Commerce & Accountancy Optional Interview Transcript
Date of Interview – 17th January
Interview Board – Lt. Gen Raj Shukla Sir
Subject & Background – Commerce & Accountancy, CA, Assistant Director Cost
Questions asked by Board Members –
1. Increasing importance of Asia Pacific- Reasons
2. Military modernisation (AI etc), should we be dependent on US
3. De globalisation, Tariff war, Refugee crisis
4. GST ITC why disallowed if not appear in GSTR 2B
5. Difference between Marginal costing and incremental costing
6. US GAAP vs IFRS vs IND AS
7. Ind AS 109
8. Types of outsourcing contracts: Hybrid annuity, boot, bolt, EPC etc
9. 7 Chiranjeevi Names