Financial Instruments I Full Detailed Revision with Imp Questions (15-20 Marks) I Ind As 32,107,109

00:00:00 Introduction
00:00:29 Definitions of FA, FL, Equity:
00:27:18 Classification of FA
00:41:40 Classification of FL
00:43:41 Accounting of FA / FL:
01:17:26 Compound Fin Instruments:
01:46:55 Trade/Settlement Date Acc
01:49:06 Exception Puttable Instruments
01:53:30 Derivatives
01:57:18 Embedded Derivatives
02:03:08 Prepayment Options in Loan
02:09:22 Forex Derivative in Purchase / Sale
02:18:55 Derecognition of FA
02:35:20 Derecognition of FL
02:45:12 Impairment of FA
02:45:21 Financial Guarantee
03:01:27 Hedge Accounting
03:11:50 Q1 Loan off market Parent Subsi
03:18:47 Q2 Loan off market Employee with Prepayment
03:28:00 Q3 CFI Compulsory Conversion with transaction cost
03:34:11 Q4 CFI Optional Conversion with Early Redemption
03:40:19 Q5 Derivatives Accounting
03:51:12 Q6 Derecognition of FL

[@user-hl1bg4kn6v]

The question solving was very useful. It would be helpful if you could make a similar revision video on CFS and Business combination with Important questions. Thanks in advance.

[@isha4192]

Always worth it. Thank you from the bottom of my heart!!

[@vsuryadharmarajan4505]

Comprehensive coverage of the entire chapter & quick and crisp coverage of important questions explained in lucid way !

[@rohanmulgaokar5682]

Thank you for such a wide and comprehensive explanation of the topic.

[@durgaprasad8152]

Thank you so much sir for such a comprehensive explanation of the financial instruments. Definitely gave a clear understanding of the whole chapter

[@aviralmaheshwari2001]

Such detailed videos are really helpful for a comprehensive revision. Thank you!!

[@karthick7576]

Thank for super quick revisions with important sums. Helped a lot sir!❤

[@harishmuralikrishnan9043]

Thank you so much sir. You are making our lives easier. Feeling grateful from the bottom of my heart.

[@dhruvilshah4226]

zabardastt video. Thankyou very much for this

[@ajayrajverma6985]

Much needed sir. Thanks a lottttt

[@sdeenadayalan591]

Thank you so much sir for this much needed revision ❤

[@ganeshatmakuri2177]

Much awaited topic sir thanks❤

[@flounder-lh3ym]

Amazing useful revision!!!!

[@kiruthigav3910]

Thank u so much sir❤... Means a lot at this pressuring situation ❤❤

[@namanagarwal6337]

Best FR Teacher.

[@sweetmelodies]

Yes sir, it definitely gave a deep and clear understanding, thankyou very muchh ❤

[@sanjanamarni5931]

Thank u so much sir its excellent so helpful

[@Aakib6480]

It's amazing sir, thank you so much ❤

[@mnrandmnd4096]

I used this for preparation of Diploma IFRS exams.. Very Helpful. Thanks a lot Sir..

[@shruthim5092]

Thank you sir! This is really very helpful. Please do make many more such detailed videos for FR & AFM too.

[@malavikavinod219]

Thank you so much sir.

[@lakshmikans]

Thank you so much Sir🙏🙏🙏

[@anilkumar-bm4wd]

Thank you so much sir.
Please make an video on 115 revenue recognition chapter.

[@varunisharma3002]

Very useful 🙏🏻💜

[@siddhijain2509]

Best teacher for FR 💯

[@trishna_12]

Sir please upload revision of some more important chapters. This video was really very helpful! Thankyou 😊

[@PremaPoonkundran]

Sir Thanks a lot.
If possible can you help us in Business Combination like this revision.

[@gayathri5758]

Thank you so much sir

[@ninadbneve8331]

Thank You Sir. ❤

[@user-dw1hr8cu2v]

Thank you ❤

[@shamjadummer3151]

thank you sir !

[@harish00001]

thank you sir 😇

[@abhyudaypatil8190]

Have started the final revision for FR with Financial Instuments😅. The conceptual clarity that you provide Sir is excellent 💯. Very much grateful for your efforts. Will definitely do well in FR paper and the sole reason will be you Sir♥

[@renumantri8107]

Really helpful

[@MrPkr2302]

Thank You sir

[@Akash-sg1dn]

Thank you sir

[@madhanreddy782]

Thanks

[@bhartimotwani6325]

Sir ji tussi grt ho

[@sanjanamarni5931]

Also sir can you upload latest version of IND as 21 in the same way

[@rabeakp8301]

Sir Could you please upload a similar video for Derivatives chapter too

[@legitnishit]

Thank you god (you are a god) ❤

[@sreem6343]

Where are the links he mentioned while solving wheel co questions

[@khushiagarwal7325]

Also sir can you upload latest version of IND as 21 in the same way pleaseeee

[@PriyadharsiniSP]

Sir, requesting the revision of business combination and Consolidation chapters too

[@kavisidhant]

Taking FR classes from Bhavik Sir was my best decision in CA Final!

[@PlainSai]

Doubt:
In case of mandatory conversion of Debentures to equity after 2 years but it is Variable*.
How come it is a Financial Liability?
My question is it is anyway have to be equity having residual interest at the end of 2 years then why to treat it as Financial liability. It's just that we don't know how many number/worth of shares will be issued after 2 years but how does it matter cause anyway it is equity ultimately.
Please explain on this point elaborately on practical view point @Bhavikchokshi
I understand the standard but not able to understand exact reason behind this.

[@sujeetkane7187]

It'd be classified as FL because there is variability involved as it doesn't meet the Fixed to Fixed Test. The number of shares to be issued on conversion of debentures depends on the market price of the shares on conversion. Eg - Debenture valued at Rs.10,000 shall be replaced by 5 equity shares which have a market price of Rs. 2,000. True intent of the transaction is to COMPENSATE the debenture holder (through equity shares) in line with the value of debenture held by him. As Bhavik Sir says, "always look at the substance over form" here the form of the transaction indicates ultimate settlement through equity (which would make us think regarding the classification as equity) however the substance indicates otherwise.

[@amangoud4258]

Sir please upload ind as 115 & 116 with imp questions 🙏🙏

[@lazimali7954]

Please upload that first I mean amalgamation and consolidation

[@lazimali7954]

Sir amalgamation and consolidation much needed

[@vinodhinikrishnamoorthy6385]

GODDDDDD

[@VinitDutia]

2:35:00

[@nagajothim4337]

Sir pls share pdf file sir

[@shrutiagrawal9417]

1:34:52 - early redemption

[@VinitDutia]

2:35:08

[@nisargshah7119]

Consolidation lao plzz

[@bhargavinatarajan9002]

Dheivameeee 😀😀

[@NavinPaiCA]

Adipwoli alle😜

[@KishoreKumar-sy1eb]

Aahan

[@bhargavinatarajan9002]

@@KishoreKumar-sy1eb annowww vanakam annooww 😁

[@mayankjain9707]

Malayali aano?

[@lets__nacho]

40:59

[@srijanpoddar]

Why is Rohan joshi teaching ca students😂

[@PaachuKAhukm]

Duration?

[@bhargavinatarajan9002]

3hrs 51 mins i guess on seeing the time stamps

[@gokusan2108]

16:19

[@srisai7941]

Is it useful for 1st time leaner can anyone pls reply....

[@unanimous990]

Not really.

[@jithinthomas7933]

Anything is better than nothing. Just do module sums and illustrations after this. Watch the video again after trying to solve yourself.

[@harshjain5841]

Focus on CFI

[@srisai7941]

​@@harshjain5841brother I have purchased sir's Fast-track classes for may 24 I coverd all the topics but due to time constraints I didn't take financial instruments lectures becoz it's almost 30 hrs...
So I am planning only to watch this lecture and do sums from sir's book...
Is that ok brother?
Becoz if I the full lectures of 30hrs atleast 3 to 4 days will be spent on this particular topic..... So pls guide me brother

[@sibikasim636]

@@srisai7941if you havent touched this chapter before, dont waste time on this video. Financial instrument chapter will take so much time to understand the concepts. Rather I would say to skip this chapter. But the risk is it could come for at most 20 marks, which needs solid 20-30 hours of study

[@vinodhinikrishnamoorthy6385]

Adding value every single second🫡

[@kanchubharath2184]

Thank you so much sir