Sir, revision toh bhot acha tha but one thing of yours is amazing, aap apne students ka feedback leke immediately implement karte ho and that's a big thing and much appreciable ♥️ Context: I attended your FR face-to-face marathon in Mumbai and I remember a student gave you a feedback ki aap concepts ke baad immediately questions karvao toh it'll be helpful, and immediately after that, aapne apne har video mein aisa karvaya hai, it's a small thing but that shows your humility and openness for suggestions by students, Thankyouu Sir for doing so much for students 🙏
session is so in depth . it is really so helpful for students like us whoe's classes have finished long back and now they are not able to completely recall the concepts
Leases Before Listening to AK Sir - Itnaa hey Kya.. Leases After listening to AK Sir - Bas itna he hey kya..✅✅ Truely Amazing Compilation of the Whole Chapter.
Watching the same revision lectures, the only difference is earlier I used to see this for Examination perspective but now I'm seeing it for Interview preparation. Can't thankyou enough for your valuable content.
Bhai Lectures karte vakt First laga tha ki...Kitne bade bade chapter hai ....syllabus kitna bada hai.... Retention kaise hoga.... Consolidation ho gya abhi lease ka yaad hoga kya....Ek baar revision lecture dekha Ak bhai sahab ne Actually sub conscious mind mai feet karva ke diya hai ...sirf apna kaam ye hai Just Do regular hardwork...Ek Number Ak bhai😅...You are the best That's why in the future we will become the best version of our life
1:17:38 qsn 35 amend, multiple modifications 1:50:53 Lesser dealer Problem Revenue =LL -PVOF UGRV COGS =CA ROU-PVUGRV Qs 5 ugrv reversal and asset record at ugrv Illust 35 sale and lease back off mrk terms
Sir kya baat hai Majja aa gaya aap ke sath ki live me IND AS 116 sarka diya aise hi live aake revision lete jao aapke sath discipline rehta hai and sath sath me answer bhi dete aata hai 🫶
1:01:01 new rate on change in lease term 1:08:14 difference between modification and remeasurement 1:25:58 derecognition 1:31:43 exclusive summary Sale and lease back
Ind As 116 itna easy kab se ho gya... literally sir ye mera 3rd attempt hai and mai har bar 116 chod kr jata hun.... issss bar koi sa bhi question aaye 116 ka fod ke aaunga sir..... love u 3000 sir💟💟
For my reference- Modification- Bhavik chokshi V-2- 01:09:00 - Q-45- Pg- 731 01:17:00- Q-46- Pg 732 01:26:00- Q-48- Pg- 734 Subsequent measurement using cost model 00:35:38- Q 37- Pg 722 02:28:00- Imp question not in bhavik chokshi book N22 MTP 02:35:06- Difference between IND AS 116 & AS 19 (IMP) 02:01:57- sale & lease back
1:09:30 I'll 34 1:17:20 ill35 1:33:25 que 9 pratik sir 1:50:58 LDR que 46 rtp nov 22 jai chawla sir 1:54:54 que. 3 pp jan 21 2:01:17 impp SALE AND LEASE BACK 2:25:36 LDR que8 2:28:08 very veryy imppp rtp mtp section que 6
There is no one better than you for FR, you're really the best professor of my entire life, thank you so much for the efforts you put for us sir. Really loved the revision, thank you sir. #AKHaiiiBhaisaaab
It was an amazing video aapne jab bola sale n lease back ka alag se 1 hr ka video dala h tab laga itna hard h kya but aapne jaise he revise karwaya sab yaad aa gaya because of you classes me itne ache se karwaya tha isliye n ya written practice is the key sir sach me Varna aaj ye sab kuch bilkul bhi yaad nai rahta aisa ab lag raha h so ya a big thanks to you AK sir 😊❤
your revision lectures r really helpful sir mtlb sirf 2.5hrs mai poora concept na sirf recall hue but also kafi kch clear bhi hogya jisme doubts the thanks a lot sir😍❤❣
Thank you so much sir for giving this kind of revision...it's really help us a lot not just boost our confidence but also remembering important topics ...hopefully you put more such kind of revision videos.
AA QB
31:27 2
35:34 4
Remeasurment summary 54:20
55:47 11
1:09:35 6 modif
1:14:17 10 rem
1:17:19 8 modif
1:26:24 9
1:31:06 AK SUMMARY
1:33:25 RTP M21 ind as 21
1:38:43 indicator of fl
1:46:26 13 dealer lessor
1:51:14 Rtp may 22
1:55:02 12
2:08:32 16 seller lessee
2:12:14 TRANSITION
2:25:37 15 COMPONENT
2:28:15 MTP N22
5:47 - Exemption from lease accounting
7:33 - What is Lease - Subpoints
8:20 - Inception date Vs commencement date
21:10 - Lease payments; 21:50 - In substance lease pay; 23:31 Lease incentive; Exercise price; 26:20 - penalty; 27:14 - GRV
29:55 - Lessee accounting
31:29 - Ill 28
35:07 - Ill 31
40:59 - Variable lease payments - CPI Index( 4 Steps - Day 1 val, before remeasurement val, increase / decrease val, After remeasurement val)
48:40 - variable lease pay - Rate
53:04 - Ill 32
54:16 - Remeasurement
1:01:38 - Modification ( amend )
1:09:27 - Ill 34 ( 1:13:17 - Imp point )
1:14:15 - Ill 2 (MTP)( pay in arrears - means paid at YE)
1:17:02 - Ill 35
1:19:34 - Derecognition
1:23:39 - DR Summary!
1:26:08 - Ill 37
1:31:08 - Old Vs New Discount rate Summary!
1:32:48 - leases in FC
1:33:31 - Ill 60
1:38:18 - Lessor accounting
1:40:58 - JEs and imp terms
1:46:21 - Ill 38
1:51:11 - Ill 5 ( UGRV Special point)
1:55:04 - Q 1 ( MTP)
1:57:38 - Sub lease
2:00:57 - Sale & Lease back
2:08:32 - Ill 45
2:12:18 - Transition approach
2:12:38 - Ill 46
2:21:13 - Sep of lease and non lease component
2:25:36 - Ill 59
2:28:09 - Ill 6
2:35:17 - AS vs IND AS
small correction its Ill 37, not 38
thank u so much bro
Q numbering correct kar do bhai
@@darshitgupta3039many more corrections
1:48:00 Dealer/Lessor
Sir, revision toh bhot acha tha but one thing of yours is amazing, aap apne students ka feedback leke immediately implement karte ho and that's a big thing and much appreciable ♥️
Context: I attended your FR face-to-face marathon in Mumbai and I remember a student gave you a feedback ki aap concepts ke baad immediately questions karvao toh it'll be helpful, and immediately after that, aapne apne har video mein aisa karvaya hai, it's a small thing but that shows your humility and openness for suggestions by students, Thankyouu Sir for doing so much for students 🙏
Lessee Accounting 00:29:47
Variable Lease Payment 00:40:57
Remeasurement 00:54:15
Modification 01:01:33
Leases denominated in Foreign Currency 01:32:48
Lessor Accounting 01:38:22
Sub Lease 01:57:38
Sale and Lease Back 02:00:53
Transition Approach 02:12:12
session is so in depth . it is really so helpful for students like us whoe's classes have finished long back and now they are not able to completely recall the concepts
This is not a revision, even a beginner can easily catch up and grasp all the concepts with ease.
Thank you bhaijaan!!
32:00 ill 28
35:37 ill 31
52:39 variable lease payment 53:07 ill 32
1:14:17 Q2
1:17:15 ill 35
1:26:13 ill 37
1:31:14 summary
1:33:17 ill 60 foreign currency
*lessee accounting khatam*
1:38:41 Indicators for OL/FL
*Questions related to UGRV GRV*
1:46:10 ill 38
1:51:09 Q5
1:55:08 Q1
1:57:56 Sublease
2:01:21 Sale and lease back *imp*
2:05:16 Off market terms
2:08:08 ill 45 *imp*
2:12:33 Transition approach
2:13:35 ill 46
2:21:11 Separation of lease and non lease components
2:25:02 ill 59
2:28:11 Q6 *very imp*
2:34:50 diff B/w ind as 116 and AS 19 *imp*
Timestamps for self - Copied
5:47 - Exemption from lease accounting
7:33 - Lease
8:20 - Inception date Vs commencement date
21:10 - Lease payments
21:50 - In substance lease payments
00:29:47 Lessee Accounting
00:40:57 Variable Lease Payment
00:54:15 Remeasurement
01:06:57 Modification
01:32:48 Leases denominated in Foreign Currency
01:38:22 Lessor Accounting
01:57:38 Sub Lease
02:00:53 Sale and Lease Back
02:12:12 Transition Approach
0:02 My sister just saw me watching your lecture, she said "Jaisa teacher waisa student" 😂😂😂
Very helpful for recalling all concepts ❤❤
Leases Before Listening to AK Sir - Itnaa hey Kya..
Leases After listening to AK Sir - Bas itna he hey kya..✅✅
Truely Amazing Compilation of the Whole Chapter.
CPI 40:52 LIBOR 48:45
Qn 53:13
✅ 1:15:24
Il35 1:25:26
LESSOR ac 1:38:33
✅ 1:53:11
✅ 1:57:38 sub lease adj
✅ 2:10:05 Iln45 imp pt
✅ Summary for transition approach 2:17:59
Lease nonlease 2:25:39
2:28:54 new qn 6
1:08:00 Lease modification
1:19:00 2 modification
1:24:00 Summary of multiple modification ( area reduce and rental increase)
1:27:00 Summary (term reduce and rental increase) & 1:29:30 PV factor mistake
1:30:17 Increase in scope & LL
1:31:14 Rate summarize for modification
1:36:00 LL in foreign currency
1:40:25 Finance lease accounting treatment ( Lessor)
1:47:34
1:50:17
1:51:20
1:51:50
1:53:00
1:55:00
1:57:40 Sublease
2:01:36 Sale & Lease back
2:04:58 Sale and lease back off market terms
Watching the same revision lectures, the only difference is earlier I used to see this for Examination perspective but now I'm seeing it for Interview preparation. Can't thankyou enough for your valuable content.
For my ref,
originally by @virajgambhir843
32:00 ill 28
35:37 ill 31
52:39 variable lease payment 53:07 ill 32
1:14:17 Q2
1:17:15 ill 35
1:26:13 ill 37
1:31:14 summary
1:33:17 ill 60 foreign currency
lessee accounting khatam
1:38:41 Indicators for OL/FL
Questions related to UGRV GRV
1:46:10 ill 38
1:51:09 Q5
1:55:08 Q1
1:57:56 Sublease
2:01:21 Sale and lease back imp
2:05:16 Off market terms
2:08:08 ill 45 imp
2:12:33 Transition approach
2:13:35 ill 46
2:21:11 Separation of lease and non lease components
2:25:02 ill 59
2:28:11 Q6 very imp
2:34:50 diff B/w ind as 116 and AS 19 imp
Bhai Lectures karte vakt First laga tha ki...Kitne bade bade chapter hai ....syllabus kitna bada hai.... Retention kaise hoga.... Consolidation ho gya abhi lease ka yaad hoga kya....Ek baar revision lecture dekha Ak bhai sahab ne Actually sub conscious mind mai feet karva ke diya hai ...sirf apna kaam ye hai Just Do regular hardwork...Ek Number Ak bhai😅...You are the best That's why in the future we will become the best version of our life
AA QB
31:27 2
35:34 4💥
Remeasurment summary 54:20
55:47 11💥
1:09:35 6 modif
1:14:17 10 rem💥
1:17:19 8 modif
1:26:24 9💥
1:31:06 AK SUMMARY
1:33:25 Q5 ind as 21💥
1:38:43 indicator of fl
1:46:26 13 dealer lessor💥
1:51:14 Rtp may 22
1:55:02 12💥
2:08:32 16 seller lessee💥
2:12:14 TRANSITION
2:25:37 15 COMPONENT
2:28:15 MTP N22
AA LDR Q Nov 24
35:34 4
55:47 11
1:14:17 10 rem
1:26:24 9
1:46:26 13 dealer lessor
1:55:02 12
2:08:32 16 seller lessee
1:17:38 qsn 35 amend, multiple modifications
1:50:53 Lesser dealer Problem
Revenue =LL -PVOF UGRV
COGS =CA ROU-PVUGRV
Qs 5 ugrv reversal and asset record at ugrv
Illust 35 sale and lease back off mrk terms
Sir kya baat hai Majja aa gaya aap ke sath ki live me IND AS 116 sarka diya aise hi live aake revision lete jao aapke sath discipline rehta hai and sath sath me answer bhi dete aata hai 🫶
Thank you sir!
This is gold standard of teaching FR
1:01:01 new rate on change in lease term
1:08:14 difference between modification and remeasurement
1:25:58 derecognition
1:31:43 exclusive summary
Sale and lease back
Ind As 116 itna easy kab se ho gya... literally sir ye mera 3rd attempt hai and mai har bar 116 chod kr jata hun.... issss bar koi sa bhi question aaye 116 ka fod ke aaunga sir..... love u 3000 sir💟💟
1:31:10 FR with AK Exclusive summary for Remeasurement and Modification in Lease Liability
31:31 illust 28
35:06 illust 31 LDR
53:21 illust 32 LDR
Apka lec dekhne ke baad sab sums Easily solve ho jaate...Thanks alot for revision sessions😇
~CMA Student.
1:23:24 multiple modification steps
1:33:26 lease denominated in forex.qst.
1:55:52 lessor ldr qst.
Unique qst. 2:29:07 ldr
FR made very easy to go by just your revisions..... Hats off !
Preparing for Interview. Seeking your blessings!! 🙌🏻😇
Phli baar sale and lease back itne ache se samjh aaya
Tough Ind AS ko easy bnane ka tareeka thoda cazual hai.....ak h bhaisab....❤🔥
The way you teach, our anxiety due to the chapter reduces. Blessed to have teachers like you. ⭐🧿
47:30 sumup steps for remeasurement index and rate
1:08:22 modification accounting
1:32:00 sumup of rates
2:18:30 summery of transition approach
Literally life saver!! I had done this a year ago and after watching, and most importantly practicing ques, I feel dew fresh with this Ind AS.
1:55:00 Copus limited - UGRV - Ques 12
sir just now aapse FR ka Fastrack batch liya tha ......and kya mast revise karwaya aapne 116 ......amazing sir ...hats off
now i m in comfort position after watching thanku very much sir its save time
26:20 termination penalty part of lease rental..
27:00 GRV,
Q 43 Remeasurement with variable lease payment pg-193 53:00
Q 63 Transition approach - 2:13:38
Shandaar & jaandaar
For my reference-
Modification-
Bhavik chokshi V-2-
01:09:00 - Q-45- Pg- 731
01:17:00- Q-46- Pg 732
01:26:00- Q-48- Pg- 734
Subsequent measurement using cost model
00:35:38- Q 37- Pg 722
02:28:00- Imp question not in bhavik chokshi book N22 MTP
02:35:06- Difference between IND AS 116 & AS 19 (IMP)
02:01:57- sale & lease back
Very Nice Conceptual Revision do refer if you need understanding in easier language.
🙂
Wonderful Session covering almost all the concepts alongwith comprehensive questions. Thank you so much Sir. Kudos to you
loved the way you teach, with so much detail and still making it concise...♥
My ref
2:21:13 - Sep of lease and non lease component
2:28:20 Imp MTP N22 (Not in Book)
2:35:17 - AS vs IND AS
it was very helpful sir iam your regular batch student and revising for nov 2024 it really helps alottttt
Revision was amazing & very helpful...
Full conceptual understanding along with questions.
Thank you so much AK sir
Sir best revision of Ind AS-116 , in just 2 hr :40 min , along with Question , and you explained concepts in detailed
Sir. Thank you for your efforts. You're a gem.🙌💎 I cleared my CA, however still watching your revisions for interviews.
1:24:10 multiple modification
This is one of the most comprehensive revisions of Ind AS 116 on UA-cam. Period.
I haven't watched any lecture for lease, directly came here to watch the video. All concepts are clear. I'm eternally grateful 🫡❤️
LOVE LOVE LOVE💟💟💟
It was such a relief to cover this vast and complex chapter with such clarity. Thankyou so much sir. !!😇😇
1:09:30 I'll 34
1:17:20 ill35
1:33:25 que 9 pratik sir
1:50:58 LDR que 46 rtp nov 22 jai chawla sir
1:54:54 que. 3 pp jan 21
2:01:17 impp SALE AND LEASE BACK
2:25:36 LDR que8
2:28:08 very veryy imppp rtp mtp section que 6
2:21:10 Separation of lease & non-lease component + Feel fresh qs at last
A very detailed revision in such a small duration... You are great ❤🙌🏼
Forever greatful sir. Thank you from the bottom of my heart.
40:59 - Variable lease payments - CPI Index
48:40 - variable lease pay - Rate
STEPS
1. To solve re-measurement 46:22
2. To solve multiple modification 1:23:40
1:53:50 Q5 last entry
1:57:19 Q1 assumption recall
1:57:52 resume
What an amazing revision it was ,was able to re call most of things studied in regular lectures. Thank you so much sir it was really helpful 🎉🎉
you are THE BEST bhaiya charansparsh🙏🙏🙏🙏
There is no one better than you for FR, you're really the best professor of my entire life, thank you so much for the efforts you put for us sir. Really loved the revision, thank you sir. #AKHaiiiBhaisaaab
1:16:11 Imp questions on modification
1:20:00 Derecognition with modification illus 35
Amazing session Sir..
Must watch for crystal clear concept clarity on such a complex topic😇✨
Bahut achha revision karva diya sir ! Really helpful video 🙏
Both group?
@@poojachouhan05 Yess
@@YashDarkunde-n2c kitna ho gya??
Bahot badiya Revision Sirji ! Thanks A Lot ❤
Very helpful sir thanku so much ❤
1:51:11 UGRV Spl point
2:12:18 transition
2:25:36
2:28:00 feel fresh
Sir bahut hi badiya raha ind as 116
Sir sare concept+questions Cover karva liye...
Thank you so much sir ..
Presented all concepts in detail. Great efforts.👍✅
It was an amazing video aapne jab bola sale n lease back ka alag se 1 hr ka video dala h tab laga itna hard h kya but aapne jaise he revise karwaya sab yaad aa gaya because of you classes me itne ache se karwaya tha isliye n ya written practice is the key sir sach me Varna aaj ye sab kuch bilkul bhi yaad nai rahta aisa ab lag raha h so ya a big thanks to you AK sir 😊❤
This approach is better where relevant question is discussed with concept. 👍
💯
Very helpful revision thank you so much sir!!!
Sir studied Ind AS 116 for the first time from this lecture and got the concept clarity. Thankyou so much
5:47 - Exemption from lease accounting
Superb Session Sir 🙌
Thank You So Much 🙏🏻
1:58 start
Really an exhaustive revision yet in a crisp and concise way...Thankyou so much sir😊
01:31:20 Summary remeasurement and modification
The best Revision video with total conceptual clarity❤ Thank youu so much for this✨️
Steps Of Remeasurement 46:29
Summary of old and new rates 1:31:08
Mahol zabrdast shandar 🔥🔥
your revision lectures r really helpful sir mtlb sirf 2.5hrs mai poora concept na sirf recall hue but also kafi kch clear bhi hogya jisme doubts the thanks a lot sir😍❤❣
Helpful . . .u should take every revision like lease . . .little slow and in detail
Ak hai bhai sahab sahi me hi yar . Level h revision ka. Kal exam h revision dekhli sb yad agya ekdum
well explained sir, bina sar dard huye itna shi se ho gya leases , thank you so much...
Ghazab
The best lecture among all the revision lectures I have seen till date.. Thank you so much sir for Such wonderful lecture ☺️
1:55:01 Coups Ltd
1:46:25 Dealer lessor
1:57:44 Sub lease
thank you AK Sir .... from Hyderabad😊🙌🙌
best revision on 116
Thank you so much for your efforts, sir.
Thank you so much sir for giving this kind of revision...it's really help us a lot not just boost our confidence but also remembering important topics ...hopefully you put more such kind of revision videos.
Pehli baar sir ne sach bolaaa 06:28 😂😂😂😂 Btw hats off to your dedication and style of teaching.... FR king ho sir aap....👑👑
REVISION LECTURE IS VERY USEFUL SIR
THANK YOU SO MUCH ! 🙌🙌
Thank you so much sir. Really helpful revision 😊
Best video for indas 116
Got the perfect conceptual clarity..