Timestamps for Concepts(summary from other comments) 1:13:00 Contingent liability- (present obligation+fair value reliably measured) 1:18:17 Taxes(fair value is accounting base, carrying amount is tax base) 1:25:55 Nca held for sale(measured at FV on acquisition date -cost to sell) 1:27:17 Intangible assets(legal or separable) 1:34:55 Leases 1:39:28 Reacquired rights(Pre-existing relationships-contractual + non- contractual) 2:04:47 Measurement period 2:15:42 Contingent payment to employee shareholder 2:17:15 Replacement Awards 2:30:53 Non replacement Awards 2:39:43 Contingent consideration 2:42:35 Common Control Transactions
Usually we comment after the whole video ended but I had to stop the video and come here just to say "HOW GREAT YOU ARE". What an explanation sir mazaa agayaaa!!!! These concepts which were once a nightmare, are now starting to look sooooo beautiful just because of your explanation!!! A BIG THANK YOU for your efforts. May God give the best rewards to you for your selflessness and tremendous efforts.
Really sir, aapka teaching clarity iss level ka hai ki sir, Mein dilemma me aa jata hu ki pehle revision video complete kru ya aapke liye appreciation comment dalu ❤️❤️❤️❤️
Sir thank you so much for your efforts....aapko Mahadev hmesha khush rkhe .....I must say itna koi nhi karta jitna aap kar rhe hai.... thanku so much sir.....😊😊🙏🙏🙏
Upto 20:55 is just very basic of business combination. You can skip if you are doing chapter for second/third time! Wohi sab sirf PC kya hota hein and G/W kese aata hein etc.!
Wow.... I just watched it completely. I have my exams after 2 days. I was so confused what to do to revise this big chapter. Along with this video another video convering all big questions. Total ind as 103 in 6-7 hours. 🔥 Thanku so much sir.
@@deeptisharma9159 Yes... for Conceptual clarity. For more practice there are two more videos.. covering all the questions of SM and another of amendments covering new questions. Total it will take around 8 hrs if u watch in 1.5 speed.
Sir if possible, please make only concept video like this for ind as 110. It will be much helpful. Thank you so much for whatever you have given to us. 🙏🙏🙏🙏
Sir, i have question, contingent consideration in your example 15l after 2 years need to show at present value or original value because it will receive at the aquisition date? please reply
Share based payment awards I had not understood all these days. Your video was very helpful. It is crystal clear now. Thank you so much sir for your efforts.
Sir thanks for the video, ❤️ but sir in description of this video I think by mistake wrong link have been provided for reference of Ind as 103, this is of forex lecture of urs....
Sir Re-aquired right wale me,. Upr dono ( INA nd re-acquired right) .. consider krr rhe to minus total 1cr. Krna chahiye tha na..then cash 98.2 lacs kyun less krr rhe h
Sir u have been very helpful to students...please help old final students also who are struck as this is the last attempt...atleast give access to your accounting standards at minimal cost..please sir this is the request...
I noticed...however content for diff. sub topics is in in typing format..but u have written the headings in your own hand writing..which i found beneficial in retention of diff. Topics
Timestamps for Concepts(summary from other comments)
1:13:00 Contingent liability- (present obligation+fair value reliably measured)
1:18:17 Taxes(fair value is accounting base, carrying amount is tax base)
1:25:55 Nca held for sale(measured at FV on acquisition date -cost to sell)
1:27:17 Intangible assets(legal or separable)
1:34:55 Leases
1:39:28 Reacquired rights(Pre-existing relationships-contractual + non- contractual)
2:04:47 Measurement period
2:15:42 Contingent payment to employee shareholder
2:17:15 Replacement Awards
2:30:53 Non replacement Awards
2:39:43 Contingent consideration
2:42:35 Common Control Transactions
*_Topic Wise Time Stamps_*
- Measurement period - 02:04:45
- Contingent payment to employee SH - 2:15:40
- SBP Awards - Replacement Awards- 2:17:15
- Non replacement Awards - 2:30:53
- Subsequent Measurement - 2:39:42
- Common Control Transactions - 2:42:35
02:04:05
Idemnification of assets 1:23:00
Leases 1:35:30
RAR 1:39:55
Measurement period 2:06:00
Treatment of SBA 2:18:00
Subsequent meas. 2:40:00
CCT 2:42:00
Its indemnification at first timer
Thanku Brother 😍😅
Reverse acq. And Demerger?
Acquirer - 39:02
Aquisition date - 1:5:48
Purchase Consideration - 1:7:49
Usually we comment after the whole video ended but I had to stop the video and come here just to say "HOW GREAT YOU ARE". What an explanation sir mazaa agayaaa!!!! These concepts which were once a nightmare, are now starting to look sooooo beautiful just because of your explanation!!! A BIG THANK YOU for your efforts. May God give the best rewards to you for your selflessness and tremendous efforts.
+1
True 💖 💯
Agarwal brothers and Pratik bhaiyya are revolutionizing CA studies with their simplicity. They are the true examples of 'simple living high thinking'.
Agarwal brothers mai paise barbaad hogaye. Pratik’s UA-cam Revision videos are way better than their mainstream classes, if not superior.
This really helped a lot!! A small gratitude for the efforts you are putting in Sir🙏 we can never match ur efforts towards us Sir.
Thanks 😊
1:13:00 Contingent liability
1:18:17 Taxes
1:25:55 Nca held for sale
1:27:17 Intangible assets
1:34:55 Leases
1:39:28 Reaquired rights
2:04:47 Measurement period
2:15:42 Contingent payment to employee shareholde
2:39:43 Contingent consideration
SBP Awards - Replacement Awards- 2:17:15
- Non replacement Awards - 2:30:53
Subsequent Measurement - 2:39:42
Common Control Transactions - 2:42:35
2:24:00 - Q 18 of QB
Imp Replacemement value 2:24:00
2:02:23 - illu 20
Can we refer this for may 23... Or there r changes from 2019..plz suggest
@@apekshaa7979 u can refer this, if u have last sm may 22,then it may have additional questions
Timestamps for some questions(As per ICAI Mat questions)
32:49- Illustration 1(asset acquisition)
49:46- Illustration 4(potential voting rights)
1:47:30- Illustration 20(pre-existing relationship- franchise)
2:12:52- Illustration 22
2:14:27- Illustration 23
2:23:00- Illustration 27
2:49:10- Illustration 31(common control)
1:13:00 Contingent liability
1:18:17 Taxes
1:25:55 Nca held for sale
1:27:17 Intangible assets
1:34:55 Leases
1:39:28 Reaquired rights
2:04:47 Measurement period
2:15:42 Contingent payment to employee shareholder
2:17:12 Replacement awards
2:39:43 Contingent consideration
1:21:10 Indemnification of assets
Thanks
Lease , Lessee: 01:35:50
Reacquired rights: 01:39:00
Awards: Replacement and non replacement awards 02:34:00
Thanks
I m CMA students but your video are v.v. imp for me and helpful....thanks alot sir....aap amazing and energetic Professor ho...
Thanks alot sir.
Agar revision video mai yeh level hai ..! Toh normal class Kya hoga 😀 Thank you So much Sir..!
Unexpected 👍
Exactly my thoughts ❤️
Regular classes to Kamaal cheez he ❤️.... Baaki subject bhool jaoge sirf FR Karte rahoge itna jabardast padhate he sir 😍😍😍😍
Does this video cover the entire 103 with concepts?
@@jigyashusoni3544 yes
1:47:08 Contractual Pre Existing Relation
Pratik sir hmesha khte hai ki ye revision hai to main jyada detail me nhi ja skta.. Aur fir sare points detail me btate hai..kitne sweet hai sir 😅😅
Gajab ka humor h...detail me nhi pada rha hu 😂...love ur teaching 💘
No one can replace pratik sir simplicity.. and high level teaching in revision lectures
Superb revision on 103. Thanks a lot ! Extremely helpful . Sir can you also provide a revision video on consolidation? mainly 111 and 28 !
Really sir, aapka teaching clarity iss level ka hai ki sir, Mein dilemma me aa jata hu ki pehle revision video complete kru ya aapke liye appreciation comment dalu ❤️❤️❤️❤️
"Thankyou" is such a small word for your efforts. 🙌
Sir thank you so much for your efforts....aapko Mahadev hmesha khush rkhe .....I must say itna koi nhi karta jitna aap kar rhe hai.... thanku so much sir.....😊😊🙏🙏🙏
Thank you sir for the revision .. and What a example sir @ 53:42 😀😀😀😀😀
Upto 20:55 is just very basic of business combination. You can skip if you are doing chapter for second/third time! Wohi sab sirf PC kya hota hein and G/W kese aata hein etc.!
You are a gem of a person....May god give you all the success in life.
Wow.... I just watched it completely. I have my exams after 2 days. I was so confused what to do to revise this big chapter. Along with this video another video convering all big questions. Total ind as 103 in 6-7 hours. 🔥 Thanku so much sir.
Same here bro
@@akulchadha2069 All the best.
@@gunvardhansharma same 2 u bro
Is watching these 2 videos sufficient for Ind as 103 ?
@@deeptisharma9159 Yes... for Conceptual clarity. For more practice there are two more videos.. covering all the questions of SM and another of amendments covering new questions. Total it will take around 8 hrs if u watch in 1.5 speed.
1:20:00 identifications of assets.
your revision video are like full class...full coverage..koi class ni kiya hoga fr ka wo bhi pass ho jyga apke video dek ke ❤❤❤❤
THANK YOU SO MUCH SIR
Eagerly waiting for this revision.
2:14:28 - measurement period qsn (ABC ltd acquires)
Sir if possible, please make only concept video like this for ind as 110. It will be much helpful. Thank you so much for whatever you have given to us. 🙏🙏🙏🙏
Afsoos hota h pehle kyu kisine refer ni kiya aapke lectures 💯
Koi na ab tum refer Kar dena juniors ko I'm also doing the same, koi teacher fr ko itna simple way me nhi samjhata
I got stuck in big sum where i forgotten those concepts.
thank you sir for such crisp revision lecture!
One day you will be one of best FR Teacher in Globe🌐
Really sir hmare exam k liye hmse jyada hardwork to aapne kiya hai...u r really great☺️☺️
Sir you are a gem!!!. The way you explain every concept with balance sheet approach is so helpful. Thank you sir for this concept video.!
Income taxes 1:18:00
Determination of PC..01:07:49
lag hi nhi raha hai ki pahli baar dekh raha hu , thanks sir alot
Having done class in 2019 from sharma sir, this is like booster for me as i dont remember anything from that class.
Sir, i have question, contingent consideration in your example 15l after 2 years need to show at present value or original value because it will receive at the aquisition date? please reply
1:57:25 summary of re acquire right
Imp Replacemement value 2:24:00
Sir ur revision video is more than the Regular class of other faculties
Sir,U r really a great person. Thanks a lot for Ur efforts.God bless you ❤️
Best video for BC revision 🙏🙏🙏🙏 superrrrr sir
You are unstoppable sir ❤️
U r a legend sir thanks for ur videos for us ❤️❤️❤️
Sir in 38:14
Sir also in 1:03:28 😀
But still i say sir u r doing a great job.
Good concentration 🤔
Maza aaya !! 🤘🏻
Best teacher for FR❤️ I couldn’t have saved my money😔😔
Sfm mein Pawan Karmele and fr mein prateek jagati .... Both are better than most of the famous teachers
@@Anshuman_1236 Bhai 100% Correct 💯
sir common control mein share capital ka kya hoga wo bhi carrying value pe pull karenge kya ?
Thanx a lot to make easy IND AS 103
U make the comcepts so easy to understand
Hats off sir
21:00 asset acquisition
perfect and best ever revision of ind as 103...thanks a lot sir 😃
1:10:00 contingent considration nd onwards
Share based payment awards I had not understood all these days. Your video was very helpful. It is crystal clear now. Thank you so much sir for your efforts.
1:34:45 Leases
2:04:46 Measurement Peeiod
Illsn 1- 32:45
Illsn 4- 49:45
this is a fantastic revision video
in pooling of interest method agar reserves negetive hai due to loss to vo consider hoga pc ke time?? please reply if possible
RAR - 1:39:35
Thankuu so much Sir 🙏🙏🙏... Just fabulous 😍
sir your guidance really helped to secure exemption in FR thank you so much dil se
Study material se padhsakte hai na? Hand written Notes purane hogye
Sir thanks for the video, ❤️
but sir in description of this video I think by mistake wrong link have been provided for reference of Ind as 103, this is of forex lecture of urs....
Priceless efforts sir...superbly understand
Thank you sir for all ur efforts
dhoom macha di sir❤❤❤❤
Sir Re-aquired right wale me,. Upr dono ( INA nd re-acquired right) .. consider krr rhe to minus total 1cr. Krna chahiye tha na..then cash 98.2 lacs kyun less krr rhe h
Superb...mst..Thanks a lot sir
2:01:33 abc ltd granted the license that means free without cash.. that’s why settlement loss is whole 180000
Start from:- 2:00
Thank you so much Sir 🙏 May God bless you with heights of success, health and happiness 😊
Sir bahut maza aaya it is Best revision session
We can not sign up as it asks for Cource code and Key which I don't have...
Sir thank you so much. This vedio is very helpful.
You are fabulous sir... 🙏..." Great finisher sir in terms of cricket"...
It's complete revision of IND as 103??
56:05
Reverse acquisition
Thanks a lots sir...❤️❤️❤️❤️ waiting for consolidation revision video...
Much awaited.. Very helpful video..thank u sir
Best teacher ever😊
Most enegetic proffessor of FR & SFM in INDIA
Best Teacher ever ❤️❤️
Good lectures for Revision purpose
Thank you so much sir.. Please upload consolidation revision video
Awesome sir... Thank you so much...
Sir u have been very helpful to students...please help old final students also who are struck as this is the last attempt...atleast give access to your accounting standards at minimal cost..please sir this is the request...
Ur efforts are remarkable 🙏
Thank you so much sir for this kind gesture 🙏🙏 can you please re share 103 material in telegram channel...I am unable to find it in the channel
Will it be useful if I m done with indas110 but have not done indas103 once even in class also
Exemption is visible in my result 🤩
Thanks sir🤗
I noticed...however content for diff. sub topics is in in typing format..but u have written the headings in your own hand writing..which i found beneficial in retention of diff. Topics
Thanku so much i m feeling very confident
I wish all icai questions video also required
Sir apka google drive class kaise buy kr sakte h.. Books kitne hai aur kitne din me deliver hote h
2:26 start
Thankiu so much sir......all concepts clear without any doubt......
Sir will u provide ind as 110 revision of short span of tym
Sir,100% acquisition ho...non replacement ho toh kya treatment hoga?
Sir can you pls upload video for illustration 34 ind as 103 about restatement of Prior period FS under common control?