IND AS 36, 105 Revision | CA Final FR | Impairment of Assets, NCA Held For Sale | Ajay Agarwal AIR 1

Topics Coverage:
Ind AS 36 - Impairment of Assets
Ind AS 105 - Non Current Assets Held For Sale and Discontinued Operations
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[@digvijayrohatgi5557]

दूसरे बड़े नाम वाले teacher से पढ़ा तो सब confuse कर दिया और भरे बजार बेजजती करवाता गया। आज एहसास हुआ की जो में इतना मुश्किल सोच रहा था वो तो कभी मुश्किल था ही नहीं। आप जैसे अध्यापक को मेरा कोटि कोटि नमन । आप मिल गए तो मुझे जीने की उम्मीद मिल गई की में कर लूंगा। अपना सम्मान पा लूंगा 🙏🙏🙏🙏🙏

[@NikithaPJain]

1:43:00 IndAS 105

[@akhilsoni6687]

Yrr We need detailed time stamps

[@NikithaPJain]

@@akhilsoni6687 that's for my reference:)

[@akhilsoni6687]

@@NikithaPJain Yeah.....but that can be used as reference by all

[@namanbaghmar2642]

@@akhilsoni6687 thank u nikita

[@shadowwarrior6742]

@@NikithaPJain Nice One 😂

[@Mystic_force]

5:31 - Reasons of
impairment
10:03 , 39:30 - Difference between revaluation and Impairment
13:21 - Steps to be followed for calculation & recognition of impairment loss on individual asset.
23:03 - calculation of recoverable amount
41:18 - Reversal of impairment loss on individual asset
50:22 - important note
55:45 - Concept of CGU
1:37:16 - example on cgu reversal of impairment
1:32:50 -Reversal of impairment loss in cgu

[@Mystic_force]

1:30:22 - unrecognised goodwill.

[@crazydino1416]

Best revision series for anyone doing self study for FR. Regular classes level coverage. Hands down the best videos available in the market! Thank you so much.

[@carahulmittal108]

Unallocatable goodwill 1:22:20

[@Ishiqa_Jhajharia]

38:38 - Reversal of impairment loss on individual asset
1:29:15 Example on calculation of Impairment loss when NCI is recorded at PSNA
1:37:16 example on Reversal of Impairment loss (CGU)

[@tarun1561]

This is the best revision series on youtube for FR...

[@shahmanav8848]

no brother u r wrong, this is G.O.A.T series of FR.

[@dineshnamberumallu7764]

00:01 IND AS 36 Impairment of Assets
01:42:31 IND AS 105 Non Ciurrent Assests held for sale

[@Gamer-zb8oe]

Whether you take classes or not , Bas Ajay Sir ke Revision lecture(for conceptual clarity)& his Q.B.(for practice ) is more than sufficient.......

[@Code_Alchemy]

1:16:00 - Ind AS 36 (para 104) says impairment loss for a CGU shall be allocated first to Goodwill, then to all other assets in the CGU pro rata on the basis of the carrying amount of each asset in the CGU. (i.e. including assets which can be tested for impairment individually)
Further it says (para 105) that in allocating an impairment loss to individual assets within a CGU, the carrying amount of assets shall not reduce below their individual recoverable amounts.
Hence, is it right to adjust the balance of impairment loss (after adjusting goodwill) to the full extent of individual impairment loss of an asset ? Wouldn't that give right answer only when impairment loss of CGU allocable to the said asset is higher than the individual impairment loss of the asset ?
1:20:40 In Example 4:
Had the individual recoverable amount of Machine A been 4,75,000 (instead of 5,00,000), individual impairment loss would be 50,000 (5,25,000 - 4,75,000).
However, on pro rata basis, portion of impairment loss of CGU allocable to Machine A is only 45,000.
Impairment loss of CGU (2,25,000) - Goodwill (1,50,000) = 75,000
Impairment Loss of CGU allocable to Machine A = 75,000 * Carrying amount of Machine A (5,25,000) / Carrying amount of all other assets in CGU (A,B & C) (8,75,000) = 45,000
But, on following step 2, we'll adjust the entire individual Impairment Loss of Machine A which is 50,000, whereas only Impairment Loss of 45,000 is allocable to Machine A.

[@ADITYATIWARI-kz4zh]

5:31 - Reasons of
impairment
10:03 , 39:30 - Difference between revaluation and Impairment
13:21 - Steps to be followed for calculation & recognition of impairment loss on individual asset.
23:03 - calculation of recoverable amount
41:18 - Reversal of impairment loss on individual asset
50:22 - important note
55:45 - Concept of CGU
1:37:16 - example on cgu reversal of impairment
1:30:22 - unrecognised goodwill.
1:32:50 -Reversal of impairment loss in cgu
1:43:00 IndAS 105

[@NitiSharma697]

1:03:27 goodwill acquired in business combination
1:24:42 unrecognized goodwill attributed to NCI

[@prabhjotsingh-hz1fe]

sir apne jis tareeke se CGU clear karwaya aur log nahi karwa paye thank you soooooooooooo much sir dill se thank you again and again

[@nidhikumari7503]

Only you can explain it in such a simple way . First time all concepts of this ind AS cleared in perfect manner. Thanku so much 🙏🙏🥰🥰

[@vuresathyanarayana]

For exam purpose 1:11:00 - 1:32:55 Steps to be followed for calculation and recognition of impairment loss on CGU
Reversal of Impairment Loss on CGU 1:32:56 - 1:42:55

[@harshita.poddar]

Thank you sir... Cant believe you made all the concepts clear... forever grateful🙏

[@keerthim7923]

Bahuth dhanyavad sir was waiting eagerly !!

[@rishikamriya5257]

Bestest revision of 36 and 105, revaluation vs impairment was key 🥳

[@CationEducation]

Hamare question aasani se banjaye, iske liye aapne kitni mehnat ki he ye mein soch bhi nai sakta. Mein likhke deraha hun. Agar ajay sir ACCA padhane aagaye naa, AIR1CA will be a global institute. Atul bhayya, 5 years down the line AIR1CA has to global 🫡🫡

[@purvibhutra2732]

Thank you so much sir for this wonderful lecture and your efforts to make this topic easy with logical understanding ..... It really helps us for gaining conceptual understanding and question solving becomes much easier for us.

[@funaccepted]

Exam pass karne ka support system hai yeh.... Thanks a lot for your selfless work

[@charuarora9928]

01:42:20 Ind as 105

[@ps-gh3hu]

Ajay Sir, sach mai master hai, pata nahi intne kam age mai kaise mastery kiya, he has successfully cross liked each and every IND AS, that to all relevant concepts, itna mastery mai kidhar nahi dekha, kasam se.

[@maitrijain5863]

From watching is for exams , now watching it for interview 🥹

[@karthikshettigar6392]

I think this guy is a UPSC material because clarity of thoughts he has🔥🔥

[@kartikgupta3359]

Sir you are the real boss
Idk ki nov m exams clear honge ya nahi, but FR ka paper aapke notes, apki revision videos aur aapka que bank jo order kia tha uske bharose hai.
Business comb bhi apke badolat smjh aaya ye bhi aajaenge baki apke bharose
Radhe radhe.
You are much much much better. Bcoz at the end of the day, number lane zruri hai. Marks ke chakkar m ratte lagana pde chahe kch ho.
Radhe radhe thanku sir. Baki ind as ki bhi daal dena sir

[@NavinPaiCA]

Clear hue ki nhi ??

[@derivative880]

1:42:35 :ind as 105

[@arushnigam7074]

1:24:40 NCI at PSNA treatment while calculation of Impaiment loss
1:29:25 Que 23 (ILL-11)

[@gauravahuja4591]

Thank you so much sir... very helpful for revising concepts in short duration with quality

[@mehakWattsVlogs]

First time found Ind As36 so easy.Thank you Sir for logics behind each nd everything 🙏🏻

[@YOGESHJOSHI519]

1:42:00 Ind as 105 has been asked in May 23, Nov 23 and May 24 for 8 .8 and 5 marks respectively

[@adityabaxi5261]

Thank You Sir, was waiting for this

[@mohitvermakkp]

Bhaiyaa kahin aapne galti se revision lecture ki jgeh main class to upload nhi ki naaa
Qki esme aapne revision lecture se kahin jyaada depth me smjhaya hai after this video my these Ind AS are super strong
Abb inme to dikkat nhi aayegii❤

[@tusharmodi7655]

Pending
41:00-56:00- Reversal of IL(
individual)
1:33:00-1:43:00-Reversal of IL(CGU)

[@kritikakapoor1404]

Never understood this ind As earlier before watching this video. Thank you so much ❤️

[@harshpadia5577]

Revision bahot jordar tha maja aa gaya sachme thank you very much sir 🙏👍 RADHE RADHE

[@shivikasafar2611]

1:41:41 Ind AS 36 Impairment
1:42:38 Ind As 105 NCA Held for sale

[@RajshekarIengar]

Thank you so much Sir
Radhe Radhe🙏

[@abhishekdubey7165]

55:45 - Concept of CGU
1:11:26 Calculation of Impairment Loss In case of CGU

[@rishirajgoutam]

Bahoot achha laga sir ye revision video 👏👏👏❤🙏

[@deepalisharma6231]

Thank you so much❤❤❤

[@tejaswadher]

Thank you sir for revision lecture

[@harshkalra2176]

Thank you sir.
Radhe radhe 🙏🙏

[@Mona1208-0]

Tysm sir 🙏

[@ca_arjunmanoj9303]

Radhe Radhe ❤🙏Thank you sir

[@sejaljain231]

Sir, whole concept is cleared
Thanks alot

[@kritikakapoor1404]

THANK YOU FOR THE DETAILED VIDEO😇😇

[@iamdivyacherukuri]

🙏🙏🙏 THANK YOU SO MUCH

[@pranaygangan]

Best of all , Thankyousomuch Sir ❤

[@ishakhandelwal3690]

Amazing revision video.Thank you so much sir❤

[@trektest1267]

1:00:00 Concept of CGU

[@miradilali3682]

Thankyou ❤

[@sakshijain5857]

Radhe radhe Sir.... thank you sir....no one is like uhh sir....🥺🙏🙏

[@user-bt2ku4ph1f]

Thank you sir for the amazing revision🙏🎉

[@adityasaikota6018]

Tq sir for the detailed revision video ❤❤❤❤❤❤

[@Ramrasjangid]

Thank u sir for giving best knowledge of ind as 🎉🎉🎉

[@kavishjain7935]

Great Lecture. Thank you, Sir.

[@priyajalan4517]

thanx a lot sir ..maze agye lect lekar
Sir plz ek request hai.indas 33 with ques daal dijiye

[@tanishqjain132]

1:25:03Impairment ralated to Goodwill (PSNA) Ind as 103
34:57 ind as 36 (new concept)

[@tanishqjain132]

1:42:49 Ind as 105

[@tanishqjain132]

1:58:16 difference between 36 and 105

[@tanishqjain132]

2:01:38 Disposal Group

[@gopalsantoshjha]

Thank you Sir🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻

[@parthvijay363]

Thank you so much sir ...🙌🙌

[@KrishanKumar-cl8gl]

In ind AS 105 jab changes to plan of sale hota h to usme carrying amount and recoverable amount ko compair nhi karenge kya

[@User7xghhdd333]

Thank you sir ❤

[@saurabhoza565]

Radha Radha sir
God of FR

[@karimullashaik7092]

Thank you sir

[@xyz-by7dx]

Sir aapka revision videos he follow kar rhi hu but aapse lecture nhi liya hai kya me doubts puch skti hu???

[@ImamMehdiA.S]

Thank you for this amazing video sir.. i’m doing my entire FR prep from this revision classes. I cant thank you enough❤.
Can you please tell where I can find this notes. I was not able to find in telegram. Thanks🙏🏻

[@hemantkumar8136]

air1 website

[@komalbhura5181]

Sir,
Shares in subsidiary which are to be sold, will be covered in this ind as ? cause we only consider NCA as (PPE, intangible assets and IP).
Doubt because of question 6 part 1 in icai mat.

[@vikashbhardwaj3630]

Best reivsion lecture, pls upload ind as 33❤

[@kirankumarsahu5070]

Much grateful for your resources and support!

[@PankajSahu-zd4xn]

Radhe radhe shyam se milade 🙏🙏🚩🚩🙏🙏

[@paramsharma5554]

अतुल भाई या अजय भाई आप दोनों को बहुत-बहुत धन्यवाद, सीए को आसान बनाने के लिए

[@sejalkochar1914]

Sir please one single rev video of IND As 33 with types of imp questions🙏🙏

[@AtulAgarwal]

3-4 din mai

[@aayushgupta9446]

PSNA concept in Ind AS 36
1:24:00

[@Leiwei-jd6xi]

1:09:46 : Allocation of goodwill

[@Ravi_Tanwani]

Thanks

[@kahiankahibaatein01]

Thank u sir🙏

[@reenajindal3510]

Sir please tell me whether IND AS like 8,10,101,113 will be uploaded or not

[@AyushChowdhury-kk3ei]

1:24:43 - if goodwill acquired in business combination

[@kajaldhokale9775]

Best teacher in the world 🌎

[@AmitRaj-fx8go]

Priceless revision, Many Many Thanks

[@Taranjeetkaur-tz6gs]

1:24:40 Partial goodwill

[@priyanshugupta3900]

1:26:00
Consolidation goodwill

[@rkthakur9228]

Best revision class

[@DishaJain12]

Concepts clarity 100%
Thank you sir...

[@hihi-er8vz]

50:00 note

[@Sumitkumar-xc2xc]

Best teacher for FR

[@mauliktimbadiya9779]

Thank a lot sir !!❤

[@dhruvii1236]

54:40 if recoverable amt increase only cos of unwinding of discount then NO REVERSAL of Impairment Loss shall be done

[@juhinebhani7317]

1:22:49 unallocable goodwill or corporate asset

[@ashokbhatt7261]

Jai shri Raadhey Govindh

[@PuneetKumar-gh9go]

I am a qualified CA only because of ajay bhaiya

[@shivamaggarwal884]

1:42:33 for Ind AS105

[@surajrana9964]

IND AS 105 - 1:42:34

[@Exploring_Incredible_Bharat]

Thank you sir.

[@manujchandani1747]

Thankyou sir !

[@poojachouhan05]

When you upload ABC analysis for nov 23 exams in FR and sfm

[@AjaySingh-ew6zt]

Now Uploaded

[@Aman-vw4zu]

1:42:30 Ind AS : 105

[@vaishnavimujumdar113]

1:43:00 Ind AS 105

[@nikhilmahawar9607]

Radhe radhe sir. Real Bhagwaan ho sir ji aap. Best lecture ever with every important points.
Vaise sir itni smile kyu? 😂

[@NVDGameryt]

1:42:33 Ind As 105