Sir shayd history me aap dono bhai hi ese AIR1 ho jinki rank ka benefit actually mein puri CA student fraternity ko mil raha hai. Aapki research aur hardwork easily visible hai in all your content. You can easily 4-5x your revenue by increasing the prices and baiting students by providing smaller revision videos like other faculties, but still aap sabse detailed videos free me daalte ho knowing sirf inse bhi pura course ho jaega easily. Aap logo ka motto highest quality service hai not profits, and that is the best strategy for long term business. Sheer intelligence sir. Govind Devji ka haath hai aap ke sar pe. Thank you from all the students jinki life aapne itni aasaan banai hai. Radhe Radhe.
0:25 _ Ind AS 16 (PPE) 15:00 calculation of cost of ppe 36:04 Accounting entries for PPE 52:59 the value should be the FV of Asset given up first. 53:00 exchange of asset 1:00:17 1:03:40 PPE DEP 1:04:09 component accounting 1:15:00 Subsequent recognition 1:16:00 revision for me 1:16:12 Subsequent Measurement of PPE 1:18:20 Revaluation model 1:25:24 Treatment of Revaluation gain/loss 1:32:55 - Additional depreciation transferred to Retained earnings 1:33:55 Logic of trfr of reval surplus to RE (Equivalent to Excess Depr) 1:37:29 DROL 1:42:12 Logic of same treatment of Change in Decommissioning liab with that of reval gain - loss
Krishna Bhagwan ne bheja hai dono bhai ko...❤❤❤ Bhagwan ne dekha ki CA Students padhte bahot hain par pass nahi ho rahe...Aashirwaad hain dono bhai hum CA Students ke liye...That beautiful Notes & Super Conceptual Revision... Hats Off ❤❤❤❤❤ Truly deserved AIR 1 🍁🍁🍁
I used to watch this lecture for my CA final exams and I am watching it for my Interview as a Chartered Accountant. These two brothers are pure gem... Radhey Radhey PoV: I was waiting to post this comment as everyone who cleared CA final exams by watching his revision lectures.
@@nids91 Yeah was enough for me. Just did those three things. But make sure you clear your concepts right and then take all these you’ll find yourself nowhere.
1:33:55 Logic of trfr of reval surplus to RE (Equivalent to Excess Depr) 1:42:12 Logic of same treatment of Change in Decommissioning liab with that of reval gain - loss
his dedication level is beyond words, he never took a seat, with no break intervals in between he just spoke continously to deliver the best he have.. THANK YOU SOO MUCH SIR!
Sir you are the best thing that ever happened to CA fraternity! 🎉 jaise aapne summarize kia hai na chapters in fr ... vo bilkul easy kardeta hai concepts ko.
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!
Forever indebted and grateful for the conceptual clarity provided in such a summarized manner in your revision videos, sir. You are indeed a blessing for us CA students. Krishna Bhagwan hamesha aap par sadev sukh aur samridhi barsate rahe. Radhe Radhe.
Thank you so much sir, ye OCI not reclassified into P&L wala issue solve hi nahi ho raha tha, but iss video se logical explaination mili hai. Thanks a lot, once again.
Mazaa aa gyaa Bhaiya ek ek concept achhe se Clea huaa Maine ek Ind AS Cover Kiya n frr apko book se questions solve kiye n ho gyee although I have taken FR class from another reach but it was Amazing ♥️♥️🌹
Cost of Machine : 45,00,000 Useful life : 20yrs 5yrs License fees to operate the machine : 50,000 Expected Renewal cost of License at the end of every 5yrs to increase 10% each time Salary of Engineer appointed to operate the machine : 30,000 p.m (to increase 5% every year as per Industry standard) Other directly attributable costs : 3,00,000 calculate the cost of machine and its treatment across its useful life
Sir non compete fee mai aapne example diya tha ki hum ek audit ki faculty laane ki soch rhe h and ussse agreement kar rhe h ki 5 saal tak hmare air1 institute k alava khi bhi aur audit nhi padhaoge and ab Sachin sir audit padhane aa gye , vo 5 saal toh kya lifetime aapke saath hi padhayenge khi aur nhi padhayenge 😅. Aisa isliye bcoz jabka ye video h uss waqt Sachin sir khud ca kar rhe honge and unhe nhi pta hoga ki future mai aapke institute k sath vo audit padhane vaale h not only for 5 years but for lifetime 😂.
Sir can a old course student watch your revision lectures on TH-cam and prepare for May 2022 or do we have to take regular classes?? Also can you provide fast track batch for old course students.
Thank you Ajayji. Amazing Revision Video it is.! Your Concise Notes and your Concise Revision videos make IndAS Interesting. Kahi koi kami chhodte hi nahi aap itna to the point samzate ho..✌️🙏
Sir shayd history me aap dono bhai hi ese AIR1 ho jinki rank ka benefit actually mein puri CA student fraternity ko mil raha hai. Aapki research aur hardwork easily visible hai in all your content. You can easily 4-5x your revenue by increasing the prices and baiting students by providing smaller revision videos like other faculties, but still aap sabse detailed videos free me daalte ho knowing sirf inse bhi pura course ho jaega easily. Aap logo ka motto highest quality service hai not profits, and that is the best strategy for long term business. Sheer intelligence sir. Govind Devji ka haath hai aap ke sar pe. Thank you from all the students jinki life aapne itni aasaan banai hai. Radhe Radhe.
0:25
_ Ind AS 16 (PPE)
15:00
calculation of cost of ppe
36:04
Accounting entries for PPE
52:59
the value should be the FV of Asset given up first.
53:00
exchange of asset
1:00:17
1:03:40
PPE DEP
1:04:09
component accounting
1:15:00
Subsequent recognition
1:16:00
revision for me
1:16:12
Subsequent Measurement of PPE
1:18:20
Revaluation model
1:25:24
Treatment of Revaluation gain/loss
1:32:55
- Additional depreciation transferred to Retained earnings
1:33:55
Logic of trfr of reval surplus to RE (Equivalent to Excess Depr)
1:37:29
DROL
1:42:12
Logic of same treatment of Change in Decommissioning liab with that of reval gain - loss
thanks sruti
00:00:25 _ Ind AS 16 (PPE)
01:43:05 _ Ind AS 38 (Intangible Asset)
02:18:28 _ Ind AS 40 (Investment Property)
Thanks👍
Thank you
Thank you
Thanks 👍
Thank you!
7 years of Hard work Paid off, Finally a CA and watching these lectures for a job interview. Radhe Radhe. Thank you sir
after 7 years still unables to know the basic ias . hahahh
@@hamzataqi9379 bruh, you can't even spell Ind As correctly
@@devvratsinghshekhawat7593
😆
@@devvratsinghshekhawat7593bhai bhai bhai🤣🤣🤣🤣🤣🤣🤣
@@devvratsinghshekhawat7593 ur comment seems edited😂😂😂
0:30 PPE
1:43:12 Intangible Assets
2:18:33 Investment Property
1:40:37
@@tusharmodi7655 hm ok na Z,
Krishna Bhagwan ne bheja hai dono bhai ko...❤❤❤ Bhagwan ne dekha ki CA Students padhte bahot hain par pass nahi ho rahe...Aashirwaad hain dono bhai hum CA Students ke liye...That beautiful Notes & Super Conceptual Revision... Hats Off ❤❤❤❤❤
Truly deserved AIR 1 🍁🍁🍁
I used to watch this lecture for my CA final exams and I am watching it for my Interview as a Chartered Accountant. These two brothers are pure gem... Radhey Radhey
PoV: I was waiting to post this comment as everyone who cleared CA final exams by watching his revision lectures.
Job lag gai aapki and if yes then how much package?
Here just to tell you sir, that I have become Chartered accountant today and You are the because.
Did you take sir classes for FR ?
Hey plz guide is it enough if I refer his concept notes, revision videos and his question bank for fr??
@@nids91 Yeah was enough for me. Just did those three things. But make sure you clear your concepts right and then take all these you’ll find yourself nowhere.
@@abhishekbhargava8907 ok, thanqu
Did you buy the classes sir?
1:33:55 Logic of trfr of reval surplus to RE (Equivalent to Excess Depr)
1:42:12 Logic of same treatment of Change in Decommissioning liab with that of reval gain - loss
The example of 'zip file' was great to explain Present Value.
Timestamp plz
41:03
I did whole FR only from your revision videos, got 73. Now a CA and watching these videos again for interview. Heartfelt gratitude 🙏
Inke sirf ye revision videos aache se dekhne se ho jayega FR.??
@@mohitjoshi9880 yes
@@mohitjoshi9880 +1 @debankita1 kindly reply
If FR first time karna hai pehle koi bhi regular fastrack nhi kiya hai toh kya inke revision video se syllabus cover ho jayga 100% ?
No@@RiyazShaikh0811
1:32:55 - Additional depreciation transferred to Retained earnings
Thank you so much
U have saved my time
his dedication level is beyond words, he never took a seat, with no break intervals in between
he just spoke continously to deliver the best he have..
THANK YOU SOO MUCH SIR!
1:25:24 Treatment of Revaluation gain/loss
Indas 16- accumulated dep elimination and restatement approaches... 1:22:25
IND AS 16 : Exchange of Assets : 52:58
ajay bhai aap 100 saal tak aise hi padhate rahe hamesh healthy rahe fit rahe Pray GOD 🙏🏻🤲
Hats off to your ability of makings concepts easy, summarised and to the point .
15:15 Included in PPE
29:39 Not included in PPE
35:15 incidental activity
46:11 deffered settlement
59:38 dep
1:04:19 component accounting
2:35:00 Disclosure for IP Ind AS 40
1:16:25 Subsequent Recognition of PPE
No book can compete these concepts notes❤....really more detailing than any author book
Sir Bahot maza aa raha hai Revision karne mai......sare Concepts Link ho rahe hai!!!
Ty
Aap k jese teachers Jaha ho waha students 100% success hi hote hai
PPE :-
1:04:09 component accounting
1:16:09 subsequent recognition
1:04:15 Component Accounting
1:16:12 Subsequent Measurement of PPE
Sir you are the best thing that ever happened to CA fraternity! 🎉 jaise aapne summarize kia hai na chapters in fr ... vo bilkul easy kardeta hai concepts ko.
Can't believe you even explained how to club two entries, that too in a revision video. Hats off to your dedication
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!
Thanks a lot Ajay sir. Your question bank is really a blessing for us. I have cleared my CA Final because of your consistent efforts. Thanks a lot:)
Can u send me the bank
Ajay bhai revision lectures se exemption launga nov 24 me. Remember the name..
RamRamRam❤
Can you suggest whether should I take praveen jindal classes for FR or ajay agarwal
@@thecaaspirant2562 Ajay Agarwal any day bro.
1:16:00 subsequent recognition of PPE
You are really doing good karma for those who can't afford the classes can see revision lectured and pass. You are great brothers
sirf revision videos + sir's books sufficient hai?
Exchange of asset 53:00
I'm CA and still watching for revision. ❤
Best revision lecture on ind as 16 38 and 40🔥
Forever indebted and grateful for the conceptual clarity provided in such a summarized manner in your revision videos, sir. You are indeed a blessing for us CA students. Krishna Bhagwan hamesha aap par sadev sukh aur samridhi barsate rahe. Radhe Radhe.
Thanks Atul Sir isse bohot help hogi fast revision karne ke liye
Thank you so much sir, ye OCI not reclassified into P&L wala issue solve hi nahi ho raha tha, but iss video se logical explaination mili hai.
Thanks a lot, once again.
Wide fr into simple & short fr. Thanks. Great work 😄
@2:01:17 wo hypothetical example almost sahi hogaya. Ab colon cancer ka ilaaj “dostarlimab” drug se 100% cancer free trials mein mill gaya. 😂😅
Ind as 16 ends at 1:43:08 min
52:58 typical topics
1:43:07 ind as 38
2:18:40 ind as 40
The clarity in the video is crystal clear for 1st time reading also....Thank you so much sirr😍😍😍
35:00 car parking additional cost not inculcated tf to p&l
59:16 where will the profit on exchange of asset go??
i m self study student agar mai sir ke revision video and concespt notes QB kre to ho jaega?/
Mazaa aa gyaa Bhaiya ek ek concept achhe se Clea huaa Maine ek Ind AS Cover Kiya n frr apko book se questions solve kiye n ho gyee although I have taken FR class from another reach but it was Amazing ♥️♥️🌹
revaluation starts at 1hour :18 mins :22 seconds
Thank you so much sir
When will the all remaining videos are uploaded ??
54:31 exchange of assets
Dhanyawad Ajay Bhai for this crystal clear & to the point revision lecture 🙏
I am qualified CA only because of ajay bhaiya
Sir thank you so much you don't know how much I was waiting for it . Infact I kept fr on hold for your revision lectures thank you so much sir .
Me to
Me too
Iske notes Kaha h ...?
I m watching first time
@@monikajain115
Did you got the notes for new revision video ???
No
What a wonderful explanation!
I m on an edge of clearing CA final. If I will clear it the whole credit is gonna to you both.
Have u cleared?
The point I came to know Ajay also knows about Gita and counter strike I had smile on my face 😀 if you know you know
Cost of Machine : 45,00,000
Useful life : 20yrs
5yrs License fees to operate the machine : 50,000
Expected Renewal cost of License at the end of every 5yrs to increase 10% each time
Salary of Engineer appointed to operate the machine : 30,000 p.m (to increase 5% every year as per Industry standard)
Other directly attributable costs : 3,00,000
calculate the cost of machine and its treatment across its useful life
1:15:00 Subsequent recognition
Sir ek doubt h, at 1:41 you said furniture is given on rent or ye business h toh ye inventory kyu nhi hoga?
Held for sale inventory hota h (discussed in ind as 2)
@@AtulAgarwal okay sir
53:00 exchange of asset
Hi Ajay and atul
Both of you are going great. If possible please make revisionary video for audit law and indirect taxation
Very insightful
LDR 54:00 Exchange of Assets
Sir, aapke video seriously bohat kaam aarhe mujhe...sir pls if possible ias 8, 10 k revision videos ho toh youtube par upload kar dijiye na 🙏
AJAY BHAI AMAR RHE ❤️🙏. ❤️ from Chandigarh. Bhai playlist bna dena FR revision lectures k v
Shi me bhai ek number 🔥
Ky bol raha hai bhai….Jai ho to bol….Amar rahe kya hai
Arre bhai jo log humare beech nahi hai unke liye bolte hai *AMAR Rahe*
Sir non compete fee mai aapne example diya tha ki hum ek audit ki faculty laane ki soch rhe h and ussse agreement kar rhe h ki 5 saal tak hmare air1 institute k alava khi bhi aur audit nhi padhaoge and ab Sachin sir audit padhane aa gye , vo 5 saal toh kya lifetime aapke saath hi padhayenge khi aur nhi padhayenge 😅. Aisa isliye bcoz jabka ye video h uss waqt Sachin sir khud ca kar rhe honge and unhe nhi pta hoga ki future mai aapke institute k sath vo audit padhane vaale h not only for 5 years but for lifetime 😂.
Ek Dam Masth lecture 🔥to the point
Thank you so much for this revision. I was worried about completion of my study but this will help alot..
JAI SHREE KRISHNA 🙏 THANKS SIR🙏
15:00 calculation of cost of ppe
Is there any amendments in above 3 IND AS for May-24
1:18:20 Revaluation model
Thank you sir for the revision lecture. It really helped a lot.
So amazing Revision in detailed manner.....thanks sir
Radhe radhey sir..gajab padhate ho sir aap..no doubt aap dono bhai ka Rank 1 aaya....🎊
thank you so much sir....for clearing the topics at one go..please provide revision in similar way of other IND AS also
Aap class li ho
dear ajay ji from where i can buy your fr classes, any discount scheme is prevailing now??
Jai Shree Radheshyam
How to purchase the FR concept book?
Sir can a old course student watch your revision lectures on TH-cam and prepare for May 2022 or do we have to take regular classes??
Also can you provide fast track batch for old course students.
Infosys ne Accenture se customer acquire kiye.....as per IND AS iska kya treatment hoga ?
Depreciation 59:40
Component 01:04
Thank you Ajayji.
Amazing Revision Video it is.!
Your Concise Notes and your Concise Revision videos make IndAS Interesting.
Kahi koi kami chhodte hi nahi aap itna to the point samzate ho..✌️🙏
Insurance cost agr transit me pay Kiya hai toh isko ppe cost me include karenge ya directly profit loss me transfer??
If FR first time karna hai pehle koi bhi regular fastrack nhi kiya hai toh kya inke revision video se syllabus cover ho jayga 100%
Yes. Bas Questions ka tum dekh lena. Agar unme issue hai toh class le lo. Lekin pehle khud try karo i suggest.
From where can we get the notes?
Upto 1:43, 16 ind as PPE completed
Hello Sir, Ind AS 7 nhi mil rha please link share kr de
Ind As 2 revision lecture not found in this playlist
36:04 Accounting entries for PPE
Atul bhaiya time lapse bhi daal diya karo pls
Jab tak suraj chand rahega Ajay bhaiya ka naam rahega 🙏
Important question video kab upload hongr sir??
Sir aap apne fr ke regular batch mein ques solve krate ho na, i want to purchase
Han sab detail me solve honge regular lecture me
@@AtulAgarwal how to purchase
Visit air1ca.com
@@AtulAgarwal sir rtp, mtp je q bhi hoge na
@@ritikabansal138
Haa aur past year questions v..
Aur scanner v..
Aur RTP MTP v..
Im preparing for may 2025....is this topics are relevant to may 2025
Great
Finally FR Revision 🥳
1:43:07 IND as 38
2:18:40 IND as 40
1:16:10 Subsequent recognition of PPE
Great explanation Ajay..keep it up..
Your way of teaching is outstanding sir ....thank u.
Thank you bhai.. You both are inspiration to Us.
Sir please next Business Combination and Consolidation upload kar do, would be of immense help!