I purchased fast track classes from sir a few months ago. The enthusiasm and clarity with which sir teaches is really amazing! I do not remember being bored in his classes, like ever! These revision lectures are truly a blessing. Thank you so much sir for all the constant efforts, motivation and support!
in jan i will sing my pass wala song and my pass wala song is sarak sarak sarak! 1:24:25 ldr summary 1:32:00 blue heaven 1:39:15 rtp nov23 ishwar ltd 2:02:45 pyp nov23 2:16:00 high speed 2:19:44 bonus effect 2:20:40 chain holding 2:33:00 step acquisition 3:12:45 residual theory
May god bless you! Aapki wajah se ek hope hai ki sab ho jayega. Aapki wajah se cheezein doable lag rahi hai, kyuki aapne itna easy bana diya hai sab kuch.
Sir thank you for re-motivating me to study FR by making the subject so fun to learn. I plan to watch all your Ind AS revision videos as well. Your revision planners have truly been a life saver. Thanks again for all your efforts ! ❣
best video of ind as 110 CFS on youtube thank you so much sir i have preapred my this IND as 110 from your revision video crystal clear and your board notes are cheery on the cake .Really Grateful❤🙏🙂
Sir Ind as 7 ka comprehensive revision with ldr ques kyu nai hai aapke channel pe? Maine saare Ind as revise kar liye aapki Playlist se including rtp pyq bas ab 1 bacha hai chalo na saath me revise kar lete hai😅
sir if additional shares are acquired by way of right issue made by subsidiary after 2yrs do we need to calculate goodwill again on that additional shares acquired by holding company or goodwill calculated when more than 50 Percent was acquired is the same.
Sir concise , crisp but still detailed revision focused on each and every topic Helpful in clearing almost all of the doubts regarding the treatment of adjustments.Thank you sir for all your efforts ❤️❤️🙏
![[LIVE] : ONE ลุมพินี 89 | คู่เอก "ยอดไอคิว vs คิริลล์"](http://i.ytimg.com/vi/Z3vYkHJ_5Ig/mqdefault.jpg)
• Ind AS 110 - CFS
00:00:45 - Intro.
00:03:14 - Letsss Gooo..
00:03:56 - Procedure For Consolidation (Steps)
• Examples (Mainly Consolidated B/S) :
00:10:04 - Ex.1 (Basic Q.)
00:12:34 - Ex.2 (Pre/Post)
00:17:44 - Ex.3 (Time Adjustment)
00:19:48 - Ex.4 (Other Reserve Op. & Cl. Assumption -- Op. Missing)
00:23:18 - Ex.5 (Dividend Paid by Subs.)
00:26:54 - Extra Ex. (Cal. INA as per 103 & 110)
00:35:20 - Ex.6 (Link to Extra Ex. -- Effect of Gain/Loss Cal. INA 110)
00:39:28 - Ex.7 (Need FV Gain/Loss Amt. & Excess Depr.)
00:45:56 - Illustration 64
00:55:36 - Question 4
01:06:40 - Key Points of Q.4
01:07:56 - Ex.8 (Continuing with Ex.6 & 7 -- Tax Rate Given)
01:11:02 - Ex.9 (Inv. Sold & Trade Payable Sold -- Reverse)
01:18:16 - Summary (Intra grp. Sale/Purchase & URP Elimination)
01:18:22 - URP Elimination in CFS (Upstream & Downstream)
01:22:38 - Bonus Adjustment
01:23:58 - Revision From Start of Lec. till Bonus Adj.
01:31:26 - Illustration 65/66/67 (Linked with each other)
01:37:34 - Summary of All Steps
01:37:58 - Question 9 (RTP N'23)
02:14:50 - Imp. Adj. of Q.9
01:56:18 - Break
02:01:52 - Question 10 (PYQ N'23)
02:13:24 - Imp. Adj. of Q.10
02:15:18 - Question 7 of Ind AS : 103 (RTP M'23)
02:18:30 - Topics Covered till Now (1 to 5 -- Chart)
02:20:22 - 14) Chain Holding
02:24:54 - Illustration 52
02:31:50 - Question 5
02:32:53 - 6) Step Acquisition
02:36:28 - 7) Disposal of Shares in Subsidiary
02:40:48 - Guidance for Qs. Solving In CFS
02:42:08 - Illustration 34
02:45:38 - Discussion from Illustration 35 to 41 & 44
02:46:42 - Illustration 45
02:48:20 - Illustration 46
02:49:12 - Illustration 47
02:50:17 - Illustration 48
02:52:04 - Illustration 49
02:54:36 - Illustration 53
02:57:49 - Illustration 54
02:59:40 - Illustration 55
03:01:53 - Illustration 62 (After Ind AS 28)
03:02:07 - Illustration 69
03:05:58 - Illustration 70
03:09:24 - Illustration 42
03:11:52 - Topics Covered till Now (1 to 7 & 14)
03:12:12 - Remaining Topics Revision (8 - 13 & 15 - 17)
03:12:38 - Illustration 57 (Loss of Control of Subs. In 2 or more Arrangements)
03:14:14 - 8) Subs. Pref. Share held by NCI
03:14:46 - 9) Elimination of Inter Grp. Transaction
03:15:00 - 10) Uniform Accounting Policy
03:16:28 - 11) Can NCI be Negative
03:17:06 - 12) Reporting Date
03:18:06 - 13) Acq. In Subs. Without Consideration
03:19:47 - 15) Consolidated P/L (Refer Notes Example)
03:20:26 - 16) Control Evaluation
03:21:03 - 17) Exemption from CFS
03:23:58 - Illustration 58
03:25:28 - Illustration 59
03:26:38 - Q.12 (PYQ M'24)
03:27:44 - AkhaiBhaisahaab
Someone Proved Bhai aaya hai sab Karvake Jayega 🫡🙇🏻♂️
Thanku so much Sir for this..🔥🙏🏻✨
#AkhaiBhaisahaab
*********************************
Good work Buddy
TUM BHOT BADIYA KAM KARTA HAI MAKSUD BHAI 😇😇
Thank you
@lucky Thank you so much bro may u qualify in this attempt, u did a great job
2:02:36 q 10
02:45:38 - Discussion for Q.10,11,13
02:42:08 - Q.12
03:16:28 - Q.14 Can NCI be Negative
02:32:53 - 6) Step Acquisition
02:36:28 - 7) Disposal of Shares in Subsidiary
02:40:48 - Guidance for Qs. Solving In CFS 2:46:00 - Q.15
03:09:24 - Q.18
03:05:58 - Q.19
02:48:20 - Q.20
02:49:12 - Q.21
02:50:17 - Q.22
02:46:42 - Q.23
02:52:04 - Q.25 & Q.24
02:59:40 - Q.26
02:57:49 - Q.28
02:54:36 - Q.29
03:01:53 - Illustration 62 (After Ind AS 28)
03:02:07 - Q.33
03:23:58 - Q.34
03:25:28 - Q.36
I purchased fast track classes from sir a few months ago. The enthusiasm and clarity with which sir teaches is really amazing! I do not remember being bored in his classes, like ever! These revision lectures are truly a blessing. Thank you so much sir for all the constant efforts, motivation and support!
in jan i will sing my pass wala song and my pass wala song is sarak sarak sarak!
1:24:25 ldr summary
1:32:00 blue heaven
1:39:15 rtp nov23 ishwar ltd
2:02:45 pyp nov23
2:16:00 high speed
2:19:44 bonus effect
2:20:40 chain holding
2:33:00 step acquisition
3:12:45 residual theory
For my ref
Iln 64 46:20
⭐️Qn 4 imp adj 1:06:38
✅ 1:09:32
✅ 1:11:06 Inventory adj
✅ 1:14:43 URP adj
✅ 1:22:43 bonus
✅ 1:24:21 Summary
⭐️ Blue heaven imp adj 1:35:52
⭐️103 qn 2:15:31
✅ 2:19:35 bonus
✅ 2:24:15 chain holding 2:26:59
✅ 2:33:07 imp step acqn JE
✅misc 3:13:00
4:52 - Start
Key Points of every Ques
ill 64 - 52:25 , 55:05,
✨Ques 4 - 56:53, 1:00:58, 1:02:34 , 1:04:00 , 1:06:43
Ex 8 - 1:08:51 ,
Ex 9 - 1:11:25
Some Adjustments -
URP - 1:15:00
Bonus - 1:22:54
Summary till now - 1:24:05 Pg no 46
ill 67 - 1:37:07
✍️✨Ques 9 - 1:39:16
✍️Ques 10 - 2:02:54, 2:08:52 , Revision - 2:14:19
Ques 7 - 103 - 2:15:56
Bonus summary - 2:19:43
Chainholding-
ill 52 - 2:20:22 (PC & NCI is important)
Ques 5 - 2:32:02
ill 53 - 2:54:38 Loss of control w/o disposal
ill 54 - 2:57:55
ill 69 - 3:02:17
ill 70 - 3:07:51
ill 57 - 3:13:19
Remaining topics. - 3:15:05
ill 58 & 59 - 3:28:58
3/11/2024 - 01:37:34 - Summary of All Steps
Ak hai bhaisshaabb!!!!!✔️
00:55:36 question 4 (important)
May god bless you! Aapki wajah se ek hope hai ki sab ho jayega. Aapki wajah se cheezein doable lag rahi hai, kyuki aapne itna easy bana diya hai sab kuch.
Sir thank you for re-motivating me to study FR by making the subject so fun to learn. I plan to watch all your Ind AS revision videos as well. Your revision planners have truly been a life saver. Thanks again for all your efforts ! ❣
1:24:29-Short revision of all adjustments
2:39:00-NCI aayega jayega-exam day
3:10:00-CFS SFS INTERCOMPANY
Mza aa gaya sir, thank you...kaash class le li hoti aapse..❤❤
Thank you so much sir!!! You made FR so much easier!!! YOU ARE THE BEST!!!!
best video of ind as 110 CFS on youtube thank you so much sir i have preapred my this IND as 110 from your revision video crystal clear and your board notes are cheery on the cake .Really Grateful❤🙏🙂
Thank you sir
I could do the most conceptual questions in the exam . Because of this revision video
2:14:00, writing practice of prev held investment removal
2:56:00
Thank You So Much Sir! Wonderful Revision!!
Superb se bhi upar hai yeh revision class 🎉🎉
Revision class ❌
Exam oriented class ✔️
❤
Thank You for this amazing revision!!
Amazing Revision Video Sir! Thank You So much❤
Could attempt today's consolidation based on this video. Thanks a lot for the help sir ❤
01:24:18 Summary of 5 Steps
02:14:17 Summary of Nov 23 Q 10 and Q 9
02:19:43 Bonus Adjustment
03:06:00 Illu 70
03:14:20 Pref shares adj
Small Sums
02:32:53 - 6) Step Acquisition
02:36:28 - 7) Disposal of Shares in Subsidiary
02:40:48 - Guidance for Qs. Solving In CFS 2:46:00 - Q.15
02:42:08 - Q.12
02:45:38 - Discussion for Q.10,11,13
02:46:42 - Q.23
02:48:20 - Q.20
02:49:12 - Q.21
02:50:17 - Q.22
02:52:04 - Q.25 & Q.24
02:54:36 - Q.29
02:57:49 - Q.28
02:59:40 - Q.26
03:01:53 - Illustration 62 (After Ind AS 28)
03:02:07 - Q.33
03:05:58 - Q.19
03:09:24 - Q.18
03:11:52 - Topics Covered till Now (1 to 7 & 14)
03:12:12 - Remaining Topics Revision (8 - 13 & 15 - 17)
03:12:38 - Q.30 (Loss of Control of Subs. In 2 or more Arrangements)
03:14:14 - 8) Subs. Pref. Share held by NCI
03:14:46 - 9) Elimination of Inter Grp. Transaction
03:15:00 - 10) Uniform Accounting Policy
03:16:28 - Q.14 Can NCI be Negative
03:17:06 - 12) Reporting Date
03:18:06 - 13) Acq. In Subs. Without Consideration
03:19:47 - 15) Consolidated P/L (Refer Notes Example)
03:20:26 - 16) Control Evaluation
03:21:03 - 17) Exemption from CFS
03:23:58 - Q.34
03:25:28 - Q.36
03:26:38 - Q.12 (PYQ M'24)
Thanks buddy, Good wishes for this good deed
Much helpful video, all concepts covered & revision ka bhi revision hogaya. Thank you Sir.
*Q10 (PYQ N'23) 02:01:52
Q9 (RTP N'23) 01:39:16
Q7 (RTP M'23) 02:15:18
Chain Holding 02:20:22
Ill52 02:24:54
Q5 02:31:50
Ill70 03:05:58
Neat and full fledged coverage of all concepts ....best CFS revision❤🎉
Sir, you made FR learning easy for us. Your motivation help to overcome fear. Thankyou Sir..
Very helpful video sir!👍🏻❤
56:24 - MTP N'21, N'22, N'23
1:24:23 - Summary of all adjustments
1:39:15 - RTP Nov'23
2:01:53 - Nov'23 QP Prev. held interest and divid wrong adjustment
2:15:51 - RTP May'23
2:25:05 - Chain Holding
2:33:08 - Step acquisition (NCI calculation)
Thank you so much sir. Only because of you FR seems to be very easy. Best Faculty for FR
rapid summary
1:24:22
2:33:57
2:44:33 / 3:31:06
3:04:01 / 3:31:06
3:02:28 / 3:31:06 last day
fmr
01:37:34 - Summary of All Steps 🌟 🌟
01:22:38 - Bonus Adjustment
ITS TOO HELPFULL SIR
Really helpful video , got concepts crystal clear. AK hai bhaisahab ❤
Thank You so much Sir for the video 😇
1:39:15 ishwar ltd
2:02:30 hammer & sleek
2:15:55 high speed limited
This is the best way to cover this huge topic! Thankyou SIr!!!
bohot badhiya sir ... revision ek no h .. 👌👌
Very helpful video sir really helped a lot to revise the whole chapter 🎉🎉
This level of revision is unmatchable 🫡
For my reference
1:08:02 -1:14:37 deferred tax adj
Very Much Helpful!! Thank you sir!!
Sir Ind as 7 ka comprehensive revision with ldr ques kyu nai hai aapke channel pe? Maine saare Ind as revise kar liye aapki Playlist se including rtp pyq bas ab 1 bacha hai chalo na saath me revise kar lete hai😅
I think marathon lecture me he purane wale
Nov 23 &24 ke last day marathon mai hai
Bhai Unacademy pe pade hai
It was not that easy as you made it 🤩😍 Thankyou sir
Kaaafi helpful sir. Thankyou so much ❤️✨
Hatsoff sir revision ka bhi re revision kara rhe ho aap seriously best decision to study fr from you 🥺.....thank you so much sir ❤❤❤❤❤❤❤
The Best revision for Ind AS 110 !! Thanks A Lot Sirji !!
Always helpful your Revision vdos... thank you Sir
extreme revision and sum solving thank u sir😍
1:24:20 summary of cfs adjustments
Video aisa banao
Ki 4 log timestamp banaye AIR1CA FR QB ka.😅
Thank you so much sir for making FR so much intresting ❤
01:24:20 summary of all adjustments
Revision m revision wahhhhhhhh.AK h bhaisahab 👌👌🙏🙏🙏🙏🙏,thank you sir🙏🙏🙏🙏
Practice '
Q4
Q9 Nov 23 RTP
Nov 23
Q7 of 103 RTp May 23
Points to remember
1:13:15
1:17:53 URP entry
1:18:45 up-down stream
1:23:06 bonus
1:24:16 summary before ques
2:19:44 Bonus details
2:28:24 chain holding entry
Thanku so much sir for detailed revision.
For my revision
42:16 - depreciation adjustment
BEST EVER REVISION LECTURE..!!
HANDS DOWN, THE BEST REVISION!!!!!!!!!!!!!
Outstanding conceptual clarity, incredibly concise, and truly the GOAT of Financial Reporting! 👏📈
#AKHaiiiiBhaisaaaabb
Amazing revision for CFS ♥️ AK hai bhai saaabbbb ♥️♥️♥️
1:24:21 - Basic revision of all 5 steps
Sir, the lecture is very helpful due to the way of your teaching
Thank you sir
Very helpful video
You are like God to us 🙏❤
It's wonderful sir thanks a lot 😊❤
Thank-you sir.very informative video
best revision by best faculty🙏
1:24:20 revision of adjustments
Wonderful explanation .....thanku so much
Sir ye achaaaaa nahi .... bht achaaa hai..... Thankyou so much....!!😍😍
01:23:58 - Revision From Start of Lec. till Bonus Adj
Great revision video sir thank you so much really helpful for whole detailed revision
👌❣
1:24:13 summary (PDF pg 46)
1:24:05 Excess dep 44:02
2:19:46 bonus
Thank you sir .. Your videos are very helpful.
Thank you so much sir❤
Best session sir for CFS 😍
For my reference,
Question no, in my QB
00:45:56 Question 2
00:56:09 Question 7
Thankyou so much Sir❤️
This revison has really helped to revise all the concepts in shorter duration!!
Hats off to your motivation🫡
AMAZING SIR
HATS OFF
sir if additional shares are acquired by way of right issue made by subsidiary after 2yrs do we need to calculate goodwill again on that additional shares acquired by holding company or goodwill calculated when more than 50 Percent was acquired is the same.
1:08:00 Eg. 8
Amazing session Sir 😊✨
Very helpful session sir thank you ❤
1:24:25 summary
1:38:48 Q9
Step 2 summary 01:24:04( all adjustment)
Best ever video on this topic. Finally I got confidence in this topic. Thanks a lot Sir. AK hai bhaisaab❤
Shandaar !!!
1:24:16 LMR (summary ka summary )
Sir concise , crisp but still detailed revision focused on each and every topic Helpful in clearing almost all of the doubts regarding the treatment of adjustments.Thank you sir for all your efforts ❤️❤️🙏
ak hey bhai saab........that small red summary box are very very helpful
Revision me revision 1:24:23.
Helpful on exam day for super quuick revision
01:23:58 -all steps all possible adj revision
Watching 3 days before my exams, thank you sir for this helpful revision, saved a lot of my time, truly blessed to have a teacher like you 😊
Are you planning to see vidoes and write exam?
These revisions will help to recall concepts and problems, then we can write and solve the imp problems as practice @@gopal659
Great revision sir hatts off
1:23:05 bonus adj for reference
Isi ke lia wait kr rha tha sir......Thank you sir for this wonderful revision lecture it was very very helpful
Confidence Bada diaya sir ji ,, AK hey Bhaisab...😁😁
Bhai aaya..
Sab kara kar gya..
Ab Humari bari hai. ❤ 3:30:31
Sir IND AS - 7 bhi krwa do plsssss
& Thanku so much Sir for this..🔥🙏🏻
AK hAI BhaISAHBBBBBBBBB