IND AS 102 Revision | CA Final FR | Share Based Payment | By CA Ajay Agarwal AIR 1
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- Опубліковано 19 жов 2024
- Topics Coverage:
Ind AS 102 - Share Based Payment
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I am so glad that I came across your revision lectures, I don't know how I would have revised these chapters otherwise.. I don't remember a thing studied earlier and at that time it seemed so difficult but after watching only the revision lectures, it seems to be easy.. I wonder how easy it may seem to those who have took classes from you. I am going to recommend your classes to each and everyone. Thank you so much😊😊
Such selfless explanation of each and every topic... No greed to make people buy their paid courses. Way to go brother🤞
Modification in Esops - 47:00
Cancellation of ESOP - 54:00
Cash Settled (SAR) - 1:00:50
Cash and cash equity settled - 1:12:20
46:23 modification or repricing
53:59 cancellation and settlement
1:00:51 cash settled SBP
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I literally cried because of relief 🎉 your classes and revision videos and question bank sir is a savior. Prayers for your wellbeing in every way , what you have done for us , itna simplify kardia hai that it feels manageable now ,thank you
Modification: 47:00
Cancellation: 54:00
Option with cash alternative: 1:12:20
Group SBP Plan: 1:19:00
SBP to other than employees: 1:25:35
You are doing things selflessly with such a pure heart what else could we ask for! Just want to say thank you.❤️ 🙏🏻 May God bless you.
Bhai The way you linked This IND As with 109 was awesome! I wish I would have known about Your classes during my first attempt itself!!
Recommended your classes to my cousin who's in CA Final right now. He keeps on expressing his gratitude every now and then. Had I also known about your class in my earlier CA Final Days, Things would have been much better. Thank you very much. ❤
You don't know how many people you're helping by doing things selflessly with such a pure heart !! Thank you so much !! May RadhaRani bless you !!
Aeisa lag Raha hai k 11th class me padh rahi hu
Fabulously explained, concepts getting so clear that even after 7 or 10 days mind remembers everything
37:00-> Market Linked *TRICKY*
43:49-> If the face value is given in the question, then bifurcate it between *ESC* and *Sec Prem* , but if the Face value *not given* , then directly transfer the whole amount to *ESC*
45:12-> EE's not exercising ESOP is now explained differently in notes, further t/f such balance to *Retained Earnings* not to *P/L*
47:00-> Modification
1:00:40-> Cash Settled SBP
1:18:33 ICAI ERROR
54:00 Cancellation
56:45 3rd Step in Cancellation *V. IMP* SBP Reserve will allow set-off only up to the Fair Value of Option on the *Cancellation date* ; if any excess amount is paid, then it will *not* be adjusted from *SBP Reserve* ; it will be adjusted from *Retained Earnings* ->58:27
Your one revision lecture is equal to 10 regular lectures of ipcc and CA final combined for a single standard! Genius Sir !! Choice of words for a concept ✔️❤
Ajay sir,
Mei yeh 3rd video dekh rah hu apka.
Aur mujhse comment kiye binna rahe bhi nahi jah rah h.
Apne sachi mei kaafi acha padhaya hei.
Mujhe FR mei itna dar lag rah tha, sirf 3 video se inta confidence aagaya h, ki FR is good for exemption and credit goes to you.
I will surely score an exemption, atleast aapki mehnat ke liye me meri puri koshish karunga..
Too much respect for you, CA banke aapse milne aunga sir.
Your youtube student
Thank you so much sir! Please upload more videos before exam! These are very helpful for revision, even better than the regular lectures taken by me from other faculty
31:45 Types of Vesting conditions
46:50 Modification and repricing
54:00 Cancellation of ESOPs
1:12:25 Cash settled with equity alternative
Best thing about your way of teaching is that you make concepts so simple. I Just love the way you teach. And thank you for this much explained revision lectures.
1:06:30 intrinsic value
sir you are outstanding the level of conceptual clearity i get from your teaching is just amazing which is really helpful in solving the questions . .thank you sir !
Ajay sir please upload CFS and business combination..eagerly waiting for your revision video
Previous marathon lec se karne bola hai, he is not going to upload a new video.
Krdiya upload unhone
Sir! Tried to understand from so many facilities, but understood only from you. You are a saviour for me. Thankyou so much sir.
Wow thanks, i was waiting for 5th revision video from yesterday. Today I also picked SBP and now it's revision video is there....
Gazab
Thanks alot, plz upload remaining videos soon
The best thing about your agarwal brother is that you explain the reason behind particular formula, so that student don't need to mug it up..... Concept clarity 💯
Zindagi me brahm tutna jaruri hota hai.. mujhe lagta tha ki mera mehnga teacher sab ache se karwata hai par meri galatfehmi ye revision vedio se dur ho gyi...
Ye bade naam ke teacher -
1. Paise bhi jyada
2. Time bhi jyada
3. Notes aur questions bhi jyada
Itni mehnat ke baad bhi pass nhi hote .....
Zindagi asaan banani hai to Atul, Ajay Sir ki class, revision and strategy is best baaki fail karwaane ke liye bahut log baithe hain ...
Me bhugat ke baitha hun baaki koi naa bhugte kyunki its very painful to see Fail in result. ...
Both of you brothers are doing great job
Hats off to you...!!
Kya bolu sir. Ajay sir and Atul sir kya nichoda he aapne CA course ko. FR jese complicated subject ko aisa simplify kiya he na, kaafi samay lagaya hoga sir ne isko simplify karne mein. Ask AJAY sir to start preparing for CFA/ACCA courses, sabka dhandha band hojayega. 5 saal mein launch kardo ACCA course ajay sir
Thank you so very much, sir. Will remain grateful and indebted forever. 🙏🙏
Sir you are a real gem .. Sir
The way you are explaining the concept... Ultimate sir... Thank you🙏🙏🙏🙏🙏🙏 sir
1:13:19 SAR ESOP ALTERNATIVE CHOICE. (SAR is cash based, hence more impact, so provision for liability anyways required)
Jugalbandi of this Ind AS with Ind AS 109, 116, 115 was mindblowing sir..Loved it!!!
Really i appreciate your way of explaining the concepts in a very easy and understandable manner, thank you much for your help....
Radhe Radhe ❤️🙏
Brother you explain everything so easily, it makes everything feel like piece of cake.
Can please provide ind as 2,37,8,10 on UA-cam soon.
You both brother are doing a gem of a service to the community.
Thank you❤
You
Hii
Sir cancellation par - SBPR phle equity me dalenge poora or phir equity and p&l mila kar compensation pay krenge.... Yaan phir SBPR & p&l mila kr compensation pay krenge or phir jo bacha hua SBPR equity me jayega
Brother Revision videos are superb just 1 recommendation every topic end krne ke bad us topic ka sirf ek question krwa doge na module me s toh concept aur confidene dono bhot acha ho jayega. baki everything is superb thanks buddy.
You made this chapter so easy..thanks a lot👍😊
सत्यवचन @33:59
Watching your lecture for the first time, thank you for Clear and crisp explanation.
Radhe Radhe.
Jai Shree Ram
Thanku so much
Your teaching style is fabulous.
Thank you Sir. Well explained. This 1.5 hours will help students to understand the concept of IFRS 2 or ind as 102.
Radhey Radhey Sir❣
Saw your lecture for the first time.....and i can't say how impressed iam.......hats off!
1:19:04 Group SBP Plan
1:25:44 SBP to other parties
Thank you so much Ajay ji
Radhe Radhe🙏
Logics
14:40- why fv of sbp at grant dt taken
16:25- why sar fv taken at every BS date
Thank you Sir, these revision videos help a lot❤
Is question Bank is sufficient for preparation as I have not done anything else
He has taught so effortless in a very lucid way!
Regret taking lectures of some other faculty for both FR and AFM!
Your revision lectures are fabulous.....Kindly upload all revision lectures of FR🙏🙏♥♥
This chapter was unnecessarily made to look so complicated by some of the so called well known FR faculties. The way you’ve explained every single concept so well and precisely even in a revision video clearly shows your level to be much above all in terms of what we students want to be conceptually clear in an exam oriented manner. I used to be so confused with understanding this chapter and FR had become a complicated loop of doubts. Thank you for these revision videos and concept notes.
Greatt video sir!!❤️ Thank you so much Radhe Radhe 🙏🙏✨
Bhaaai aage k videos kahan hai... Web series se jaadaa yeh revision series m interest aata hai...
Plzzz beech m mt choro.. plzz upload more... Upload more... Upload more... I m addicted to these revision videos.. plss give me some more...
I wanaa see them again and again...
Sir please upload IndAS 103 and 110 revision video also, It would be of great help.
1:17:36 Sir, should we consider the ICAI approach or the one in your notes for this condition ( employees exercise ESOP alternative)?
Point to remember - increase in vesting period in case of sar - ignore it @1:11:40
very good conceptual clarity given in this lecture. Thanks
Thank you sir for the notes, explanation and for making it simplified
35:13 profit based vesting period changes
40:12 target achieved before vesting period.... recognise all expenses immediately
47:59 only case where FV is changed in Equity settled plan
1:12:38 Equity settled along with Cash Settled
1:06:35 q.20 jskc q.12 tyk (SAR is always exercised on Instrisic value)
39:23 market linked me change in expection of vestibg year to be ignored
1:04:02 SAR me excercise period me bhi Expense book karna hai
1:08:12 payment at intrinsic value in SAR (if instrisic value is given in question)
1:13:59 SAR with ESOP
Radhe Radhe😍
Radhe Radhe..!!!!
Ind AS -102 swaha
50:10 accounting of modification
Thank you sir, i have one doubt on method. In IFRS and Ind AS, i think accounting is done as per Graded vesting method not SLM, can you please clarify for Equity settled awards
10:27:00 fair value of option
Ek number sikhhate ho sir aap, kaash last attempt aapke lectures ke baare me mujhe pataa hota to ek attempt bach jata mera
Sir, SBP (shares issue) ke expense recognise karte waqt we consider FV of option on Grant date only right and if there is any change in FV in subsequent years then ignored??
Yes
Thank yo soo much sir for providing amazing revision lectures 😊😊😊
Sir, how I can get this updated hand written notes
51:00 Under equity settled plan even if the fair value comes down in subsequent years, expense is still booked as per FairValue on Grand date. Then why we should bother about booking another expense entry based on F.V adjustment. At the end of the period here still the company has cushion 50 was initially and later became 40. Can someone pls clarify
Thank you Sir
Radhe Radhe
Thank You Sir
Audit abc analysis sir
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!
Thank you sir for the revision lecture. It really helped a lot.
Thank you so much, sir. For the lectures.
Duniya aise hi chalti hai, bas logo ko apne kam se matlab hai :) true !!!
Radha Radha sir from pune
Best revision lecture ever
Thanks you so much guruji ❤
If vesting period is 3 year and after that 1 year is exercise period, then Emp benefit exp is to be divided in 3 yr or 4 years?
no emp benefit expense will be divided
EBE will be divided based on the Expenses which has to be charged each year based on Vesting Period
Words are not enough to thank you sir🙏✨
Thank you sir wonderful revision. but sir wo que jo SM me glt entry h jiski agr exam me aata h to hmko sahi wali entry krni h ya jo SM me di hui h wahi wali
Thank you sir. Learnt the chapter.
you are an angel literally..thanks for all your help.
Sir please upload revision video of ind as 19
Thankyou so much sir for your support during exams
32:25
01:00:40 SAR
Notes?
Awesome lectures sir. Questions practice is going to be too much easy now.
Ekdum sahi time pe upload Kiya lecture.... thanks 😊
Add subtitles for South Indians na.
I have done IND As 102 from here totally satisfied with the way Ajay sir teaches the concept. Great
Thank you for existing sir😇
Thank You so much Sir for providing such detailed revision lectures.
Thank you Sir Revision lecture God Bless you.
Thank you sir for revision lecture
Sir aaap kya concept notes banvate hai .... comparatively ....Easy to revise... 🔥🔥
Sir please revise IND AS 19 , 33, 23.... most critically needed 🙏🙏
Is it fine to solve consolidation sum working note of COC and NCI in account form rather than in statement form ? Are marks going to be deducted for the same !
shandar revision ! Thank you so much
Gurujii, charan Kidhar h aapke ….. toofan macha dia ❤
🙏