Assess or Re assess DTD DTA 11:00 Tax Rate on Dividend 18:00 DT on Business combination 19:30 Share Based Payment 29:20 Investment in Subs/JV/Associate 30:15
Thank you so much sir for this Revision lecture , I was actually waiting for that , I had done FR 1.5 yrs ago still i'm able to recall all concepts bcz of you 🙏🙏 #AK he Bhaaaaaaiiiiiisaaaabbbbb
35:17 rou + lease question 44:00 reco question 49:51 illus 15 see presentation Concept at time of dta reversal 1:04:25 eg 1 second point 20b bad debt provision adj Thanks sir amazing session so detailed yet so concise.
A T L L A T H A L T H L L T L A + MAT ka mtalb hi DTA hai 10:17 15:28 23:11 32:16 33:58 lease (in tax ROU and LL will be nil 38:22 SBP-- need to learn this 40:42 (Current tax is calculated on tax income) p&L mai current tax aata hai, current tax mtalb income tax wala tax. but hume aapni ego satisfy karne k liye Deffered Tax ki adjustment karte hai means current tax mai DTL add and DTA minus. Taki current tax mai, Deffered tax + ya - karke accounting profit wala tax disclose kr ske. in simple deferred tax is just ego satisfaction of institute 44:12 LDR 56:48 (wp is must all the time), 1:01:42 1:02:25 these 2 examples long question: 1:05:36 PART A 1:14:37 PART B
Thankyou so much sir notebook direct utha ke dekha to laga ye kya h DTA n all but he revision video start kiya sab yaad aa gaya q ki classes ke waqt humne acha revise n written ki thi isliye Varna sir yaad nai aata agar aap hamare piche nai padte to revision kiya written practice ki ye sab puchte nai to 😊😊
Sarak sarak sarak.... After learning financial instruments and business combination from you, I am thinking it is for puc students not for CA final students 😊😊😊
Later it would be great if you could explain the treatment of DTA/DTL, when the asset is funded by Government Grant and ICDS 7 is applicable for Taxatation purpose
Bhaiya i challenge you ,,,aap CMA Final ke CFR ka concept notes nhi bana skte...aur nahi padha skte -------Apka Chota Bhai🙏🏼❤ (Please Prove me Wrong 😂)
Sir illustration 8(ii) and Q2 (ii) are contradictory To be specific value of dtl in year 1 is 3.6 In illustration 8 it is charged to p&l and in Q2 it is charged to oci Assumptions are bit logical in illustration 8 Which is one correct Please do reply
Namaste Sir, need one clarification. I have been giving my CA final gr 2 exam since 2006. Recently cleared SPOM set B exam. Now am I required to clear ADVANCE IT course before giving my Nov 24 exam ? All these days it was before applying membership. Is it changed now ? Kindly reply sir.
Today I did 109 & 12 from your revision video & notes and to be honest this is the first time I got conceptual clarity 😅 Sir you are doing great job & thank you for such an amazing video 👍🏼
Ind AS 12 Timestamp:- with AK Board Notes solution pg no
8:09 - DTA/DTL/P&L/OCI
9:04 - Other than Temp diff
10:51 - Assess/Reassess DTD,Tax losses,Unused credits, MAT credit
15:12 - Determine Tax rates
16:35 - Ex - Pg no 17
19:31 - Accounting for Deferred tax
21:25 - Offsetting DTA & DTL
21:50 - Ex - Pg no 8
23:18 - Ex - Pg no 13 (LDR)
26:41 - Bus combination
29:04 - Asset Acquisition
29:32 - SBP (ill 4)
30:29 - TD Associate with Invest in subsidiary, branches , Associate & JV
33:19 - Diff btw Ind AS 12 vis-a-vis AS 22
33:52 - ill 2 (Lease)
36:22 - ill 3 (Bus comb) pg 31
38:24 - ill 4 (SBP) pg no 37 (LDR)
40:33 - ill 5 (LDR++) pg no 20✨
44:01 - ill 9 (Invest) pg no 22 (LDR+++)✨
49:32 - ill 15 Self pg no 9
49:45 - ill 16 (Ques 3 refer similar) pg no 12 (LDR)✨
54:12 - ill 18 (Rate change) pg no 24
55:28 - ill 19 (Bus comb) pg no 33 (LDR)
56:35 - Ques 1 Self (Invest) pg 18
56:42 - Ques 2a. (MAT) Pg no 15
Ques 2b. (Depn & Reval) LDR+++✨
1:01:23 - Ques 3 (same as ill 16) pg 19
1:02:00 - Ques 5 (Discuss with 20A)
1:02:12 - Ex 1 pg no 34 (LDR+)✨
1:04:45 - Ex 2 (Undisturbed profit) pg 35
1:05:45 - ill 20A,B,C pg no 25
Thank you
Kya mast kaam krta tum maqsud bhai
@@nehasoni4514 shukriya 😃
33:56 illu 2
36:21 illu 3
38:22 illu 4
40:33 illu 5
44:07 illu 9
49:45 illu 16
54:13 illu 18
55:29 illu 19
56:34 PP 1&2
1:01:24 PP 3&5
1:02:13 solved eg 1&2
1:05:18 illu 20
36:22 - ill 3 (Bus comb) pg 31
38:24 - ill 4 (SBP) pg no 37 (LDR)
40:33 - ill 5 (LDR++) pg no 20✨
44:01 - ill 9 (Invest) pg no 22 (LDR+++)✨
49:32 - ill 15 Self pg no 9
49:45 - ill 16 (Ques 3 refer similar) pg no 12 (LDR)✨
54:12 - ill 18 (Rate change) pg no 24
55:28 - ill 19 (Bus comb) pg no 33 (LDR)
56:35 - Ques 1 Self (Invest) pg 18
56:42 - Ques 2a. (MAT) Pg no 15
Ques 2b. (Depn & Reval) LDR+++✨
1:01:23 - Ques 3 (same as ill 16) pg 19
1:02:00 - Ques 5 (Discuss with 20A)
1:02:12 - Ex 1 pg no 34 (LDR+)✨
1:04:45 - Ex 2 (Undisturbed profit) pg 35
1:05:45 - ill 20A,B,C pg no 25
Sir i took your classes and i have completed 100% of them.
Trust me sir- Bht zada maza aaya .
Itna confidence aagya h ab Fr me - Iss baar 80 paar
13:30 Q20
33:56 Q13
36:21 Q18
38:22 Q14
40:33 Q21
44:07 Q7
49:45 Q4
54:13 Q10
55:29 Q16
56:34
Q8 Part 1
MAT
Q8 Part 2
1:01:24 PP 3 & AQ3
1:02:13 solved eg 1&2
1:05:18 AQ2
air 1 qbank
Q13-33:57
Q18-36:27
Q14-38:26
Q21-40:34
Q7-44:08
Q20- DO SELF-49:32
Q4-49:45
Q10-54:14
Q16-55:30
Q-56:35 -NOT in my Qbank mtp aug18
Q-56:42-not in my Qbank mtp mar19
Mcq 10:03 11:19
DTA reversal qn 14:26
Current tax CR
Def tax can b on new rate if assure 15:41
Qns 33:59
Iln2 34:32
Iln3 36:30
⭐️Iln4 38:29 sbp
⭐️Iln5 40:56
Illn9 44:11
✅ 48:05
Iln16 49:50
Iln18 54:16
Iln19 55:54
⭐️Q2 56:38
Q4 1:01:56
⭐️Se1,2 1:02:25
⭐️20ABC 1:05:17
Ind as 12 start: 2:43
ill2 33:56
ill 3 36:21
ill 4 38:21
ill 5 40:32
ill 9 44:07
ill 16 49:44
ill 18 54:12
ill 19 55:28
qus 2 56:48
qus 3 1:01:27
example 1 1:02:23
example 2 1:04:46
illu 20 1:05:30
Assess or Re assess DTD DTA 11:00
Tax Rate on Dividend 18:00
DT on Business combination 19:30
Share Based Payment 29:20
Investment in Subs/JV/Associate 30:15
Thank you so much sir for this Revision lecture , I was actually waiting for that , I had done FR 1.5 yrs ago still i'm able to recall all concepts bcz of you 🙏🙏
#AK he Bhaaaaaaiiiiiisaaaabbbbb
1:05:30 illustration 20a
1:14:35 illustration 20b
23:18 - Ex - Pg no 13 (LDR)
38:24 - ill 4 (SBP) pg no 37
40:33 - ill 5 (LDR++) pg no 20
44:01 - ill 9 (Invest) pg no 22
49:45 - ill 16 (Ques 3 refer similar) pg no 12
55:28 - ill 19 (Bus comb) pg no 33
Ques 2b. (Depn & Reval)
1:02:12 - Ex 1 pg no 34
Great explanation and expertise, thank you so much sir .....this was a great help....
Dear Sir, can't thank you enough for this. Have watched lecture of many teachers but concepts under Ind AS 12 were never this clear.
35:17 rou + lease question
44:00 reco question
49:51 illus 15 see presentation Concept at time of dta reversal
1:04:25 eg 1 second point
20b bad debt provision adj
Thanks sir amazing session so detailed yet so concise.
Sir you are the bloody best. No teacher can make us revise like this.
I cleared grp 1 sir after watching your revision videos 🎉
Thanku you so much sir
Bro help me
Practice kaha se kia questions?
Sir me Jo ldr bola hai wo practice kro
Ak hai bhaishaabb!!!!❤
A T L L
A T H A
L T H L
L T L A
+
MAT ka mtalb hi DTA hai
10:17
15:28
23:11
32:16
33:58 lease (in tax ROU and LL will be nil
38:22 SBP-- need to learn this
40:42
(Current tax is calculated on tax income)
p&L mai current tax aata hai, current tax mtalb income tax wala tax.
but hume aapni ego satisfy karne k liye Deffered Tax ki adjustment karte hai means
current tax mai DTL add and DTA minus.
Taki current tax mai, Deffered tax + ya - karke accounting profit wala tax disclose kr ske.
in simple deferred tax is just ego satisfaction of institute
44:12 LDR
56:48 (wp is must all the time), 1:01:42
1:02:25 these 2 examples
long question:
1:05:36 PART A
1:14:37 PART B
30:00 Investment in subsidiary
MY Q bank
Q13-33:57
Q18-36:27
Q14-38:26
Q21-40:34
Q7-44:08
Q20- DO SELF-49:32
Q4-49:45
Q10-54:14
Q16-55:30
Q-56:35 -NOT in my Qbank mtp aug18
Q-56:42-not in my Qbank mtp mar19
BAKI watch remaining full
2:38 Start
beautifully revised
33:54 illustrations start📌
33:51 question
Yeh INDAS itna easy tha, muje aaj pata chala ! Thankyou so much Sir!! 🌸
1:05:45 20A/20B/20C
1:02:12 Example 1
1:04:45 Example 2
Maza hi agaya Sir!
Tysm Sir😊
ill 3 36:21
*ill 5 40:33
ill 9 44:07
ill 16 49:45
Q2 56:45
Q3 1:01:24
ill 20 1:05:51
1:15:52 Muh pr garam garam chai marke aane ka 😂❤
1:06:11 qn 20 a b c
Thank you sir ❤
Start 2:35
49:49 Q. 4 of AA
Thankyou
33:22 - diff between AS & INDAS
Planning to revise today itself ...found latest vedio😊
Ty so much sir 🎉
For my ref
Q53(C) Adv Income 47:44
For my ref 49:44 to last excep 20A 🆗🆗🆗
Thankyou so much sir notebook direct utha ke dekha to laga ye kya h DTA n all but he revision video start kiya sab yaad aa gaya q ki classes ke waqt humne acha revise n written ki thi isliye Varna sir yaad nai aata agar aap hamare piche nai padte to revision kiya written practice ki ye sab puchte nai to 😊😊
Sarak sarak sarak.... After learning financial instruments and business combination from you, I am thinking it is for puc students not for CA final students 😊😊😊
for self ref 56:43
Self ref 32:00
Wow good coverage of questions...all these question are enough eligible to appear in exams💯
33:57 Questions
#36:14 Sir, here netting off is specifically not allowed na? or can we? 😮
Later it would be great if you could explain the treatment of DTA/DTL, when the asset is funded by Government Grant and ICDS 7 is applicable for Taxatation purpose
Finally ind as 12 sarak sarak 🎉
1:05:49 Illu 20 A
Bhaiya i challenge you ,,,aap CMA Final ke CFR ka concept notes nhi bana skte...aur nahi padha skte
-------Apka Chota Bhai🙏🏼❤
(Please Prove me Wrong 😂)
😂
Ak hai bhai sahb
Ek hi h bhai sahb❤❤
Bhai aaye h sab karwa k jayege 😆😆😆😉
I will score exemption in FR❤
1:08:54
Sir Q2 mtp galat solve Kia apnea please ek bar check karoge with icai soln
Sir illustration 8(ii) and Q2 (ii) are contradictory
To be specific value of dtl in year 1 is 3.6
In illustration 8 it is charged to p&l and in Q2 it is charged to oci
Assumptions are bit logical in illustration 8
Which is one correct
Please do reply
Update - reply from sir to follow Q2 from sir's question bank
First Comment ❤
13:36 illustration 15
33:59
36:24
38:26
40:36
44:14
49:35
49:53
54:14
55:36
56:28
56:36 Not in AA Book
56:43 Not in AA Book
1:01:51
1:02:11
1:02:19 Not in AA Book
1:05:15
❤❤❤❤❤❤❤❤❤❤❤❤❤
❤
Amazing
LAT ki full form??
28:38
44:07 illu 9
sir mcq ka gyaan bhi diya karna ese jo obvious nahi hote h... jaise 10:26 me diya.. kyki jab just miss hota h pass hona.. to bohot dard hota h
30:30
1:05:20 que 20A 20 B 20C till end revise must for exam
AK HAI BHAISAAAAAAAAAAAAAAB
FR matlab AK❤
58:00
see ques only
8:56
Or bhi Revision Lecture aaenge kya utube pr Sir?
New portion
Q20a ,b, c
sir please upload New Revision vedio IND AS 110,103,33,23
11.30 imp
Namaste Sir, need one clarification. I have been giving my CA final gr 2 exam since 2006. Recently cleared SPOM set B exam. Now am I required to clear ADVANCE IT course before giving my Nov 24 exam ? All these days it was before applying membership. Is it changed now ? Kindly reply sir.
After exams u can clear advance ITT exams but before membership
It is must to clear your Adv ITT exams before filing up the exam form
I'll 9
Sir is there any changes in this chapter ?
Illustration 1abc in sir's book illustration 20abc
Sir aapka koi live batch aane wala hai kya?koi rply hi nahi karta,I'm waiting for ur live batch to start.
No live batch until next year
Ind ad 7 bhi
Indas ki kon si book lu
English revision please sir
sir if possible try to upload in english
sir please IND AS 7 Revise karwa dooo
17:27 😂😂
26.09
Pls do this video in english sir
Sir ye new revision old revision video comparison me kya change h ..kyuki it's bit lengthy in comparison to old .
Illustration 20 A, B, C of my Question Bank (i.e Illustration 1A, B, C of Module) is additionally covered in this video🙏🏻
@@CAAakashKandoi thanks sir, was legit looking for that solution video..
Today I did 109 & 12 from your revision video & notes and to be honest this is the first time I got conceptual clarity 😅
Sir you are doing great job & thank you for such an amazing video 👍🏼
Sir please English me revision Karo.
Hindi mai comment aur English revision mangra delulu😂
@@Rishi45104ye dogula insan h
😂@@Rishi45104
Ind as 12 start: 2:43
ill2 33:56
ill 3 36:21
ill 4 38:21
ill 5 40:32
ill 9 44:07
ill 16 49:44
ill 18 54:12
ill 19 55:28
qus 2 56:48
qus 3 1:01:27
example 1 1:02:23
example 2 1:04:46
illu 20 1:05:30
Tysm sir❤
Thank-you so much sir
2:49 Start
Ak hai bhaisaab!!!!!✌️