Bhagwan ho aap guru ji hum bachcho ke liye... aapke classes ki vajah se and UA-cam support ki vajah se mene 1st grup clear kiya hai.. aapki koi bhi class kitni bhi hours kyu na ho bilkul bhi boring nahi lagti hai.. aisa lagta hai abhi challaya abhi khatam.. bhut interest aata hai padhai krne me jaise money heist webseries dekhne me aata hai.. bilkul thakan nahi Lagti hai class ke baad.. hifi language use nahi hoti hai lecture me bilkul simple words me aap samja dete ho. SIR TUSSI GREAT HO..
What a teacher you are. If teachers like you had not stepped up and thought of helping students also in some way or the other, students would have paid 15k or above fees for 100+ lectures, otherwise would have to learn on their own. Some teachers just focus on making money. Practice wala dimaag hai. Itne hours de rhe to itna charge krenge. But young teachers including you are helping and contributing in ca fraternity in real way. Students will get knowledgeable when they are gonna work in the industry and will remember you.
38:52 2 1:9:28 5 extract❤ 1:59:15 JV IMP❤ 2:10:00 LTFCMT💚💚 2:59:09 resume😊 I did this ind AS for 1 st time .... Sir ke rivision video me hi sabkuchsamajh aajata hai.... sir maine ek bahut badi faculty se class li thi.... But mai regret krti hu k tb maine aapki class kyu nhi li.... Kher i want to thank you for your constant efforts for the students.... Mera 109,110,103 AND not 101 aap hi ne strong kraya hai ....jaha b dount hota hai aap hi yaad aate hain.... Thank you so much for everything. Aapne kaafi time se video nhi daali thi....miss kr rhe the sab bache ...kl soch hi rhi thi....nd tabhi aapka notification aaya telegram pr.... Bahut happy hu.... thankypu so much to you ....best teacher ❤ l🙏
Sir, really you are an incredible support ! I saw this IndAS earlier, and thought almost of leaving it kyunki sab upr se jaraha tha, you can make anything like a cakewalk. Wherever I find myself in a difficulty, I have an assurance ki Pratik sir ka video rhega hi is pr. Thank you so much Sir, obliged !
Thank you so much done done done.. Aisi koi chiz nhi aap smjao or hume smj na aaye it is wonderful lecture covering all aspects.. Shukriya guruji 😇😇 Bhole baba aapko har khushi de.
Summary 1.Govt Loan - If no past data is given then take old AS value as value as per books and subsequently charge EIR and arrive at repayment value of loan - If past data is given give retrospective treatment as per IND AS 20 Government Grant. Remember to classify Govt Grant as Current and Non Current Component 2.SBPR - If the option vested before "Transition Date" then old AS value can be taken - If the option vested after "Transition Date" then IND AS 102 needs to be complied. (Compulsorily).
Sir pehli baar iss Ind As ko kiya hai and itna amazing way mei aapne samjhaya hai! Aap bohot great ho! thank you for all your efforts and timely videos. Aapke wajahse and bhole baba ki kripa se pakka exemption milega iss baar! Thank you so much!!!
SIR AP BHOUT ACHA KAM KAR RAHE HO SIR DIL SE THANKYOU SIR APKE SUPPORT KE LIYA. SIR AP KO AND APKI FAMILY BHAGWAN JI ACHI HEALTH AND DHEER SARI KHUSIYA DE..🙏🙏🙏 LOVE U SIR..❤
@@Himanshukumar-to8dy bilkul kar sakte hai The biggest task is to complete the paper Sir ki presentation se you will save a lot of time You will get marks if the answer matches with that of ICAI
Thank you so much sir...aap hmesha Bina kahe hi hmare dil ka hal Jan jate ho aur us topic ka video aa jata hai jo chihe hota hai ... thank you sir dil se ❤️
Thanks a lot sir ❤️ . ICAI : I will ask questions from Ind As-101 in exam for 16 marks 👻 Me: Death stare to icai in exam after watching this class as kohli gives to sourav ganguly 😂
Yesterday i was searching for your video on IND AS-101 And see, you are uploading it today☺️ Words are not enough to thank u… but still a big thanks to u sir🙏🏻❤️ aap na hote to kyaa hota hmra✨✨ Naa jaane ye CA ki naiya🛶 kaise paar hotii😅
In my entire CA life, I have loved and admired only 2 people, one is Parveen Sharma, and second is YOU. Both are entirely dedicated to make students understand things as they are. Your revision videos give so much clarity than other faculities' full lectures. Your balance sheet approach is awesome plus your honesty, genuinenes, selflessness is gold.
Some teachers just focus on making money. Practice wala dimaag hai. Itne hours de rhe to itna charge krenge. But young teachers including you are helping and contributing in ca fraternity in real way. Students will get knowledgeable when they are gonna work in the industry and will remember you. thank you so much sir
Recap of important points: 29:26
illustration 15: 38:40
illustration 16:-
Govt Grant: 1:09:27 (recap: 1:22:01)
ESOP Reserve: 1:32:14 (Recap: 1:36:10)
PPE: 1:44:35
Invest in subsy, JV, Asso: 1:49:52
Joint Arrangement: 1:54:34 (recap: 2:00:48)
Cumulative translation difference: 2:01:21 (recap: 2:08:11), question : 2:08:38
Long Term Foreign Currency Monetary Item: 2:10:00, question: 2:24:34
Estimates: 2:33:44 (recap: 2:37:34)
Business Combination: 2:38:46
NCI: 2:51:56
illustration 16 (remaining part): 2:59:49 (recap: 3:14:14)
illustration 17: 3:31:20 (recap: 4:07:11)
Question 6(TYK): 4:11:30
Question 5(TYK): 4:24:32 (recap: 4:43:44)
thanks..
Thanks for time saving ❤
ty bro
Thanks sharma🎉🎉
Thanks for your efforts 👍
Illustration 15 ( Classification & Measurement of FA / Fl ) - 38:48
Government Loans - 56:41
Share Based Payment Transactions - 1:23:47
Deemed cost for PPE , IA - 1:40:01
Investment in Subsidiaries and Joint Ventures - 1:49:54
Cumulative translation Difference - 2:01:24
Business Combination - 2:38:50
Illustration 16 (H Ltd ) - 2:59:53
Illustration 17 ( Shaurya Ltd ) - 3:31:15
Mathur India Q 6 - 4:11:20
XYZ Pvt Ltd Q 5 - 4:24:27
AIR1CA QB
Q2 38:46
Q5 2:59:57
Q6 3:31:37 (Revise 4:7:15)
Q8 4:11:20
Q4 4:24:27
Bhagwan ho aap guru ji hum bachcho ke liye... aapke classes ki vajah se and UA-cam support ki vajah se mene 1st grup clear kiya hai.. aapki koi bhi class kitni bhi hours kyu na ho bilkul bhi boring nahi lagti hai.. aisa lagta hai abhi challaya abhi khatam.. bhut interest aata hai padhai krne me jaise money heist webseries dekhne me aata hai.. bilkul thakan nahi Lagti hai class ke baad.. hifi language use nahi hoti hai lecture me bilkul simple words me aap samja dete ho.
SIR TUSSI GREAT HO..
What a teacher you are.
If teachers like you had not stepped up and thought of helping students also in some way or the other, students would have paid 15k or above fees for 100+ lectures, otherwise would have to learn on their own.
Some teachers just focus on making money. Practice wala dimaag hai. Itne hours de rhe to itna charge krenge.
But young teachers including you are helping and contributing in ca fraternity in real way.
Students will get knowledgeable when they are gonna work in the industry and will remember you.
Yes, I have taken classes from PJ and at the exam time watching his lectures to understand the concept
38:48-55:07 ILLUS-15 ( 17 MIN)
1:00:34-1:18:25- GOVT GRANT (18 MIN)
1:32:18-1:39:40 (ESOP) (7 MIN)
1:44:34-1:49:22 (PPE,IA,IP,ROU) (5 MIN)
2:08:54-2:09:54 (CUMMALATIVE TRANSITION DIFF) (1MIN)
Long Term Foreign Currency Monetary Item: 2:24:38-2:33:21 (9 MIN)
ILLUST -16 : 3:00:10-3:12:00 (12 MIN)
ILLUST -17 : 3:31:36 -3:55:16 (25 MIN)
400 hrs ka class leke jitna faida nhi hua ,,,jitna aapka question solving video se ho raha hai...thanks sir
You know how popular CA Pratik Jagati is?
Every person who is sitting in the library right now and doing FR, SFM is referring to CA Pratik Jagati. 🙏
Bro i am literally sitting in library now😀
I was thinking to left 101 but after this lecture i am confident that I can solve any question of 101
Thank you so much sir 🙏
38:40 illustration 15
3:00:00 illustration 16 (imp)
3:31:00 illustration 17
The world will remember a legend called CA Pratik Jagati....
Sir ko kuchh ho gaya kya?
@@zainalinarsinh1834 Kyu kya hua? aisa mat bolo yar 😢
He is real God of Accounts 🔥🔥
@@zainalinarsinh1834 manhusiyat mat felao didi
Really a detailed explanation
1:09:27 illus 16 VAT loan
1:32:35 illus 16 SBP
1:44:00 illus 16 ppe
2:09:06 illus 16 FCTR
You have explained it really well. Being a CA myself, a few concepts were cleared superbly. Kudos to you.
38:52 2
1:9:28 5 extract❤
1:59:15 JV IMP❤
2:10:00 LTFCMT💚💚
2:59:09 resume😊
I did this ind AS for 1 st time .... Sir ke rivision video me hi sabkuchsamajh aajata hai.... sir maine ek bahut badi faculty se class li thi.... But mai regret krti hu k tb maine aapki class kyu nhi li.... Kher i want to thank you for your constant efforts for the students.... Mera 109,110,103 AND not 101 aap hi ne strong kraya hai ....jaha b dount hota hai aap hi yaad aate hain.... Thank you so much for everything. Aapne kaafi time se video nhi daali thi....miss kr rhe the sab bache ...kl soch hi rhi thi....nd tabhi aapka notification aaya telegram pr.... Bahut happy hu.... thankypu so much to you ....best teacher ❤ l🙏
Hello Sir
Myself CA Pankaj Agrawal Jan 2018 passout.
If I found you before I would Pass CA in First attempt. Salute to your Teaching style
सर आप द्रोणाचार्य हो जिसके अनगिनत एकलव्य हैं आप हमें नहीं जानते पर हम सब आपको जानते हैं आपके ही क्लासेज देख कर ही अभ्यास करे हैं ❤
We respect you sir. 🙏
🙏Best lecture ever on IND AS 101 ☺100% clear explanation 🙏🥺
While watching this video Mann krta hai 3 -4 baar video like kr du
Thanks a lot sir
Bhai 3 baar mat karna like 😂
Today First time I try to touch this SA First time adoption. Easily udopted only because of you... Ye to paani hai yaar sach mai....❤
Sir, really you are an incredible support !
I saw this IndAS earlier, and thought almost of leaving it kyunki sab upr se jaraha tha, you can make anything like a cakewalk.
Wherever I find myself in a difficulty, I have an assurance ki Pratik sir ka video rhega hi is pr.
Thank you so much Sir, obliged !
Thank you so much done done done.. Aisi koi chiz nhi aap smjao or hume smj na aaye it is wonderful lecture covering all aspects.. Shukriya guruji 😇😇
Bhole baba aapko har khushi de.
Sahi hai
I have never seen this kind of clean explanation ❤❤❤
Summary
1.Govt Loan
- If no past data is given then take old AS value as value as per books and subsequently charge EIR and arrive at repayment value of loan
- If past data is given give retrospective treatment as per IND AS 20 Government Grant. Remember to classify Govt Grant as Current and Non Current Component
2.SBPR
- If the option vested before "Transition Date" then old AS value can be taken
- If the option vested after "Transition Date" then IND AS 102 needs to be complied. (Compulsorily).
Your teaching gives satisfaction of learning..Thanks a ton Sir🙌
Sir aap chamatkar ho..sachhi batao ye IND as sare aapne frame kiye haii na..itna understanding kaise yarr❤
Sir pehli baar iss Ind As ko kiya hai and itna amazing way mei aapne samjhaya hai! Aap bohot great ho! thank you for all your efforts and timely videos. Aapke wajahse and bhole baba ki kripa se pakka exemption milega iss baar! Thank you so much!!!
10 marks ka aega isme se
Way of teaching & IND As explanation is wonderful 😮❤ ❤
Love you more sir❤❤❤
More power to you
Stay blessed and continue to lit the lives of millions of students😊😊😊
Salaam Pratik Bhaai🫡🫡🫡
Sir thank you is just a small word for ur efforts.
Respect level 1000/100 🙏
Everyone is the gangster until pratik sir arrives 😎
Pahli bar pada ha ye ind as maza aa gya
Class bhi nahi le thi
Thank you so much sir
Record meh check krke dekhle .. Insaan Ya Bhagwan 🕊❤️
Thank you, sir, for everything you have done and continue to do. Your efforts are truly appreciated.
SIR AP BHOUT ACHA KAM KAR RAHE HO SIR DIL SE THANKYOU SIR APKE SUPPORT KE LIYA. SIR AP KO AND APKI FAMILY BHAGWAN JI ACHI HEALTH AND DHEER SARI KHUSIYA DE..🙏🙏🙏 LOVE U SIR..❤
You are fabulous sir.... can't imagine that such tough topic could be understood with such easy way😮😮💪
Thank you so much
You have driven out my biggest fear in FR
Reading first time adoption for the first time😅😅 because it is now important for may 23
1:49:50 investment in subsy
Aaap best ho sir... Ek hi Dil ❤ kitne baar ji...
Best conceptual Clarity Sir 🙏🏻 Very helpful
2:45:12 Illustration 5 = Same as Nov 23 Q
Thank you so much sir for your valuable time spending for us😊😊. Best teaching ❤
Aap ki wajase me grp1 clear karpaya with 50 in FR and 72 in SFM in last attempt
You are a real Savior !❤
bhai sir ki class recommend karoge for FR ?
@@rushikeshgondkar2438 100% go for it...fast track and regular dono acha hai
Sir ki presentations se present kr skte hai na answer in exam.??
@@Himanshukumar-to8dy bilkul kar sakte hai
The biggest task is to complete the paper
Sir ki presentation se you will save a lot of time
You will get marks if the answer matches with that of ICAI
@@priyamshah8424 ok thnks
Recap -
Ill 15 - #54:13
eg - #1:21:42
Thank you sir video👌🏻mai bhot ache se samjaya🙏🏻🙏🏻
Thank u sir for such a beautiful and simple explanation. ❤😊
Thank you so much sir...aap hmesha Bina kahe hi hmare dil ka hal Jan jate ho aur us topic ka video aa jata hai jo chihe hota hai ... thank you sir dil se ❤️
3:17:00 Ills 16 balance sheet
Long term borrowing 3:51:00
Thank you soo much sir for all your efforts you are putting for us its a great help....May god give you more and more success in your life.🤗🤗🤗
Amazing lecture sir ji
Bawal cheez hai be ❤
Thank you sir
Very helpful 👌
Thanks alot sir 🙏
Thank you so much for this revision 😊most needed 😅
Thanku is not enough for your efforts sir.....🙌🙌🙌
Undoubtedly best faculty for FR
Thankyou so much sir. It was really needed 😅😅😅😅
Much needed thank you so much sir ❤
This is Regular lecture not revision lecture😅
Thanks a lot sir❤
Excellent lecture
We will always owed to u sir...
Thanks a lot sir ❤️
.
ICAI : I will ask questions from Ind As-101 in exam for 16 marks 👻
Me: Death stare to icai in exam after watching this class as kohli gives to sourav ganguly 😂
Haha 😂
@@FinalKickByCAPratikJagati Bus aise hi bacho pe kirpa bnaye rakhe sir ❣️
.
CA banne ke bad apse milne jrur aayunga ❤️
excellent lecture sir....Thnak u so much
Thank you sir! This was really helpful.😍
Yesterday i was searching for your video on IND AS-101 And see, you are uploading it today☺️
Words are not enough to thank u… but still a big thanks to u sir🙏🏻❤️ aap na hote to kyaa hota hmra✨✨
Naa jaane ye CA ki naiya🛶 kaise paar hotii😅
Please think of more ind as by pratik jagati sir😂🤪
To ho gyi thi kya tumri ca ki naiya par
4:07:13 shaurya
Thank you so much sir for your efforts🎉❤
Thank you so much 🥹💫❤️you r the light of hope in darkness ❤❤👏❤️💫🥹thanks
In my entire CA life, I have loved and admired only 2 people, one is Parveen Sharma, and second is YOU. Both are entirely dedicated to make students understand things as they are. Your revision videos give so much clarity than other faculities' full lectures. Your balance sheet approach is awesome plus your honesty, genuinenes, selflessness is gold.
Thanks 😊
Bro Which Faculty should consider for Final FR parveen sharma or Partik Sir ?
@@SojaaBro Both are equally good!!
@@SojaaBro if both are equally good then go for pratik sir, he's giving that level of quality at just half a price.
Thanku brother ❤️❤️
Thankyou sir. You are awesme.
Thank you soooooo much.............for this video, it helped me lot
Some teachers just focus on making money. Practice wala dimaag hai. Itne hours de rhe to itna charge krenge.
But young teachers including you are helping and contributing in ca fraternity in real way.
Students will get knowledgeable when they are gonna work in the industry and will remember you. thank you so much sir
business combo recap 2:50:00
ill17 recap 4:07:00
Sir is mankind's angel
00:22:00 recog has to be as per indas not as
Illustration12 2:31:20
101 made easy!! thanks a lot sir!
King Jagati 💯👑
Sir you are superb..thanks
God is great🙏🏼❤️
3:00:11 my reference ignore....
1:40:00 ppe
Hi sir
One clarification
you did not classify retrospective applications into 1. Mandatory and 2. Optional exemptions
Govt loan 56:41
Start 01:40
Jaise humne financial instruments waala sum solve kiyaa Illustration 15 toh kya humein previous GAAP ke treatments bhi pata hone chahiye?? Yaa carrying value as per previous GAAP Diyaa hua hoga??
2:12:33
Thanks sir for revision classes
Thankyou so much for this video
Sir you are the bestest bestest best teacher 😇 A huge respect for you sir and for your teaching ♥️♥️
Wonderful sir ❤
sir, ill-15 mai c.y. ki opg. b/s mai entry kar rahe hai, previous yr ki b/s ke opening fig. ko restate nahi karege??
Insightful 😇
The man The myth The legend
That's CA Pratik jagati for you
3:31:23 refer this only.
Thank you so much sir😊
Amazing video sir 👌