10 Big Questions - Ind as 116 Leases Revision | CA Final FR

Sale and Lease Back - • illustration 45 Sale a...
Transition Approach - • illustration 46 - tran...
Ind As 116 Concept Revision - • ind as 116 revision | ...
Ind As 116 covid ammendments - • ind as 116 revision | ...
For Notes Refer ICAI SM or Visit our App.
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[@swetakedia1611]

Q 27 basis 1:41
Q 28 RoU asset 6:30
Q 30 basic 12:03
Q 31 LL WITH PURCHASE OPTION 19:17
Q 34 INCREASE IN LEASE TERM 28:26

[@swetakedia1611]

Q35 DECREASE IN SCOPE 38:20
Q35 DECREASE IN CONSIDERATION 54:25
Q37 INCREASE IN SCOPE PLUS DECREASE IN LEASE TERM 59:00
Q38 LEASOR ACCOUNT 1:26:00
Q39 SALE AND LEASE BACK
th-cam.com/video/fmPgBnIAseQ/w-d-xo.html
TRANSITION APPROACH
th-cam.com/video/Q6rlQ6J31Zw/w-d-xo.html

[@narapureddyhemanthreddy1194]

Q32 : 1:12:17

[@leelakrishnabaina5736]

@@swetakedia1611 Thanks

[@meghapatel1869]

Q - 32 1:12:00

[@AkashSharma-jg5jw]

1:26:50 Q 38

[@pmtrader_hemalsoni3975]

Q 27 basis 1:41
Q 28 RoU asset 6:30
Q 30 basic 12:03
Q 31 LL WITH PURCHASE OPTION 19:17
Q 34 INCREASE IN LEASE TERM 28:26
Q35 DECREASE IN SCOPE 38:20
Q35 DECREASE IN CONSIDERATION 54:25
Q37 INCREASE IN SCOPE PLUS DECREASE IN LEASE TERM 59:00
Illus 32 @ 1:12:22
Q38 LEASOR ACCOUNT 1:26:00
Q39 SALE AND LEASE BACK
th-cam.com/video/fmPgBnIAseQ/w-d-xo.html
TRANSITION APPROACH
th-cam.com/video/Q6rlQ6J31Zw/w-d-xo.html

[@meenaljain5352]

thanks for giving link

[@_Priyankaaa_]

Thnks a lottt for this time stamp

[@arunnerulkar3000]

Thanks

[@Sivaprasadgopisetti]

illus 32 @ 1:12:22

[@padmalochansahu5772]

1:24:39

[@RajuSharma-ob8zu]

Andheri raato mai,
Sunsaan raaho par,
Ek massiah nikalta hai,
Usee CA students Pratik Jagati Sir kehte hai....

[@mandarpsharma7480]

shehensha?

[@durgeshchavda1258]

Sir aapke kaun si mitti ke ho aap? aapke khoon sirf students ki help ke liye hi daudta hai. Thank you so much from whole student community. Best wishes to you as well.

[@ashishjakhar1304]

Laal mitti

[@pathanhabebullahkhan4402]

INDIAN

[@sagar3648]

Rajasthani marwadi by ethnicity and he lives in assam

[@ajinkyavitankar6239]

Question Name wise Timestamp
1:41 Entity L
6:30 Entity Y and Entity Z
12:03 Entity ABC
19:17 Company EFG
28:26 Lessee enters into a 10-year -INCREASE IN LEASE TERM
38:20 Lessee enters into a 10-year -DECREASE IN SCOPE
54:25 Lessee enters into a 10-year -DECREASE IN CONSIDERATION
59:00 Lessee enters into a 10-year -INCREASE IN SCOPE PLUS DECREASE IN LEASE TERM
1:26:00 A dealer-lessor
1:12:17 Entity W

[@casimarjeetkaur5346]

thanku so much ajinkya

[@komalpanchal3399]

Useful

[@payalchhangani9124]

Thank you Yaara!

[@Hari_1M]

Many thanks

[@piyushgoyal4865]

Thanks

[@CAKishoreReddy]

Thanks, CA Kishore Reddy

[@FinalKickByCAPratikJagati]

Brother itne saare paise kyu diye 😮
Anyways thanks and many many congratulations to you

[@CAKishoreReddy]

​@@FinalKickByCAPratikJagatiHi Sir, just out of gratitude. I am a working guy who doesn't have enough time for my preparation. Your youtube revision videos helped me a lot to clear my CA FINAL, THANK YOU.

[@saahiljain6390]

Sir I regret not taking your classes, I didnt know about you earlier.
Your teaching style is awsome. Thanks for the lecture, it is helpful.

[@cagopal5064]

wow just wow...i mean how well within 1hr 44 mins he revised big sums and some of them involving complex adjustment in a crisp and sweet manner. Very much thank you sir ..You are a saviour

[@ss_Archives]

Timestamps
0:1:30 ill 27 of SM , Q 1 of QB
0:6:30 ill 28 of SM , Q 2 of Qb
0:12:00 ill 30 of Sm, Q3 of QB
0:18:30 ill 31 of SM , Q4 of QB
0:28:50 ill 34 of SM, Q6 of QB
0:38:40 ill 35 of SM, Q8 of QB
0:54:00 ill 36 of SM, Q7 of QB
0:58:30 ill 37 of SM, Q9 of QB
1:12:00 ill 32 of SM, Q 11 of QB
1:26:00 ill 38 of SM, Q 13 of QB

[@sonamseth2694]

Thank you

[@lokeshbv3035]

best and it is clear time slot compared to others.

[@alokbarnawal2315]

I have no words to explain, what you are doing for us.
You are working much harder than us so that we won't feel any problems in our 1st paper. You are a great source of motivation for everyone.🙏🙏

[@shwetakumari2644]

Inka B/S format krke exam m bna skte h??

[@dishantgala8168]

@@shwetakumari2644 rough work mei prblm nahi hoga but avoid in final answer
Bcoz T format balance sheet is no more use by icai so better for understanding but not for presentation
However what u can do is make same in T format as he made but instead of naming it as balance sheet, name it as lease calculation
By which neither u will require to make extra working nor ur marks will be deducted for making T format

[@Anjali_agrawal_]

Struggling to start with the same IND AS 116, and here is OUR SIR, @ right time 👍👍😊🔥🙏🙏🙏 thanku sir

[@prernalone6393]

Thank you so much sir otherwise same topic would have taken so much time ⏲️ you have saved hours by providing such a beautiful deliberation.

[@rakshakuthnikar2471]

Thank you so much for serving students by giving them exactly what they need, You are epic.

[@mappyfacts4978]

Sir when you say, 'ye question aasan lagega aapko', you make it happen with your amazing teaching .. thank you for such selfless efforts, there are just few teachers who solve sm questions online (otherwise paid classes kaun khareedega) .... Rightly said , you are truly a gem 💎 🙏

[@durgasravani3636]

Sir @ 1:22:42, 4th ka beginning payment should be based on the CPI on 31.12.20X3, which is the original CPI but in the solution new CPI is considered . Why is it so?

[@tanmaymujumale4004]

Same query

[@gautamiwaingankar1176]

Thank you so much Sir ❤ you are really working hard for us Huge Respect.. no one takes such effort... Dil se bohat Shukriya ❣❣

[@adityaranade1490]

Thank you so much Sir! Without your guidance the FR preparation would be a mountain climb instead of a nice stroll!

[@amitthapa5817]

greatness at its pick.. how simplied this bulky indas is made by our Legend Pratik sir.
All LDR questions covered here

[@mini_sharma_]

for my revision only :
illustration 31: (variable lease payment@3% increase): 25:58
illustration 35(Increase in scope) : 41:35
illustration 32: (decrease in scope) : 51:58
illustration 37: modification (inc & dec): 1:10:41
illustration 32: (CPI-INDEX -variable lease payments): 1:24:47
iilustration 38: (dealer-lessor): 1:36:54

[@zinalthakkar9985]

If someone would have noticed his teachings
He teaches so much logically that it is really realised that there is nothing like a "concept " book in fr subject he has all the logics
Which most of the fr faculties dont have.. others just tell us to rattofy the concepts and proceed with the sums and each sum seems like omg so much different concept sums
This much amount of calrity teaching with logics can be done only by someone who himself is clear about the logics inner and out
i really have realised that even other faculties lack with logics henceforth they ask us to rattofy the concepts
Hats off sir!!!!🙏

[@amitkumarsingh956]

Soch hi Raha tha ki yeh chapter kaise revise kare,. Aur aapne video daal diya. Thank you

[@shreyakamat787]

I was about to leave

[@vishaldongare4598]

Mai bhi 😂

[@asvitashrivastav4486]

I was about to leave this in optiom😅

[@dipsykotak6263]

Thank you so much sir for your videos. They're really very helpful to us at the end moment 👍

[@vkap2408]

0:1:30 ill 27 of SM , Q 1 of QB
0:6:30 ill 28 of SM , Q 2 of Qb
0:12:00 ill 30 of Sm, Q3 of QB
0:18:30 ill 31 of SM , Q4 of QB
0:28:50 ill 34 of SM, Q6 of QB
0:38:40 ill 35 of SM, Q8 of QB
0:54:00 ill 36 of SM, Q7 of QB
0:58:30 ill 37 of SM, Q9 of QB
1:12:00 ill 32 of SM, Q 11 of QB
1:26:00 ill 38 of SM, Q 13 of QB
Also:
th-cam.com/video/fmPgBnIAseQ/w-d-xo.html
th-cam.com/video/Q6rlQ6J31Zw/w-d-xo.html

[@adity1950]

Sir, u r the best.... U r god of FR.... Last time savior..... So many thanks from bottom of my heart.

[@mahiagrawal1320]

can someone explain y in illus 31 humn kyu lease installments prop less nhi ki ?? years km hue that means sale ...

[@omsrg8463]

Thank u so so much sir❤🙏 u have helped us so so much!! I pray to God that you get all the happiness, success and great health for u n your family ❤🙏🙏 God bless youu❤🙏🙏 Radhe Radhe

[@CAShubham0707]

Dhanyavaad Guruji 🙏

[@swetakedia1611]

Q35 DECREASE IN SCOPE 38:20
Q35 DECREASE IN CONSIDERATION 54:25
Q37 INCREASE IN SCOPE PLUS DECREASE IN LEASE TERM 59:00
Q38 LEASOR ACCOUNT 1:26:00
Q39 SALE AND LEASE BACK

[@sonalbhandari8608]

Ur a gem Of a person💎..Thanks a ton sir!!🙌

[@learnwithRakshith]

Thank you sir, I could have taken class from you, but at that time I didn't know about you, We can't express your help in words, I will surely refer you to my Juniors

[@AmitRaj-fx8go]

Thank You So Much Sir. It was one of the Best revision I would have done of IND AS 116 in such a short of time. You Made my Diwali

[@ravinavashistha1916]

Thank you is not enough for your efforts. Doing so much for us. Thanks a lot sir🌸

[@riteshagarwal689]

Lease wale questions main Q) 37 main jo additional lease par liye h 1500 square ka space uska treatment ka kiya hua sir ...

[@capriyankarajput]

My God that modification part😍😍😍🔥 abhi tak bas rattofy now samjhofy😄 a BIG BIG THANKYOU SIR 😍

[@rajvireshamwala9325]

thank you so much sir🙌👏👍

[@meghapurohit1484]

CANT THANK YOU ENOUGH FOR THIS VEDIO!! ❣🥺❤

[@varshakharya3794]

Important recap -
Ill 37 - #1:10:41
ill 32 - #1:24:47
ill 38 - #1:26:02

[@CA_shree]

Making Difficult Chapters Very Easy ❤️🙌🏻🔥

[@dishagala07]

Thank you so much sir for the lecture. God bless you always

[@agastya12822]

Thank you so much sir for making us understanding each and every topic very clear

[@VirtualtipswithVarsha]

28:50 modification starts question 34

[@shreyaagarwal08]

Sir how will we differentiate between lease measurement and modification?

[@sourabhchauhan6289]

I am yet to give my attempt, But this is person is helping in every best possible with very sincere and Hardworking efforts. God Bless to the Man.
Thankyou, Brother, Sir, Mentor From the bottom of My Heart. _/\_

[@Supriya.kumari16]

Best.. you, your videos, your explanations all are best..💞

[@harshadbaranwal8052]

Thank you so much sir 🙏😊

[@DILEEPKUMAR-sf1hz]

Thank you so much for your lectures long live 💐💐

[@krishnasureka8616]

Thank you so much sir for making FR easy.

[@pikavahni]

Thank you so much for the efforts Sir! Much appreciated! ❤

[@sonujha2466]

Thank you so much sir... ❤

[@bijialekkaran5438]

Thank you Sir

[@CHALOOKHETEJAI24]

Bang on target again 🔥.....hats off sir 🙏

[@bhawna1875]

Sir Agar amortization table jaise aapne banaya hai vaise banaye or icai method na follow kare to bhi marks milenge ?

[@SK-iy9qf]

I m in love with your humble and helpful act of kindness ❤️🥺god can't be everywhere so he send you to help us

[@sureshnishtala2887]

Pratik sir ur our final go during these last days before exams....Thank you is a very small word for u...always luv u sir❤❤❤

[@shalinirai620]

Excellent🙂 most difficult questions now become easy thank u so much sir

[@leelakrishnabaina5736]

I was so nervous....to finish this topic...
Thank you for your help Brother........

[@caabdulazeez]

Thanks a lot from bottom of India and bottom of heart

[@Beautybliss.Shruti]

Superb sir.... Thank you so much🤗

[@diwakarsingh7415]

Sir apke videos se bht help ho rahi ...sir you r great 👍👏#gratitude

[@pratiksharane6379]

Thank you so much sir🙏🏻

[@tanyatomar271]

Thankyouuu so much sirr !!!!!

[@smitanahata7042]

Thankyou sir 🙏

[@tejaswinimurali]

Thank you so much sir!!

[@vaishali_shiv_shakti]

Woohhoooo.... Eagerly waiting .. Thanku❤

[@aishwaryagautam5901]

Hi, first of all a big thank u Sir ji for ur countless efforts ...would like to know Sir has taught IND AS 116 big questions with balsheet approach ..wether ICAI will deduct marks due to different approach followed by us..pls help

[@jagrutisumesara8467]

Thank you so much sir...😊

[@devangisavaliya2001]

Thanks 😊

[@gaurang_maheshwari]

Dear Sir,
In Illustration 32, in the question it is stated that "The annual lease payment will increase based on the annual increase in the CPI at the end of the preceding year".
As stated in Q the CPI at lease commencement date and as at 01/01/20X4 is 120 and 125. Therefore, it is inferred that CPI as on 31/12/20X3 is 120.
Now even during modification, as per the above information in the sum, the CPI as on 31/12/20X3 shall be used to determine Lease payment as on 1/01/20X4. So why has lease payment as on 1/01/20X4 been increased. The new CPI shall effect payment 1/01/20X5 and onwards.
Request to please clarify sir

[@diwakarsingh7415]

Sir u r the best ...aaj muje finally lease ke saare ques conceptually samj liyee...tkanku very much sir

[@rakeshrawani8778]

1:12 question 32

[@rohitnimse1612]

Thank u sir....🔥❤

[@divyadoltani6160]

Thanku you so much sir🙏🙏🙏

[@Sedumore]

Q 41 39:00
Q 43 58:25
Summary Q 43 1:10:40
Remeasuremt Q38 1:12:00
Dealer lessor q 1:26:00

[@gopalprajapat9131]

Ca final ke every student ki jabaan bs aap hi ka naam he chaye wo aap se class li ho ya nahi revision me hi pure concept clear ho jate he aur saath hi saath institute ne aisa alag tarike se kiya wo bi samaj aa jata he .... you are saviour

[@someshrasane9957]

Thank u sir..... 👍👍🙏🙏

[@yuvrajdadhich8637]

Thanks sir 🙏

[@naveensaichandu6921]

30 days to go for FR exam. Started FR preparation today. Seeing ur lectures at 12 am. Seriously sir. Mind blown away. All these concepts take so much time for ratta.. but just 1 hour of ur class saved tons of time. Amazing ❤

[@pallaviagrawal6460]

Thanku sir ☺️

[@jainsamayak9]

Excellent work Sir !

[@govindkumawat7488]

Please sir 115 ke important question bhi krwa dijiyega🙏

[@harshadajunnare4737]

Thank you sir very much helpful

[@abhishekvarma7543]

Lease liability nikalne ke liye table banana zaruri hai kya or we can directly calculate using calculator just like how we do in financial instruments chapter

[@cjvatsal8010]

Bhai pvaf se nikal Lena, Maine nov22 me table banane ki mistake ki thi aur sirf 60 ka attempt kar paya tha aur 8 marks se CA reh gaya.

[@namratajohri5663]

Thank you so much sir.... Thank you k alawa kuch nii h bolne ko... God bless you always sir 🙏

[@bhaktijoshi9809]

Thanks a lot sir..

[@hansasoni6879]

Thanks sir

[@agastya12822]

Thank you 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏 so much sir for making me FR subject so interesting 🙂🙂🙂 &very easy now 👍👍👍👍👌👌👌👌👌👌🙂🙂🙂

[@user_suwjhwhqjakoaoq]

Thank you

[@salonipathak766]

Thank you so much sir... bhut saare doubts the questions me... ab sab ache se cleared ho gae

[@srishtychandra7195]

the best

[@ritupareek9272]

Sir Illustration number 32 me 1st year ka discounting factor 1 lena tha but maine mistake kardiya and .952 hi le liya baki sara perfect hai step marks milega kya please sir bataye na please?

[@Arpitr1697]

Thank you so much sir for giving such concept clarity for free of cost.

[@rizwanasyed584]

22 : 32 🐈
Thank yu sir❤

[@farsanasalim250]

Thanku so much sir

[@ggp7153]

Thank you so much

[@TheCreativeMM]

Thanks sir,
Sir also add time stamps in the video it saves time 🙂

[@komalbhushan8959]

Thanks sir..

[@tayyabg41]

Bakhi sab to business karte hae sir coaching ke naam par but ap to matlab super duper star ho matlab koi question samaj na aye to question search kia aur apka video mil gya .Kya baat sir wah hats off to you

[@kajalagrawal5544]

Thanku so much for ur efforts

[@hemanthvarma3883]

Wow no dislikes.....even the bots are thinking to hit dislikes😂😂
Power of pratik jagati😍😍😍

[@kartikgarg2305]

Thank you Sir, for this video.... Amazing 😍😍