role in recycling critical minerals as part of India's clean energy transition?
