IND AS 102 Revision | CA Final FR | Share Based Payment | By CA Ajay Agarwal AIR 1

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  • เผยแพร่เมื่อ 24 ธ.ค. 2024

ความคิดเห็น • 241

  • @YogeshKumar-ji5be
    @YogeshKumar-ji5be 2 ปีที่แล้ว +29

    Modification in Esops - 47:00
    Cancellation of ESOP - 54:00
    Cash Settled (SAR) - 1:00:50
    Cash and equity settled - 1:12:20

  • @yashagrawal3772
    @yashagrawal3772 2 ปีที่แล้ว +84

    Such selfless explanation of each and every topic... No greed to make people buy their paid courses. Way to go brother🤞

  • @muskangoyal3968
    @muskangoyal3968 2 ปีที่แล้ว +123

    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😊😊

  • @kantakhetan6989
    @kantakhetan6989 2 ปีที่แล้ว +29

    46:23 modification or repricing
    53:59 cancellation and settlement
    1:00:51 cash settled SBP

  • @bruH23867
    @bruH23867 ปีที่แล้ว +4

    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

    • @bruH23867
      @bruH23867 ปีที่แล้ว

      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

  • @aayushipurohit461
    @aayushipurohit461 11 หลายเดือนก่อน +11

    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 !!

  • @Ishika2532
    @Ishika2532 ปีที่แล้ว +7

    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

  • @barshona
    @barshona 8 หลายเดือนก่อน +5

    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 ✔️❤

  • @bharatgudla5428
    @bharatgudla5428 ปีที่แล้ว +4

    31:45 Types of Vesting conditions
    46:50 Modification and repricing
    54:00 Cancellation of ESOPs
    1:12:25 Cash settled with equity alternative

  • @jignaparmar5874
    @jignaparmar5874 2 ปีที่แล้ว +12

    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

  • @nikhiljain8422
    @nikhiljain8422 2 ปีที่แล้ว +8

    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

  • @adwt9722
    @adwt9722 ปีที่แล้ว +26

    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

  • @manishkukreja5505
    @manishkukreja5505 2 หลายเดือนก่อน +5

    You are such an saviour to self study students...Really helpful...radhe radhe sir

  • @mananjain303
    @mananjain303 ปีที่แล้ว +9

    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. ❤

  • @rahulreddyc3387
    @rahulreddyc3387 2 ปีที่แล้ว +21

    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!!

  • @noelnadar
    @noelnadar 3 หลายเดือนก่อน +2

    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.

  • @VishalGupta-cw6wm
    @VishalGupta-cw6wm 7 หลายเดือนก่อน +6

    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. ...

  • @RinkuThakkar01
    @RinkuThakkar01 4 หลายเดือนก่อน +2

    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 💯

  • @arshiya2171
    @arshiya2171 หลายเดือนก่อน +1

    Took FR classes from a renowned faculty , switched to AIR 1 entirely and now studying from their material

  • @ParthJain-w8u
    @ParthJain-w8u ปีที่แล้ว +3

    1:06:30 intrinsic value

  • @RajeshGupta-rt8cx
    @RajeshGupta-rt8cx ปีที่แล้ว +1

    Jugalbandi of this Ind AS with Ind AS 109, 116, 115 was mindblowing sir..Loved it!!!

  • @AniKdoo200
    @AniKdoo200 ปีที่แล้ว +2

    Logics
    14:40- why fv of sbp at grant dt taken
    16:25- why sar fv taken at every BS date

  • @pankajgurbani8583
    @pankajgurbani8583 2 ปีที่แล้ว +9

    Both of you brothers are doing great job
    Hats off to you...!!

  • @SunitaGupta-1106
    @SunitaGupta-1106 2 ปีที่แล้ว +5

    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.

  • @CeeBeeThakur
    @CeeBeeThakur 2 ปีที่แล้ว +9

    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

  • @tanishqjain132
    @tanishqjain132 ปีที่แล้ว

    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)

    • @tanishqjain132
      @tanishqjain132 ปีที่แล้ว

      39:23 market linked me change in expection of vestibg year to be ignored

    • @tanishqjain132
      @tanishqjain132 ปีที่แล้ว

      1:04:02 SAR me excercise period me bhi Expense book karna hai

    • @tanishqjain132
      @tanishqjain132 ปีที่แล้ว

      1:08:12 payment at intrinsic value in SAR (if instrisic value is given in question)

    • @tanishqjain132
      @tanishqjain132 ปีที่แล้ว

      1:13:59 SAR with ESOP

  • @gulabijaat2964
    @gulabijaat2964 2 ปีที่แล้ว +1

    Point to remember - increase in vesting period in case of sar - ignore it @1:11:40

  • @inshaansari3967
    @inshaansari3967 2 ปีที่แล้ว +19

    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.

  • @ritikamodi9942
    @ritikamodi9942 2 ปีที่แล้ว +12

    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

  • @CationEducation
    @CationEducation 8 หลายเดือนก่อน +6

    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

  • @SomeswarRy
    @SomeswarRy ปีที่แล้ว

    1:13:19 SAR ESOP ALTERNATIVE CHOICE. (SAR is cash based, hence more impact, so provision for liability anyways required)

  • @sanmaynamade3538
    @sanmaynamade3538 2 ปีที่แล้ว +1

    Ek number sikhhate ho sir aap, kaash last attempt aapke lectures ke baare me mujhe pataa hota to ek attempt bach jata mera

  • @cashrankhlasharma
    @cashrankhlasharma 2 ปีที่แล้ว +11

    Sir! Tried to understand from so many facilities, but understood only from you. You are a saviour for me. Thankyou so much sir.

  • @maddyr6207
    @maddyr6207 2 หลายเดือนก่อน

    1:19:04 Group SBP Plan
    1:25:44 SBP to other parties

  • @vaishnavimujumdar113
    @vaishnavimujumdar113 9 หลายเดือนก่อน

    He has taught so effortless in a very lucid way!
    Regret taking lectures of some other faculty for both FR and AFM!

  • @punitsharma3609
    @punitsharma3609 2 ปีที่แล้ว +2

    Saw your lecture for the first time.....and i can't say how impressed iam.......hats off!

  • @financeandfootprints
    @financeandfootprints 5 หลายเดือนก่อน

    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!

  • @surbhisingh9002
    @surbhisingh9002 4 หลายเดือนก่อน +1

    Duniya aise hi chalti hai, bas logo ko apne kam se matlab hai :) true !!!

  • @PrathamChothwani
    @PrathamChothwani ปีที่แล้ว +3

    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.

  • @anjanijha1099
    @anjanijha1099 9 หลายเดือนก่อน

    I have done IND As 102 from here totally satisfied with the way Ajay sir teaches the concept. Great

  • @mayankraj7326
    @mayankraj7326 2 หลายเดือนก่อน +2

    Radhe Radhe..!!!!
    Ind AS -102 swaha

  • @pankajagarwal6651
    @pankajagarwal6651 ปีที่แล้ว

    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

  • @vaibhavpandya6096
    @vaibhavpandya6096 2 ปีที่แล้ว +1

    Watching your lecture for the first time, thank you for Clear and crisp explanation.
    Radhe Radhe.
    Jai Shree Ram

  • @KnightAce
    @KnightAce 2 ปีที่แล้ว +6

    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 !

  • @monishakhandelwal-yw2jb
    @monishakhandelwal-yw2jb 2 หลายเดือนก่อน +1

    Thank you so very much, sir. Will remain grateful and indebted forever. 🙏🙏

  • @utkarshsharma950
    @utkarshsharma950 2 ปีที่แล้ว +1

    Gurujii, charan Kidhar h aapke ….. toofan macha dia ❤

  • @karthik6753
    @karthik6753 ปีที่แล้ว

    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

  • @vaishnavichalikwar1654
    @vaishnavichalikwar1654 2 ปีที่แล้ว +37

    Ajay sir please upload CFS and business combination..eagerly waiting for your revision video

    • @JaiShriRam8888
      @JaiShriRam8888 2 ปีที่แล้ว +3

      Previous marathon lec se karne bola hai, he is not going to upload a new video.

    • @abhamathur2721
      @abhamathur2721 2 ปีที่แล้ว +1

      Krdiya upload unhone

  • @arshihaque245
    @arshihaque245 2 ปีที่แล้ว +4

    You made this chapter so easy..thanks a lot👍😊

  • @AccountingwithSK
    @AccountingwithSK 2 ปีที่แล้ว +1

    Thank you Sir. Well explained. This 1.5 hours will help students to understand the concept of IFRS 2 or ind as 102.

  • @raams6105
    @raams6105 ปีที่แล้ว +2

    Sir you are a real gem .. Sir
    The way you are explaining the concept... Ultimate sir... Thank you🙏🙏🙏🙏🙏🙏 sir

  • @artyside8194
    @artyside8194 2 ปีที่แล้ว +3

    सत्यवचन @33:59

  • @Atishayjain052
    @Atishayjain052 หลายเดือนก่อน +2

    Can we watch this for Nov-24 ?

  • @juhisingh3616
    @juhisingh3616 ปีที่แล้ว

    sir ji....Bs thank you bolna chahungi...this revision video really helped so much...so once again thank you sir

  • @avnijain4726
    @avnijain4726 2 ปีที่แล้ว +1

    50:10 accounting of modification

  • @RajshekarIengar
    @RajshekarIengar 2 ปีที่แล้ว +2

    Thank you so much Ajay ji
    Radhe Radhe🙏

  • @FinanceUnlocked2024
    @FinanceUnlocked2024 2 ปีที่แล้ว

    Group Share Based Plan-1:19:06

  • @nikhilsaraf4031
    @nikhilsaraf4031 10 หลายเดือนก่อน

    1:17:36 Sir, should we consider the ICAI approach or the one in your notes for this condition ( employees exercise ESOP alternative)?

  • @abhilekhshah6662
    @abhilekhshah6662 7 หลายเดือนก่อน

    Better lecture and concept than my regular faculty.

  • @LP-le4km
    @LP-le4km ปีที่แล้ว

    10:27:00 fair value of option

  • @Raviarmani-f6j
    @Raviarmani-f6j 5 หลายเดือนก่อน +1

    Kahe to one shot perfect revision 🎉❤....

  • @prateekkhandelwal6138
    @prateekkhandelwal6138 4 หลายเดือนก่อน +1

    Thank you sir for the notes, explanation and for making it simplified

  • @saurabhoza565
    @saurabhoza565 8 หลายเดือนก่อน +1

    Radha Radha sir from pune
    Best revision lecture ever

  • @piyushaggarwal2108
    @piyushaggarwal2108 2 ปีที่แล้ว +1

    Ekdum sahi time pe upload Kiya lecture.... thanks 😊

  • @rejinthalamanisha7605
    @rejinthalamanisha7605 ปีที่แล้ว +1

    Thankyou so much sir for your support during exams

  • @bhp9074
    @bhp9074 หลายเดือนก่อน

    Sir canu share link of lecture on human resource accounting,brand valuation and environmental reporting

  • @prashantdutt1988
    @prashantdutt1988 2 ปีที่แล้ว +3

    Thanku so much
    Your teaching style is fabulous.

  • @jyotik-jx5uj
    @jyotik-jx5uj 4 หลายเดือนก่อน +1

    Awesome lectures sir. Questions practice is going to be too much easy now.

  • @AmitGupta76762
    @AmitGupta76762 4 หลายเดือนก่อน +1

    Thank you sir for the revision lecture. It really helped a lot.

  • @aimingsun9597
    @aimingsun9597 2 ปีที่แล้ว +2

    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?

    • @ThePirateCollector
      @ThePirateCollector 2 ปีที่แล้ว +1

      no emp benefit expense will be divided

    • @Sjsuhas
      @Sjsuhas 10 หลายเดือนก่อน +1

      EBE will be divided based on the Expenses which has to be charged each year based on Vesting Period

  • @muskanbadujiwala3175
    @muskanbadujiwala3175 5 หลายเดือนก่อน +1

    Thank yo soo much sir for providing amazing revision lectures 😊😊😊

  • @RohitKumar-um1oe
    @RohitKumar-um1oe ปีที่แล้ว

    God of FR, legend Ajay Agarwal Sir🙏🙏

  • @akashmartur6257
    @akashmartur6257 2 ปีที่แล้ว +2

    Really i appreciate your way of explaining the concepts in a very easy and understandable manner, thank you much for your help....

  • @NehaPrajapati-gm4cs
    @NehaPrajapati-gm4cs 8 หลายเดือนก่อน +1

    Thanks you so much guruji ❤

  • @RohitKumar-um1oe
    @RohitKumar-um1oe ปีที่แล้ว

    thanks sir , first time i have understand this chapter with full concept clarity

  • @SayaliParab-zv1mw
    @SayaliParab-zv1mw ปีที่แล้ว

    37:00 performance condition market linked

  • @AbcAbc-vl8hj
    @AbcAbc-vl8hj 2 ปีที่แล้ว +1

    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...

  • @vishnu76241
    @vishnu76241 2 ปีที่แล้ว +6

    Audit abc analysis sir

  • @naveenthareja5273
    @naveenthareja5273 2 ปีที่แล้ว +1

    These videos will help us in exams tremendously

  • @ronakladani666
    @ronakladani666 ปีที่แล้ว

    Sir aaap kya concept notes banvate hai .... comparatively ....Easy to revise... 🔥🔥
    Sir please revise IND AS 19 , 33, 23.... most critically needed 🙏🙏

  • @starsandmoon8292
    @starsandmoon8292 2 ปีที่แล้ว +1

    you are an angel literally..thanks for all your help.

  • @deepashreechourasia7301
    @deepashreechourasia7301 9 หลายเดือนก่อน

    Thank You so much Sir for providing such detailed revision lectures.

  • @coolsun6
    @coolsun6 2 ปีที่แล้ว +2

    very good conceptual clarity given in this lecture. Thanks

  • @rbg9177
    @rbg9177 2 ปีที่แล้ว +2

    Greatt video sir!!❤️ Thank you so much Radhe Radhe 🙏🙏✨

  • @rashmiranjanrout7290
    @rashmiranjanrout7290 2 ปีที่แล้ว +2

    Your revision lectures are fabulous.....Kindly upload all revision lectures of FR🙏🙏♥♥

  • @rajatsoni3936
    @rajatsoni3936 ปีที่แล้ว +1

    shandar revision ! Thank you so much

  • @nitashasharma7949
    @nitashasharma7949 ปีที่แล้ว

    U explained it soo well and now it is very easy to understand even for student who donot take class for anyone and thank you soo much

  • @muskanmakkar2486
    @muskanmakkar2486 2 หลายเดือนก่อน +1

    Thank you for existing sir😇

  • @sayankundu3378
    @sayankundu3378 หลายเดือนก่อน +1

    Hare Krishna ❤❤

  • @asamjosh5871
    @asamjosh5871 2 หลายเดือนก่อน +2

    Radhe radhe!!!

  • @ruthvik_kittur
    @ruthvik_kittur 11 หลายเดือนก่อน

    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??

  • @ghjiklfk123
    @ghjiklfk123 2 ปีที่แล้ว

    Sbp market linked 00:32:51

  • @aayushiagarwal6554
    @aayushiagarwal6554 2 ปีที่แล้ว +2

    Is question Bank is sufficient for preparation as I have not done anything else

  • @manishrakheja6532
    @manishrakheja6532 2 ปีที่แล้ว +1

    Sir please upload IndAS 103 and 110 revision video also, It would be of great help.

  • @Farkhandanaaz1
    @Farkhandanaaz1 4 หลายเดือนก่อน +1

    Thank you sir. Learnt the chapter.

  • @coco_berrrryyy
    @coco_berrrryyy 3 หลายเดือนก่อน +1

    Thank you so much, sir. For the lectures.

  • @parthnimavat33
    @parthnimavat33 11 หลายเดือนก่อน

    01:00:40 SAR

  • @rishabhchopra8627
    @rishabhchopra8627 หลายเดือนก่อน +1

    Tysm sir 🙏🙏🙏🙏

  • @RavinderSingh-vl4ej
    @RavinderSingh-vl4ej 2 ปีที่แล้ว +3

    Radhey Radhey Sir❣

  • @RSSthoughts
    @RSSthoughts 2 ปีที่แล้ว +2

    Thank you Sir
    Radhe Radhe