IND AS 34, 108, 113 Revision | CA Final FR | Interim, Segment, Fair Value | By CA Ajay Agarwal AIR 1

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  • Опубліковано 11 січ 2025

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  • @preranaparakh12
    @preranaparakh12 Рік тому +20

    For Self reference:
    25:15 Exam Oriented for Ind AS 34
    57:33 Ind AS 108
    1:38:43 Ind AS 113

  • @aasimbalbale756
    @aasimbalbale756 Рік тому +109

    00:20 Ind AS 34 - Interim Financial Reporting
    10:21 Prep of Interim Financial Report
    24:38 Recog of Items in Interim Financial Repor
    26:33 Income & Expense incurred
    32:23 Incme Tax expense
    49:19 Allocation of Fixed Over head
    57:30 Ind AS 108 - Operating Segments
    1:04:10 Operating Segment
    1:17:00 Reportable Segment
    1:28:58 Disclosure of Segment
    1:38:46 Ind AS 113 - Fair Value Measurement
    2:00:54 Determining Price
    2:16:37 Net Assest Valuation Approach
    2:17:40 Income Approach
    2:19:09 Cost Approach
    2:19:58 Notes

  • @jasonbourne00786
    @jasonbourne00786 Рік тому +15

    00:00:00 IND AS 34 INTERIM FINANCIAL REPORTING
    00:57:33 IND AS 108 SEGMENTATION
    01:38:43 IND AS 113 FAIR VALUE

  • @sarojprasai959
    @sarojprasai959 Рік тому +71

    He doesn't ignore anything even in revision. That's the speciality of Agarwal Brothers ❤. Others just revise the important concepts in their revision videos.

  • @CaAkash1
    @CaAkash1 Рік тому +266

    बोलो वृंदावन बिहारी लाल की जय

  • @SomeswarRy
    @SomeswarRy Рік тому +3

    FOR SELF:
    20:02 Year to date meaning, 32:20 Income Tax Reporting in Interim FR, 49:16 FIXED COST ALLOCATION (8min) (IFR, Ind AS 34)

  • @sarveshjajoo6135
    @sarveshjajoo6135 Рік тому +27

    1:38:40 - IND AS 113

  • @ektamaheshwari5196
    @ektamaheshwari5196 5 місяців тому

    IND AS 34: Income tax expense for interim reporting period- 32:22
    IND AS 113: FV of Decomissioning Liability 2:20:24

    • @shachigarg
      @shachigarg 5 місяців тому

      Hey!!! These revision lectures are applicable for Nov 24 also na?? If you are studying for the same attempt!

    • @ektamaheshwari5196
      @ektamaheshwari5196 5 місяців тому

      @@shachigarg yes!, you can refer. These lectures gave great conceptual clarity.

  • @amanlohani6944
    @amanlohani6944 17 днів тому

    00:23 Ind AS - 34 Interim Financial Reporting
    57:29 Ind AS - 108 Operating Segments
    1:39:05 Ind AS - 113 Fair Value Measurement

  • @PuneetKumar-gh9go
    @PuneetKumar-gh9go 11 місяців тому +33

    Guys i am a qualified Chartered accountant because of ajay bhaiya

  • @prerna72839
    @prerna72839 Рік тому +27

    57:32 Ind As 108

  • @AmitaSharma-
    @AmitaSharma- Рік тому +1

    18:00 comparative fs
    01:58 crux 113

  • @shubhshah1427
    @shubhshah1427 10 місяців тому

    1:38:46 Ind AS 113 - Fair Value Measurement

  • @shubhangchaturvedi1925
    @shubhangchaturvedi1925 8 місяців тому

    At 38:39, Notes say Weighted Avg Tax Rate [WATR] whereas it is treated as Average Tax Rate in the calculations wherein the equal weights are being used

  • @vishalbajpayee8759
    @vishalbajpayee8759 Рік тому +17

    Thanks a lot
    A student can prepare entire indas just by this revision lecture

  • @SanjaySingh-wo9hy
    @SanjaySingh-wo9hy 9 місяців тому +33

    00:00:05 IND AS 34 INTERIM FINANCIAL REPORTING
    00:57:33 IND AS 108 SEGMENTATION
    01:38:43 IND AS 113 FAIR VALUE

  • @financeandfootprints
    @financeandfootprints 5 місяців тому +5

    Thank you so much Ajay sir for your amazing FR revision lectures, marathons, ABC analysis, Important questions list and thorough guidance. I'm a CA now in May 24 attempt.
    Aspirants who are watching this: I'd highly recommend Ajay sir as a Go To for FR! All the best!

  • @yashicashyamsukha7942
    @yashicashyamsukha7942 Рік тому +7

    I wish I had known about you earlier and taken classes from you for all CA Final subjects. You are just commendable and the clarity you possess and the ease with which you impart knowledge is just the way makhan ki tarah ghuss gaya dimaaag mai. Apka dil se koti koti dhanyawad😇.

  • @vishalmalara5344
    @vishalmalara5344 Рік тому +37

    For someone who was haunted by this subject, u really came like Shree Krishna removing all the darkness and helping us
    Thanks alot sir ❤

  • @monikasharma8318
    @monikasharma8318 4 місяці тому

    Computation of NRV of Raw material: 32:00

  • @nochupachup
    @nochupachup Рік тому +9

    Or ab revision shuru.. thankyou sir..Jai Shri krishna

  • @Ca_dhrumil99
    @Ca_dhrumil99 Рік тому +10

    57:33 IND AS 108
    1:38:43 IND AS 113

  • @jyotik-jx5uj
    @jyotik-jx5uj 4 місяці тому +2

    Radhe Radhe Sir. Aap sach step by step jo padhate hain, sb bahut easy ho jata h. Bahut se teacher basic pe bat nhi krte but aap basics b bahut ache se bta dete ho jisse main concept bahut easily ache se samajh aate hain.

  • @YogeshJoshi-o5z
    @YogeshJoshi-o5z Рік тому +9

    thank you sir for providing lectures
    ur revision lectures are far better than regular lecture which i purchased

  • @Mercuriankid
    @Mercuriankid Рік тому +2

    Ajay sir !!!!! Thank you so much. Watched your lectures 1 year back. This is itna helful ki bata nahi pa rahe . Wish you and your family immense happiness and success. Radhe Radhe

  • @harshilpatel2156
    @harshilpatel2156 10 місяців тому +2

    Revision lecture main itana details me koi nahi sikhata, sir. Thank you so much sir.

  • @DineshKumar_Baskar
    @DineshKumar_Baskar Рік тому +5

    Im watching Sir's lecture for the first time. Really great sir. Kudos for concept clearity.
    This the best ever lecture for FR. ❤

  • @VishalAManglani
    @VishalAManglani 8 місяців тому +2

    2:19:01 nahi sir aap afm alag pdathe ho..aapke jaise notes koi tho bnata nhi..jai shree ram

  • @arjunsingh97767
    @arjunsingh97767 11 місяців тому

    trasportion & transaction1:59:00

  • @beenujoshi_06
    @beenujoshi_06 9 місяців тому

    1:35:38 geographical information

  • @shivamsomaiya9363
    @shivamsomaiya9363 Рік тому +1

    Great Learning , But one suggestion from my side is that , Give Time Stamp when one or more concept cover in one lecture.
    Radhe Radhe

  • @karishmamishu
    @karishmamishu 2 місяці тому +2

    Thank you so Much sir!
    This is really helpful!
    Please start coaching for the ACCA Professional level (only 4 papers) as well!
    As poeple who take class from you will have to write only 4 subjects after clearing CA. this will be a really helpful step!

  • @capiyushjain5952
    @capiyushjain5952 Рік тому +6

    M.p of land - 100 cr
    Sell price - 1 crore
    Then can we say fv of gun = 99 crore 😃😜

  • @yashvantkumar8885
    @yashvantkumar8885 Рік тому +3

    Hands down Ajay Aggarwal is best .What a clarity of concept of each and every topic .Thank you so much Sir for your's efforts towards students who was unlucky to not get ur classes. 🌼❤️🙏

  • @Chahatthapar
    @Chahatthapar Рік тому +1

    I sincerely wish I had discovered CA Ajay Agarwal earlier and had the opportunity to learn all my CA Final subjects from you. Your teaching style is truly outstanding, and the way you conveys knowledge is incredibly clear and easy to grasp. It's as if the concepts effortlessly settled in my mind. I'm profoundly grateful for your exceptional guidance. 😇
    radhe radhe

  • @purvibhutra2732
    @purvibhutra2732 Рік тому +3

    Thank you sir for this exhaustive revision lecture..... Your examples in the revision lecture covers almost all the questions in the book along with conceptual clarity. This is the most benefiting thing for all the students. 🙏

  • @manishkukreja5505
    @manishkukreja5505 Місяць тому +2

    Thanks a ton for Revision Lectures...Radhe Radhe sir.

  • @shivpriyasharma3040
    @shivpriyasharma3040 8 місяців тому +2

    Thank you so much sir, your explaining techniques are so good and your notes are so helpfull for in revision

  • @urmishrawal1111
    @urmishrawal1111 4 місяці тому +3

    Bolo shree radha rani ji ki jay always 🙏🏼

  • @shauryabiyani3716
    @shauryabiyani3716 9 місяців тому

    57:30 Indas 108

  • @nikkeyagarwal6125
    @nikkeyagarwal6125 Рік тому +7

    Thank you sir... kaafi required the ye lectures
    And I've been watching your lectures for a while now and i must say bht jayda ache se smjh aa rha hai and kaafi easily questions solve ho rhe hain🙏

  • @priyajalan4517
    @priyajalan4517 Рік тому +18

    thanks a lot ..sir plz aur indas bhi jaldi daal dijiye

  • @nandinimittal3260
    @nandinimittal3260 Рік тому +2

    I was waiting for your revision videos to start my revision,.. thanks alot sirrr

  • @rajibchakraborty-s4h
    @rajibchakraborty-s4h Рік тому +2

    Also will it be possible to do a lite touch on First time adoption and analysis of financial statement if possible, that will be a real big help.. thank you so much already bhaiya

  • @aayushipurohit461
    @aayushipurohit461 Рік тому +3

    Thank you sir for this exhaustive revision lecture 🙏

  • @ankitborkhade1337
    @ankitborkhade1337 Рік тому +2

    Radhe radhe Dhyanaywad for the amazing lectures and amazing classes

  • @chahat_nimbark
    @chahat_nimbark 5 місяців тому +1

    Thank You Ajay Sir, Radhe Radhe 😇🙏

  • @prateekbansal2973
    @prateekbansal2973 Рік тому +6

    Much awaited revision 😍

  • @ca_arjunmanoj9303
    @ca_arjunmanoj9303 Рік тому +9

    Much awaited revision video❤
    Thank you so much❤😊 For making FR in such a manner, Waiting for remaining lectures....
    Radhe Radhe Bhai❤🙏

  • @hardikmangwani4592
    @hardikmangwani4592 2 місяці тому +1

    when we allocated FOH of 9500 as absorbed overheads and 500 to unabsorbed overheads in 2nd Quarter, we have already allocated some of this cost(i e.5000) to absorbed and unabsorbed OH in 1st Quarter.
    So in 2nd Quarted only balance OH will be allocated to both of this, am i right or there is some conceptual error on my side?
    Sir where can i find revision lecture of Ind As 2??

  • @tejaswadher
    @tejaswadher 4 місяці тому +1

    Thank you sir for revision lecture...Radhe Radhe

  • @aveekdas6343
    @aveekdas6343 10 місяців тому +1

    Ajay bhai kamaal kar rha hai.Lakh lakh shukriya bhai.

  • @simantabarman3546
    @simantabarman3546 Рік тому +1

    Thank u a lot dada, Radhe Radhe

  • @riddhiamin6519
    @riddhiamin6519 5 місяців тому

    @1:29:50 aapki class itne ki hi to he FR & AFM both mahengi 😅

  • @rajibchakraborty-s4h
    @rajibchakraborty-s4h Рік тому +2

    this series is the most useful revision lecture for finals, thanks a lot bhaiya

  • @harshitaarora7741
    @harshitaarora7741 Рік тому +2

    Thankuhh sir for updated notes and revision videos..❤ please provide other Ind AS asap.

  • @swanand225
    @swanand225 7 місяців тому +1

    Thank you for this revision lecture Ajay sir!

  • @yashagrawal3772
    @yashagrawal3772 Рік тому +10

    Koti koti dhanyawad

  • @vvh2194
    @vvh2194 Рік тому +1

    Thanks sir. Kindly provide the revision lecture for IND AS 33 & IND AS 21 also sir.

  • @RajshekarIengar
    @RajshekarIengar Рік тому +2

    Thank you so much Sir
    Radhe Radhe🙏

  • @karimullashaik7092
    @karimullashaik7092 Рік тому +5

    Finally thank you sir

  • @anand05021985
    @anand05021985 Рік тому +1

    Sir, there is one hidden video in the Playlist. Please make it visible if it is another revision video

  • @ajitkumarsinghandworld6766
    @ajitkumarsinghandworld6766 Рік тому +4

    Sir please give me revision series of nov 23

  • @hardikmangwani4592
    @hardikmangwani4592 2 місяці тому +3

    Now we miss Ratan tata sir😢

  • @Krishna.4321
    @Krishna.4321 Рік тому +2

    Thank you sir for providing to the point concept baki teacher to apni bdayi kr krke hi time waste kr dete h

  • @PankajSahu-zd4xn
    @PankajSahu-zd4xn 11 місяців тому +2

    Radhe radhe shyam se milade 🙏🙏🚩🚩🙏🙏

  • @radhikasinghal2933
    @radhikasinghal2933 8 місяців тому +1

    thank you so much sir for providing these lectures. 😇

  • @amaresh6620
    @amaresh6620 Рік тому +3

    ❤❤❤ Thank you so much sir❤🙏💐

  • @manishyadnik9921
    @manishyadnik9921 Рік тому +2

    Sir,
    Can you please tell me whether these are relevant for Nov. 23 also?

  • @bismitadutta6225
    @bismitadutta6225 Рік тому +1

    Saviour at last....
    Thank you Sir

  • @CAChirag24
    @CAChirag24 Рік тому +3

    Radhe Radhe

  • @rohitgulwani8659
    @rohitgulwani8659 2 місяці тому

    Sir please answer , if we are reducing transportation cost. Can I say it is a realisation value of car. I am talking about ind as 113 fair value measurement

  • @pateldhruv711
    @pateldhruv711 Рік тому +4

    Thank u so much sir 😊

  • @kritibhatia7897
    @kritibhatia7897 Рік тому +1

    Amazing efforts! Thank you sir ❤

  • @Falguni0910
    @Falguni0910 3 місяці тому

    10:57

  • @mayanksharma6089
    @mayanksharma6089 8 місяців тому +1

    Kasam se pehle pta hota apke bare m to paise waste na hote bhai❤❤❤

  • @nikhilmanwani2729
    @nikhilmanwani2729 Рік тому +1

    Nov 23 ke liye yahi revision videos follow kare??

  • @Krishna.4321
    @Krishna.4321 Рік тому +1

    2:00:10

  • @mohitvermakkp
    @mohitvermakkp Рік тому +2

    Thank you so much bhaiya ❤❤❤

  • @pratik6342
    @pratik6342 Рік тому

    888 : Ease Grace Abundance.

  • @mayavyas9364
    @mayavyas9364 Рік тому +4

    Thankyu so much sir

  • @Next__Step
    @Next__Step Рік тому +4

    Thank you

  • @FS11228
    @FS11228 Рік тому +1

    To the point revision lectures, thankyou sir

  • @Krishna.4321
    @Krishna.4321 Рік тому

    57:30

  • @nikhildeshpande6635
    @nikhildeshpande6635 Рік тому

    10:24

  • @arjunsingh97767
    @arjunsingh97767 9 місяців тому

    25:01

  • @AmanSharma-tg4zk
    @AmanSharma-tg4zk Рік тому

    Sir pls important question list from nov 23 question bank share krwa dijiye for FR and SFM 🙏🏻🙏🏻🙏🏻🙏🏻

  • @poonamkedia7589
    @poonamkedia7589 Рік тому

    Nov 22 notes notes not matching with the cls notes

  • @Krishna.4321
    @Krishna.4321 Рік тому

    1:38:40

  • @venkateswararao4963
    @venkateswararao4963 Рік тому +1

    Sir pls upload ind as 101 and ind as 8

  • @jayeshparmar4770
    @jayeshparmar4770 Рік тому

    For Self
    Check and correct formate in notes 1:31:57
    52:14 Allocation of fixed overhead to production units

  • @editorboy5262
    @editorboy5262 3 місяці тому

    Sir need some guidance i can complete my 1st revision for cma final upto 10oct and left proper 2month should i go for dec 24 attempt ig Yes how much revision I need to get good marks or any strategy if you recommend

  • @Jaishreekrishna-k5c
    @Jaishreekrishna-k5c 4 місяці тому +1

    Radhe Radhe ji

  • @a1234314
    @a1234314 Рік тому +1

    Sir I need pdf of this lecture.

  • @yashaggarwal5871
    @yashaggarwal5871 9 місяців тому +1

    thanks sir for the lecture

  • @shivam-vanik
    @shivam-vanik Рік тому +2

    Thank you so much

  • @ishanikagoyal7341
    @ishanikagoyal7341 Рік тому

    In revision lectures mai pura FR revision hai ?

  • @avinashsonawane1204
    @avinashsonawane1204 8 місяців тому +1

    Thank you sir ji ❤❤

  • @Joingauravgupta
    @Joingauravgupta 9 місяців тому +1

    Jai shri krishna ❤

  • @YogeshJoshi-o5z
    @YogeshJoshi-o5z Рік тому

    aur konse IND AS ke revision lecture ayenge ?