illustration 46 - transition approach | Ind As 116 | Leases | CA Final FR

Ind As 116 Concept Revision
• IND AS 116 | LEASES | ...
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[@Adityajain6417]

This question was a serious nightmare and now after watching your video i feel like "itna easy hai " cant thank you enough sir for once again making our lives easy.

[@navneetkaur8800]

The way sir say’ mujhe pata hai,, apko kuj no atta,, tension ki koi baat nhi hai,, sir knows the reality how FR was marketed,, that’s by God has sent u as a hope,, people do charity in manu ways,, and this is the biggest charity,, of sharing education without greed of money, waheguru mehar kre 🙏🏻🙏🏻

[@Pooja-bz2np]

BEFORE AND AFTER OF watching every lecture by pratik bhaiyya
Before the lecture: bhagwan ye question exam me naa aaye🥶
After the lecture : Ye question aa Gaya to fod denge 😃

[@navekshakhandelwal]

32:20 fast revision of question

[@CASabitaMahatara]

Sir I have started feeling nothing is hard
You have made every thing easy 😊Will always be grateful for every effort you have put for us 🙏thank you so much 😊

[@vikaspateriya975]

Same here

[@vaghasiyahiren5165]

Same here

[@s4sumeetmishra]

Who are sir.
Brother! Teacher ! Friend ! Mentor ! Saviour !
A human being with ethical values and hard work.
My bestest prayers with you and your family support.
Thanks for being all!

[@ektamaheshwari5196]

Ques: 01:48
FULL RETROSPECTIVE: 03:15
MODIFIED RETROSPECTIVE:
ALTERNATIVE 1- 21:50
ALTERNATIVE 2- 29:37
SUMMARY- 32:16

[@Anjali_agrawal_]

1:34 yes sir ,sch m ye topic chor k jane wale the isiliy hm apki videos ka wait krte h , thanku

[@ritikaagrawal675]

This question was asked in Deloitte interview..that what's a transition approach in lease.

[@sristykumari8372]

21:40 modified retrospective approach

[@faizahmed588]

Alternative 2 29:30

[@man12443]

Saar of transition approach Q:
1. Full retrospective approach: Restate comparative (adjusting difference if ROU and Lease Liability BAL. 👉*as at transition date* using 👉*Commencement date ROI* to retained earning of transition date B/S) as if IND AS 116 always applied.
& account for ROU & LL subsequently as per IND AS 116.
Modified Retrospective approach(2 alternative):
(a) 1. Retrospective approach:Restate comparative (adjusting difference if ROU and Lease Liability BAL. as 👉*at Beginning of IND AS REPORTING PERIOD* using👉 *INITIAL APPLICATION OF IND AS ROI* to retained earning of Beginning of IST IND AS REPORTING PERIOD B/S) as if IND AS 116 always applied.
2. No Retrospective Adjustment: Determine P.V. of LL & ROU as 👉at *Beginning of IND AS REPORTING PERIOD* using👉 *INITIAL APPLICATION OF IND AS ROI*
(b) Account for ROU & LL subsequently as per IND AS 116 in both alternative.
Thank U guru ji😊

[@ammarhabeeb6903]

this question has become crystal clear to me now!! Thank you sir...

[@RahulSahu-uv1tr]

Sir icai ka solution dkh kr lgta tha ye que.bahut bada hai but bahut hi easy way me apne explain kiya ..hats off to your efforts...🙌🙌

[@rameshappasani7392]

Thank You a lot Sir Such a Cool Explanation Really Loved it

[@saahiljain6390]

Sir, you the best🌎👏🏻

[@123453847]

Was doing this chp only 😀😀
Easy peasy sum! Thankyou sir 😊

[@mamtamakhija8268]

Thank you God bless you sir ❤️❤️🙏🙏🙏🙏🙏🙏

[@meghnam7669]

Thank you sir for your immense efforts to make FR easy nd understandable 😊👍🏻

[@savetheworld05]

Sir aapko Shat shat Naman 🙏
Itne simple tareeke se samjhaya hai 🙏

[@shalusujane8918]

Best teacher award goes to pratik jagati sir.
Thanku so much sir FR jese subject ko easy banane ke liye ❤❤❤❤😊

[@grishasidhpura]

Darr ke agey pratik sir ka support hai CA students k liye, thankyou word is not enough for your efforts sir❤ May Shri Krishna Shower his blessings on you always

[@deeke116]

Summery 32:19

[@abhisheksubedi6299]

I regret of not taking classes from you ....Your Explanation are just superb😊

[@vinaykumar-wi1yd]

Simply superb sir, nailed the concept, thank you sir

[@vipintanwar4436]

Sir ko sb pta h ki student khaa fasta h or usi ques pe sir video 😍😍🙏🙏

[@shahinaparveen7660]

Thank you so much sir.., summary at the end.

[@abhisheksubedi6299]

Why is there a mismatch in Year of question and solution ..Question is saying thr transition date is 1/4/2019 but as per solution transition date is 31/3/02

[@desigirl29]

Sor can you plz tell that Covid questions in Leases are still relevent for Nov24 exams???

[@virapakshishetti9783]

Thank you sir.

[@riyaagrawal6617]

Thank you sir 🎉

[@naveenkumargautam4834]

Thank you so much Sir🙏🙏

[@mohammadanas6757]

🙏 really really helpfull.. thanks a lot sir.

[@ManishSingh_Bihari]

Thanku sir

[@triptigupta7815]

Is Ind as 116 Covid amendment still applicable for May 2022?

[@rhppat9355]

Yes

[@emccraipur5239]

Isme tha kya😂 bas dono alag alag rate se solve kiye difference retained earning me👏 easy kar diya sir aapne.

[@DineshRaj-rz8cw]

Thanks soo much sir.........😀😀😀

[@rhppat9355]

Thank u sir for this video 🙏

[@firojvideos8678]

Thank you❤🌹🙏

[@vaishu0314]

thank you so much sir

[@Maheshwarikrishna18]

Thanks a lot sirr 😊

[@chi-chora]

Sir, is this provision applicable for May23

[@meghashetty2869]

Tysm❤️

[@CA_shree]

🙌🏻🔥❤️

[@anantjain2520]

Explanation💯💯🙏

[@pratikmarda]

Great explanation

[@dollyagrawal4956]

Ty ty ty ty ty ty ty ty u sooooooo much sirji 😊

[@shreyameher4528]

GOD !!!!!

[@pareshlakhani971]

Sir consolidation k newly added questions tyk k 9,10,11,12 karwa do please

[@pareshlakhani971]

Much needed

[@tanishqjain132]

5:22 Fully retrospective summary

[@CA_ShaliniAgarwal]

Modified Retrospective Approach 21:47

[@pinkaljain2735]

Sir please make a concept video on Ind as 19 Employee Benefits 🙏

[@khareesh1909]

🙏

[@gggirl6006]

Wow helpful video

[@mydocsvk551]

32:20 fastrack

[@divyanshuvarshney2601]

Is this question still relevant?

[@shakirkhan1066]

Summary 32:20

[@anushreegoyal]

crux 32:26

[@geetanshupal2000]

32:28 revision I'll 46 pg no 7.203

[@cahemantagarwal3131]

Ye kya kr raha hun mei - we all students felt that

[@rahulkumhar7758]

Revision 32:10

[@navneetapandey8063]

32:10

[@Hustlers_vision]

Alternative 2 20:42

[@blackback4588]

sir pls unclock lecture 2 of ind as 113

[@ashwanijaiswal6640]

Ashirwad do sir bas ab

[@FinalKickByCAPratikJagati]

God bless you 🙌

[@ankitgoyal8038]

32:30 crux

[@varshakharya3794]

revision - #32:18

[@RajRani-jn2yw]

1:34 🤣🤣🤣. Itna seedha nhi bolna chahiye sir.

[@poonamchandwani572]

20:00
29:10
32:21

[@komalagarwal3942]

32:20 recap

[@Manish.619]

Is Ind as 116 Covid amendment still applicable for Nov 21?

[@muhammedkamran1964]

Yes bcoz its still there in SM

[@muhammedkamran1964]

It's east. Its about practice expedient

[@nensipatel2683]

Sir....Financial instrument and CFS k lectures jo you tube me uploaded he ....usme voice nai aa Raha he aapka

[@meghashetty2869]

If u are using earphones then one side me awaz aaega

[@nainagoel874]

Bas baat khatam, kissa khatam, question khatam😂

[@BeTheChange1594]

In short 32:18

[@muhammedkamran1964]

Kya cheez ho aap sir. Garibo ke masiha. 10000 per subject pay karne waale gareeb hai hum 🤣🤣🤣 phir bhi kuch nahi sikhe waha. Yaha to knowledge ki nayya behrahi hai free me

[@preetijha4510]

10000 ni mene to 22000 kharch ki fir v sir se concept smjh aya 🤣🤣

[@muhammedkamran1964]

@@preetijha4510 that's great preeti😂pratik sir ki jai

[@ca_vinit_ojha]

Sir yh applicable hi nhi h na Dec 2021 se...
Kisi teacher n muje bola tha.
Please sir reply kro
Or btao imp h ya nhi

[@FinalKickByCAPratikJagati]

Applicable.
Sams question recently included in Oct 21 MTP

[@shivanijain5256]

Thank u sir🥳

[@Boss-ji7dq]

Thank you sir

[@windowtorajsworld920]

🙏🙏

[@mohinijha699]

Thanks sir jii

[@mamtamakhija8268]

Thank you 🙏🙏

[@shubhamgupta113]

Thank you sir.

[@shivamjaiswal5212]

Thank you Sir

[@vikassingh5341]

Thank You Sir

[@shraddhaborade6244]

Thank you so much sir 🙏

[@roshanibalchandani5481]

Thank you sir 💫

[@hemalsoni4320]

Thank you sir

[@tirthpatel7503]

Thank you sir

[@jaysingh4833]

Thank you sir

[@vedantighadge1]

Thankyou sir 👍

[@avinashajabe7079]

Thank you 🙏