41:40 steps begins 51:38 step-3 PC caln 1:58:57 step-4 Net assets taken over 2:06:20 step-5 NCI (includes Non-replacement reward -precombination period) 2:17:17 step-6 goodwill/GBP 2:28:44 Non-replacement reward 2:31:45 step-7 Entry 2:34:37 step-8 Cons B/s on acqn date 2:35:38 Measurement period concept 2:38:50 Special cases------------> 2:38:54 1.Step-up acqn (B. combn accounting) 2:48:00 2.B. combn without transfer of consideration(Acquiree=Majority in BOD) 2:52:32 3.Reverse acqn (B. combn accounting) 3:07:49 4.Common control Transactions (B. combn accounting) 3:14:44 5.Accounting for Merger 3:15:48 Merger- common control nature 3:18:15 Merger- Business Acqn nature(=a/c for B.com) 3:18:36 Merger- Reverse Acqn nature(=a/c for B.com in case of reverse acqn) 3:24:02 6.Accounting for Demerger 3:24:40 Demerger- common control nature 3:27:27 Demerger- Business Acqn nature(=a/c for B.com) 3:27:52 7.Accounting for aqn of some interest /stake in Joint operation(=a/c for B.com) 3:32:07 8.Concentration Test 3:39:31 9.Asset Acquisition
5:27 - Introduction 26:25 - Investor investee chart 32:47 -Meaning of business combination 44:22 - Accounting for business combination (acquisition method) 48:18 -Step 01 49:26 Step 02 51:24 - Step 03 ( most imp) 1:14:00 - contingent consideration payable to employee shareholders of acquiree company 1:19:48 - ESOP of acquiree Company 01:42:10 - Settlement of pre existing relationships 1:58:42- Step 4 2:03:56 -DTA/ DTL arise 2:06:22- Step 5 2:17:22 - step 6 2:28:30- Non replacement award 2:31:36 - Step 7 ( journal entry of BC) 2:34:31 - step 8 2:35:39 -Measurement period 2:39:01 Accounting for BC in case of step up acquisition 2:48:00 - BC without trsnsfer of consideration 2:52:41 -Reverse acquisition 3:00:53 - calculation of deemed / notional PC in rev acquisition 3:07:48 - Common control transaction
FOR MY REFERENCE, 2:25 INTRO 29:45 INDAS 27 SFS 32:45 MEANING OF BUSINESS COMBINATION & CONTROL (THEORY) 44:15 ACCOUNTING 48:15 STEP 1,2 51:20 STEP 3 (PURCHASE CONSIDERATION) 1:03:30 NOTE 1 1:08:20 NOTE 2 1:14:00 - NOTE 3 - CC to EE S/Hs 1:17:55 - NOTE 4 - ACQUISITION COST 1:19:45 - NOTE 5 - ESOP 1:42:18 - NOTE 6 - Pre Exis RelatION 1:58:54 - step-4 Net assets taken over 2:06:20 step-5 NCI (includes Non-replacement reward -precombination period) 2:17:17 step-6 goodwill/GBP 2:28:44 Non-replacement reward 2:31:45 step-7 Entry 2:34:37 step-8 Cons B/s on acqn date 2:35:38 Measurement period concept 2:38:50 Special cases------------> 2:38:54 1.Step-up acqn (B. combn accounting) 2:48:00 2.B. combn without transfer of consideration(Acquiree=Majority in BOD) 2:52:32 3.Reverse acqn (B. combn accounting) 3:07:49 4.Common control Transactions (B. combn accounting) 3:14:44 5.Accounting for Merger 3:15:48 Merger- common control nature 3:18:15 Merger- Business Acqn nature(=a/c for B.com) 3:18:36 Merger- Reverse Acqn nature(=a/c for B.com in case of reverse acqn) 3:24:02 6.Accounting for Demerger 3:24:40 Demerger- common control nature 3:27:27 Demerger- Business Acqn nature(=a/c for B.com) 3:27:52 7.Accounting for aqn of some interest /stake in Joint operation(=a/c for B.com) 3:32:07 8.Concentration Test 3:39:31 9.Asset Acquisition
Arey sir kaise aapko dhyanwaad bole , aap dono ne itni help air confidence dilaya hai to students where other teachers leave no stone unturned to scare and complicate the subjects you two are saviors. Thank you
1:20:26 Equity settled SBP awards (Replacement award) 1:42:19 Pre-existing relationship b/w acquiree & acquirer (Non contractual) 1:50:13 Pre-existing relationship b/w acquiree & acquirer (Contractual) 2:01:11 Contingent liability & Indemnification asset 2:22:28 Non replacement awards 2:38:54 Step-up acquisition 2:48:00 Business combination without transfer of consideration 2:52:32 Reverse acquisition 3:07:49 Common control Txn 3:14:44 Accounting for Merger (Pooling of interest) 3:15:48 Merger in the nature of common control 3:18:15 Merger in the nature of Acquisition 3:18:35 Merger in the nature of Reverse Acquisition 3:24:40 Demerger in the nature of common control 3:27:27 Demerger in the nature of business acquisition 3:27:52 Acquisition of stake in Joint operation 3:32:07 Concentration Test
Even after 2 years of uploading date, still the best lectures for FR Revision. Got introduced to you by a friend and really thankful for the same. Your hardwork is evident and quite appreciable. Thanks for existing. :)
Sir I have no words to Admire your Selfless work..... These revision lecture are so detailed, comprehensively covered every single topic, You even explained logic behind accounting treatments in revision video . This revision lecture was as good as regular class yet in such a short time... You made one of the toughest IndAS the easiest one.... Your way of teaching make complicated things very Simple and that's how you made us love this subject..... We all students love you from core of our heart sir💖💖 You are truly a gem💎 You are truly an Inspiration ❣️ Thank you so much sir💗
Thank you itna flow me samzane ke liye..! ❤️❤️ I have realised one thing about you two brothers that you both keep in mind that we are students and we are gonna give exam..so aapka paddhane ka approach bhi bilkul waisa hi rehta hai...you both don't just upload video for views & to increase number of subscriber rather you two provide genuine content.. I watch other teachers videos also..and many of them just upload the videos..jisse itna Benefit nahi milta jitna jaruri hai exam ke liye.. Keep growing you both.😇😊
Wow...I had watched whole revisionary lecture of another faculty but never understood what I understood in first 20 minutes of this lecture..what a clarity and way of teaching..hat's off
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!
I am a youtube student sir, thankyou very much for this perfect wonderful lecture. Also thankyou for caring about youtube students and not only the class students. This is way going out of the way to help CA students. this chapter is knocked off from my list now
For my reference : Points need to be revised again 31:30 accountingvas pr ind as 27 59:25-59:40 F.V of c.c 1:08:20 - 1:13:50 accounting of C.C Topics of Settlement amt to be deducted from pc and non replacement awards treatment...revise from notes 2:24:00-2:24:40 gain on bargin purchase 2:46:15 Don't forget to derecognize OCI reserve /revaluation reserves
Came back here after solving all the questions. Never until today I could solve questions of Business Combination. I almost planned to leave this topic for exams but thought of giving a last try. Thank you so much 🙏🏻 Now I am going to score far better marks. Thank You very much Ajay sir. 🙏🏻
For my revision ESOP(Replacement awards) 1:32:20 Non Contractual Pre Existing Relationship(To be deducted from PC) 1:49:05 Contractual Pre Existing Relationship(To be deducted from PC) 1:57:02 Why NCI is calculated 2:09:15 ESOP(Non Replacement Award) 02:28:40 Investment in Acquiree A/c (Instead of PC in journal entry of Business Comb.) 02:32:50 Measurement Period(Question of step up acquisition) 2:35:39 Ques 31(Accounting for merger; Reverse aquisition) 3:21:30
I was studying from SM but wasn't able to complete this chapter even in 2 days. I'm glad I found this video and now this is super convenient. Thank you sir for helping out students like me.
It is 2yr old video still referring ur video for some points clarification, the most detailed revisionary video for ind as 103 on YT. Thank you so much sir🙏🙏 Hope become CA soon sir🙂🙂
Sir being a youtube student i am very much thankful to you, i saw all your revision videos for FR and SFM, i can say that there might be very few teachers for these 2 subject with detailed concept teaching with logics and you are the best of them.🙏🙏
Review - Sir revision was super informative and appropriate for exams. Concept clarity was amazing and i am very thankful to you for this. Since I've wasted my 21k for FR only to end up with vogue concepts and no clarity. Now i am confident in FR only because of you. Thanks a ton!! I will definitely recommend your lectures to anyone who is seeking for a guidance and classes. Thanks. Hope to be CA soon 😃
Thank you so much.....bhot accha lag raha he ab😊!! Pura clear ho gaya..thanks a lot. Till 00:32 basic diffr and ind as 27 accounting cmpleted From 00:32 to 02:38:32 normal business combination cocept and accounting completed. Eg pc, net asset, nci, goodwill, j/e, b/s. Etc
Rs to gye waste after taking so costly classes.bt tym bhi bhut waste hogya. Bt thn q god still give me the idea of taking revision lectures of this man. Really this man has some thing magicalll😍😎Thn q so much for providing these lecturess on utube🙏
Sir you are soo good that I have completed all FR questions with your concept notes 2 times for the very first time only after seeing your revision and solving questions bank of yours and achieved 50 marks to at the very first attempt which is an very big thing for me....ur concept notes are like ram baad for CA exams 🙌
Thank you so much sir 😊..i was waiting for this lecture... even though I purchased 14500 class from other sir... I didn't find this concept clarity and accurate...still regretting but...u people doing this efforts make students feel lucky... thank you so much once again
I was struggling to understand this chapter even by watching 10 hrs class but ua 4 hrs lecture helped me to understand the actual concept .Thank you..God bless you
Sir I am your TH-cam student. Thank you very much sir for this wonderful revision video. Not only this video but all of your revisions videos are awesome. You explain each part in a very simple language and it really helps to understand the topic thoroughly. It helps me a lot to clear my concepts. Thank you once again for so much care and concern of every CA student. 🙏☺️ May God bless you sir. 🤞🤗
Really grateful for such a fantastic revision lecture, I was worried about the 3 most significant chapters of FR, but not anymore. thank you so much, sir.
Sir kya hi pathaya h aapne sahi batau to maja aa gaya. Only regret is that mene aapse regular lectures nahi liye. Mene kisi or k lectures liye the or Aaj Tak samjh nahi aaya Bus comb or CFS me fark kya tha... But sahi me sir aapki Jo approach h pathke maja aa gaya. AAP sirf revision itna ache pathate ho to regular me kitna acha padhate hoge.... Mene galti kar di aapse lectures na leke
Thank you for such clarificatory classes with concepts. Both of you have already taught in a way which serves us today with this MCQ pattern in practical papers. I have referred so many faculties in past 5 years but it is ONLY your classes which give conceptual clarity and to the point explanation for question solving. No need to fear MCQs after watching your videos and learning SINCERELY, strictly following your suggestions. Can't thank God enough for bringing teachers like you both 🙏
Concept clarity is best part of your lecture and this is the part which differentiate your teaching from other tutors. I am appearing for Diploma in IFRS exam and getting the concept clarity from your videos. Now, my confusion lies, what accounting do i need to follow for "pooling of interest method" as this is the carve-in in IND-AS. So, in IFRS do I need to follow all the eight steps method i.e. accounting for business combination or acquisition method? For common control transaction. Further, for Accounting of Acquisition of some Interest/Stake in a Joint Operation, do we have to follow all the eight steps like the normal business combination or acquisition method?
Sir I am one of the biggest hater..even me apko sun bhi nahi sakti thi.. But Today this is 1st lecture I am watching & Pure 5 hrs mene apko suna..literally the way you crux is just another level.. Seriously meko bhot jada regret he mene apko q follow nhi kiya..
Oh my god I am watching business combination for the first time and I understood each and every point and word of this lecture.... Ajay sir you are the best keep continue doing this greatest work for lakhs of students just like me amazing lecture sir this is.....
bhaisaab just go to 2:23:10 aaj tak ye nahi samaj araha tha ki kyu karte AK PS saare faculty ka deka tha .look at the level of concept clarity this guy is having
Thank you so much sir ❤ Kafi saalo baad FR subject me kuch samajh me aaya Last 4 ya 5 attempt me 20 se upar marks aaye hi nahi vo aapko pata hi hogakiska material follow kiya hoga mene but ish baar guarantee se kahe sakta hu ki ab to exemption to aahi jayega 😊
sir , i m CMA student and purchse cls but your yt lecture are better than that, really greatfull to you !!! thank u so much .........please make vdo on AS part also
41:40 steps begins
51:38 step-3 PC caln
1:58:57 step-4 Net assets taken over
2:06:20 step-5 NCI (includes Non-replacement reward -precombination period)
2:17:17 step-6 goodwill/GBP
2:28:44 Non-replacement reward
2:31:45 step-7 Entry
2:34:37 step-8 Cons B/s on acqn date
2:35:38 Measurement period concept
2:38:50 Special cases------------>
2:38:54 1.Step-up acqn (B. combn accounting)
2:48:00 2.B. combn without transfer of consideration(Acquiree=Majority in BOD)
2:52:32 3.Reverse acqn (B. combn accounting)
3:07:49 4.Common control Transactions (B. combn accounting)
3:14:44 5.Accounting for Merger
3:15:48 Merger- common control nature
3:18:15 Merger- Business Acqn nature(=a/c for B.com)
3:18:36 Merger- Reverse Acqn nature(=a/c for B.com in case of reverse acqn)
3:24:02 6.Accounting for Demerger
3:24:40 Demerger- common control nature
3:27:27 Demerger- Business Acqn nature(=a/c for B.com)
3:27:52 7.Accounting for aqn of some interest /stake in Joint operation(=a/c for B.com)
3:32:07 8.Concentration Test
3:39:31 9.Asset Acquisition
Overview till 00:26:14
thankss
3:21:00 solution
Thanks
SBP treatment 1:19:50
48:15 - Step 1
49:25 - Step 2
51:23 - Step 3 - PC
1:03:44 - Note 1 - Def Cons.
1:08:18 - Note 2 - Cont Cons.
1:14:00 - Note 3 - CC to EE S/Hs
1:17:55 - Note 4 - Acq Cost
1:19:45 - Note 5 - ESOP
1:42:18 - Note 6 - Pre Exis Relat
1:58:54 - Step 4 - Iden. NATO
2:06:22 - Step 5 - Calc of NCI
2:17:13 - Step 6 - Cal of GW/GBP
2:28:35 - Step 5 - Note 5 Contd. - Non Rep Awd
2:31:37 - Step 7
2:34:33 - Step 8 Prp CBS
2:38:50 - Step Up Acquisition
2:47:58 - Buss Comb w/o Trans of PC
2:52:32 - Reverse Acquisition
3:07:48 - Common Control Trans
3:14:42 - A/cing for Merger
3:24:00 - Acing for Demerger
3:27:50 - Acing for Some Stake in Joint Operation - Q 29 explained
3:32:06 - Concentration Test
3:39:28 - Asset Acquisition
God bless U 🙏🏻
Thanks
Thank you
1:37:00 ESOP Higher logic
3:21:28 ABX ques. 31
5:27 - Introduction
26:25 - Investor investee chart
32:47 -Meaning of business combination
44:22 - Accounting for business combination (acquisition method)
48:18 -Step 01
49:26 Step 02
51:24 - Step 03 ( most imp)
1:14:00 - contingent consideration payable to employee shareholders of acquiree company
1:19:48 - ESOP of acquiree Company
01:42:10 - Settlement of pre existing relationships
1:58:42- Step 4
2:03:56 -DTA/ DTL arise
2:06:22- Step 5
2:17:22 - step 6
2:28:30- Non replacement award
2:31:36 - Step 7 ( journal entry of BC)
2:34:31 - step 8
2:35:39 -Measurement period
2:39:01 Accounting for BC in case of step up acquisition
2:48:00 - BC without trsnsfer of consideration
2:52:41 -Reverse acquisition
3:00:53 - calculation of deemed / notional PC in rev acquisition
3:07:48 - Common control transaction
FOR MY REFERENCE,
2:25 INTRO
29:45 INDAS 27 SFS
32:45 MEANING OF BUSINESS COMBINATION & CONTROL (THEORY)
44:15 ACCOUNTING
48:15 STEP 1,2
51:20 STEP 3 (PURCHASE CONSIDERATION)
1:03:30 NOTE 1
1:08:20 NOTE 2
1:14:00 - NOTE 3 - CC to EE S/Hs
1:17:55 - NOTE 4 - ACQUISITION COST
1:19:45 - NOTE 5 - ESOP
1:42:18 - NOTE 6 - Pre Exis RelatION
1:58:54 - step-4 Net assets taken over
2:06:20 step-5 NCI (includes Non-replacement reward -precombination period)
2:17:17 step-6 goodwill/GBP
2:28:44 Non-replacement reward
2:31:45 step-7 Entry
2:34:37 step-8 Cons B/s on acqn date
2:35:38 Measurement period concept
2:38:50 Special cases------------>
2:38:54 1.Step-up acqn (B. combn accounting)
2:48:00 2.B. combn without transfer of consideration(Acquiree=Majority in BOD)
2:52:32 3.Reverse acqn (B. combn accounting)
3:07:49 4.Common control Transactions (B. combn accounting)
3:14:44 5.Accounting for Merger
3:15:48 Merger- common control nature
3:18:15 Merger- Business Acqn nature(=a/c for B.com)
3:18:36 Merger- Reverse Acqn nature(=a/c for B.com in case of reverse acqn)
3:24:02 6.Accounting for Demerger
3:24:40 Demerger- common control nature
3:27:27 Demerger- Business Acqn nature(=a/c for B.com)
3:27:52 7.Accounting for aqn of some interest /stake in Joint operation(=a/c for B.com)
3:32:07 8.Concentration Test
3:39:31 9.Asset Acquisition
For the first time i was able to connect IndAS with reality with so much clarity. Thank You for your selfless teaching.
Arey sir kaise aapko dhyanwaad bole , aap dono ne itni help air confidence dilaya hai to students where other teachers leave no stone unturned to scare and complicate the subjects you two are saviors. Thank you
1:20:26 Equity settled SBP awards (Replacement award)
1:42:19 Pre-existing relationship b/w acquiree & acquirer (Non contractual)
1:50:13 Pre-existing relationship b/w acquiree & acquirer (Contractual)
2:01:11 Contingent liability & Indemnification asset
2:22:28 Non replacement awards
2:38:54 Step-up acquisition
2:48:00 Business combination without transfer of consideration
2:52:32 Reverse acquisition
3:07:49 Common control Txn
3:14:44 Accounting for Merger (Pooling of interest)
3:15:48 Merger in the nature of common control
3:18:15 Merger in the nature of Acquisition
3:18:35 Merger in the nature of Reverse Acquisition
3:24:40 Demerger in the nature of common control
3:27:27 Demerger in the nature of business acquisition
3:27:52 Acquisition of stake in Joint operation
3:32:07 Concentration Test
Even after 2 years of uploading date, still the best lectures for FR Revision. Got introduced to you by a friend and really thankful for the same. Your hardwork is evident and quite appreciable. Thanks for existing. :)
Aapka ho gya final
Tera ho gya kya@@mukeshgupta9226
Sir I have no words to Admire your Selfless work.....
These revision lecture are so detailed, comprehensively covered every single topic, You even explained logic behind accounting treatments in revision video .
This revision lecture was as good as regular class yet in such a short time...
You made one of the toughest IndAS the easiest one....
Your way of teaching make complicated things very Simple and that's how you made us love this subject.....
We all students love you from core of our heart sir💖💖
You are truly a gem💎
You are truly an Inspiration ❣️
Thank you so much sir💗
18:32 - basic view and diiff indas application in different scenarios
30:17 - indas 27 accounting
32:00 - indas 103 basic theory
36:00 - indas 103 practical concept
1:20:49 - ESOP adjustment
1:43:04 - pre existing relationship
2:39:00 - step by step acquisition
Just Wow Revision...
Future of CA Final FR in safe hands.. 🙂
आपके आश्रय में आज विद्यार्थी वैसे ही निश्चिन्त है। जैसे श्री कृष्ण के आश्रय में अर्जुन।
À
True
I can't compare anyone with lord Krishna but still it's exam oriented approach
Ek dum sahi bole bhai 🙏🙏
Satya vachan
Thank you itna flow me samzane ke liye..! ❤️❤️
I have realised one thing about you two brothers that you both keep in mind that we are students and we are gonna give exam..so aapka paddhane ka approach bhi bilkul waisa hi rehta hai...you both don't just upload video for views & to increase number of subscriber rather you two provide genuine content..
I watch other teachers videos also..and many of them just upload the videos..jisse itna Benefit nahi milta jitna jaruri hai exam ke liye..
Keep growing you both.😇😊
Wow...I had watched whole revisionary lecture of another faculty but never understood what I understood in first 20 minutes of this lecture..what a clarity and way of teaching..hat's off
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!
This type of revision is what final students need, to the point to pass the exam, its so crisp and wholesome.Thanks for such a video 🎉🎉🎉.
I am a youtube student sir, thankyou very much for this perfect wonderful lecture. Also thankyou for caring about youtube students and not only the class students. This is way going out of the way to help CA students. this chapter is knocked off from my list now
For my reference :
Points need to be revised again
31:30 accountingvas pr ind as 27
59:25-59:40 F.V of c.c
1:08:20 - 1:13:50 accounting of C.C
Topics of Settlement amt to be deducted from pc and non replacement awards treatment...revise from notes
2:24:00-2:24:40 gain on bargin purchase
2:46:15 Don't forget to derecognize
OCI reserve /revaluation reserves
I’m CMA Final student . This class is same like regular classes of other faculties.
Thanks sir.
Came back here after solving all the questions. Never until today I could solve questions of Business Combination. I almost planned to leave this topic for exams but thought of giving a last try. Thank you so much 🙏🏻 Now I am going to score far better marks. Thank You very much Ajay sir. 🙏🏻
0:01 Introduction To Buss Comb
32:00 IND AS 103 Start
46:00 Accounting Concept Start
1:20:00 sbp awards
I am a qualified Chartered Accountant and trust me I was not having this much conceptual clarity when I appeared for the exams....this is really good.
Both of you brothers are doing so good and giving so much help. I wish health and wealth for you and your family ❤
For my revision
ESOP(Replacement awards) 1:32:20
Non Contractual Pre Existing Relationship(To be deducted from PC) 1:49:05
Contractual Pre Existing Relationship(To be deducted from PC) 1:57:02
Why NCI is calculated 2:09:15
ESOP(Non Replacement Award) 02:28:40
Investment in Acquiree A/c (Instead of PC in journal entry of Business Comb.) 02:32:50
Measurement Period(Question of step up acquisition) 2:35:39
Ques 31(Accounting for merger; Reverse aquisition) 3:21:30
Best concept revision!
After watching this video, almost all sums were a cakewalk for me.
Thanks for such tremendous effort.🫡😄
I really hated the way I have studied the FR but now I came to know it’s not a rocket science. Thank u for the valuable free resource
I was studying from SM but wasn't able to complete this chapter even in 2 days. I'm glad I found this video and now this is super convenient. Thank you sir for helping out students like me.
It is 2yr old video still referring ur video for some points clarification, the most detailed revisionary video for ind as 103 on YT.
Thank you so much sir🙏🙏 Hope become CA soon sir🙂🙂
Are there any changes in the concept of this chap since then???
@@shachigarg nope
1:20:49 - ESOP adjustment
2:28:44 Non-replacement reward
3:01:00 reverse acq p.c
Common control 3:08:31
3:17:15 merger common pool
3:21:50 AX BX qst.
3:28:25 joint operation stake pur.qst.discussion
3:32:11 concentration test 3:40:41 asset acq.qst.
44:23 Accounting of Business Combination
3:20:00 Q31
3:28:39 Q34
3:40:43 Q36
Studying from AIR1 is a Blessing.....Aggarwal Brothers are making CA Studies so easy...Thank you so much Sir.
Sir being a youtube student i am very much thankful to you, i saw all your revision videos for FR and SFM, i can say that there might be very few teachers for these 2 subject with detailed concept teaching with logics and you are the best of them.🙏🙏
Review - Sir revision was super informative and appropriate for exams. Concept clarity was amazing and i am very thankful to you for this. Since I've wasted my 21k for FR only to end up with vogue concepts and no clarity. Now i am confident in FR only because of you. Thanks a ton!! I will definitely recommend your lectures to anyone who is seeking for a guidance and classes. Thanks. Hope to be CA soon 😃
PS sir ??
Have you done it??
@@Garv007jb what
@@jayeshparmar4770 CA
It's been 1 year, result ?
Why higher vesting period is considered in pre-combination ESOPS -01:33:00 to 01:36:10
Doubt 2 - 01:36:10 to 01:38:02
01:20:30 Replacement awards
02:28:39 Non replacement awards revise
2:46:20 Step acquisition ( in case of associate )
2:48:00 BC without t/f of pc
2:01:15 Contingent Liability treatment in Net Assets
2:35:17 When to do Step 7 and Step 8
2:35:44 Measurement Period
2:44:40 step up __ prev held investment
2:04:30 dta/dtl in net assets taken over
Radhe radhe sir...
1 yrs pehle videos me BMW ke examle...
Now BMW aapke aa gye ❤❤🙏🙏
Thank you so much.....bhot accha lag raha he ab😊!! Pura clear ho gaya..thanks a lot.
Till 00:32 basic diffr and ind as 27 accounting cmpleted
From 00:32 to 02:38:32 normal business combination cocept and accounting completed. Eg pc, net asset, nci, goodwill, j/e, b/s. Etc
Thank you so much sir Aapne bade ache se clarify kre ki konsa ind as kha use hoga really helpful for us. Great Work sir for CA students.
sir jab bolte ho na....ki bahut easy hai....its really boost my confidence by 100 times.........really great workkkk........thankk youuuuuu
Haq Hai bhai ko....padhane ka.....salute man💯
I was waiting for this. Thankyou soo much. No words to describe your kindness.
very nice sir, all concepts are explained in very well. Cann't believe such difficult topics can be explained in so simple way. Thank you so much.
Kamaal ka revision tha sir ..m apne juniors ko aapko hi recommend krungi or koi teacher nhi ..u r FR k dronacharya
1:34:57 - Logic of Higher period (Original v. revised period)
This is called concept based teaching💯
Rs to gye waste after taking so costly classes.bt tym bhi bhut waste hogya.
Bt thn q god still give me the idea of taking revision lectures of this man.
Really this man has some thing magicalll😍😎Thn q so much for providing these lecturess on utube🙏
For my ref -
36:06 - 44:17 - logic of basics
1:14:00 - 1:59:00 - step 3 portion
Brilliant. Just brilliant. This is my feedback for every lecture you have uploaded, Sir!! Thank you so much.. Forever in your debt...
Self notes
36:37 : Control kese lete he
45:30 : Steps
47:49: Ultimate JE of BC
53:50: Example explanation of Consideration paid
1:01:43 : Explanation of ultimate JE
1:03:40: Deferred Consideration Explanation
1:07:58 Contingent consideration explanation
1:14:00 : Contingent consideration payable to EE shareholder of acquire Co. (FR shield - Page 233,Point 4)
1:18:00 : Acq Cost( FR shield - Page 230,point 1)
1:20:00 : SBP ESOP Adjustment (FR shield Page 226 Note 4)
1:40:27 : Hindi note of FV of replacement awards
1:42:00 : Pre existing relationship-( FR Shield page 232, note 3)
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1:58:35 : STEP 4 starts
2:03:49 : Deferred tax adjustment - Page 231 FR shield
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Step 5
2:06:00 : NCI calculation
______________________________
Step 6
2:17:25 : Goodwill Calculation
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2:28:00 : Non Replacement awards(FR Shield: Pg 231, Note 2)
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Final step 7 : BC JE
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Other topics
2:35:35 : Measurement Period (FR shield Page 234, Page 5
2:38:50 : Step up acquisition
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2:52:55: Reverse Acquisition
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3:24:00 DEMERGER ACCOUNTING
I really like the way you have explained, all logics behind every formula and made it easy to remember..🙂❤️
Revised all concepts and did all sums in 12 hrs
Thank you
Thankyou, now waiting for consolidation🙏🏻🙏🏻
Reverse Acquisition Imp Example - 2:56:00
Amazing revision sir! Thank you for explaining complex topics with such logical and relatable examples! Maza aagaya!🙏
For my reference
2:45:00 Invt In Subsidiary - De recognition of OCI Reserve Share
Sir you are soo good that I have completed all FR questions with your concept notes 2 times for the very first time only after seeing your revision and solving questions bank of yours and achieved 50 marks to at the very first attempt which is an very big thing for me....ur concept notes are like ram baad for CA exams 🙌
Thank you so much sir 😊..i was waiting for this lecture... even though I purchased 14500 class from other sir... I didn't find this concept clarity and accurate...still regretting but...u people doing this efforts make students feel lucky... thank you so much once again
Hi dear! This is Radhe this side. I'm heavily confused between akash kandoi and Atul sir,s FR. classes, plz can uuh help me out
@@memes7705 both teacher is great you refer anyone. I refer aakash sir and got 57 marks
I spent 21k :'( very regretful
Agarwal brothers are my first choice #Handsdown
mentor like you are blessing for students
pls CFA padhana bhi shuru kare bhaiya koi badiya mentor available nahi hai.
your class student
radhe radhe
Excellent...first time I listening Ind AS 103 ,alomost covered in this video.
21:00 bmw eg - ref Atul sir dp :)
Thank you so much for revising whole chapter..waiting for CFS chapter..
1:55:00 settlement amount removing from pc if there is contractual pre existing relationship
Wow ...what a clarity and way of teaching..hat's off
1:54:00 pre existing relationship due to contract: McDonald's
I was struggling to understand this chapter even by watching 10 hrs class but ua 4 hrs lecture helped me to understand the actual concept .Thank you..God bless you
Sir I am your TH-cam student. Thank you very much sir for this wonderful revision video. Not only this video but all of your revisions videos are awesome. You explain each part in a very simple language and it really helps to understand the topic thoroughly. It helps me a lot to clear my concepts. Thank you once again for so much care and concern of every CA student. 🙏☺️ May God bless you sir. 🤞🤗
3:21:20 amalgamation in the nature of reverse acquisition pc
Really grateful for such a fantastic revision lecture, I was worried about the 3 most significant chapters of FR, but not anymore. thank you so much, sir.
Sir kya hi pathaya h aapne sahi batau to maja aa gaya. Only regret is that mene aapse regular lectures nahi liye. Mene kisi or k lectures liye the or Aaj Tak samjh nahi aaya Bus comb or CFS me fark kya tha... But sahi me sir aapki Jo approach h pathke maja aa gaya. AAP sirf revision itna ache pathate ho to regular me kitna acha padhate hoge.... Mene galti kar di aapse lectures na leke
Thank you for such clarificatory classes with concepts. Both of you have already taught in a way which serves us today with this MCQ pattern in practical papers. I have referred so many faculties in past 5 years but it is ONLY your classes which give conceptual clarity and to the point explanation for question solving. No need to fear MCQs after watching your videos and learning SINCERELY, strictly following your suggestions. Can't thank God enough for bringing teachers like you both 🙏
Bss ekk ab CFS aa jaye....toh Nov Fr ki baat ban jaye....
Fir zindagi mei aur kuch nhi chahiye...😂
Bakki Iske liye Dhanyavad sir❤️
CFS ka revision lecture aane wala hai ya revision marathon se krna h??
Concept clarity is best part of your lecture and this is the part which differentiate your teaching from other tutors.
I am appearing for Diploma in IFRS exam and getting the concept clarity from your videos.
Now, my confusion lies, what accounting do i need to follow for "pooling of interest method" as this is the carve-in in IND-AS. So, in IFRS do I need to follow all the eight steps method i.e. accounting for business combination or acquisition method? For common control transaction.
Further, for Accounting of Acquisition of some Interest/Stake in a Joint Operation, do we have to follow all the eight steps like the normal business combination or acquisition method?
Overview summary 26:05
Sir I am one of the biggest hater..even me apko sun bhi nahi sakti thi..
But Today this is 1st lecture I am watching & Pure 5 hrs mene apko suna..literally the way you crux is just another level..
Seriously meko bhot jada regret he mene apko q follow nhi kiya..
Amazing conceptual clarity...... Thanks a lot for this lecture!! 👍👍
Oh my god I am watching business combination for the first time and I understood each and every point and word of this lecture.... Ajay sir you are the best keep continue doing this greatest work for lakhs of students just like me amazing lecture sir this is.....
Thank you sir for this detailed revision lecture. It felt like a regular class only with 100% conceptual clarity.
Bohot badhiya revision lecture
Dhanewad sir...... Radhe Radhe........Jai shree Khatu Shyam ji 🚩🚩🚩🚩
Don't say it revision. It's actually first vision❤❤❤. Regular lecture se v achha hai😊
bhaisaab just go to 2:23:10 aaj tak ye nahi samaj araha tha ki kyu karte AK PS saare faculty ka deka tha .look at the level of concept clarity this guy is having
Thank you very much Ajay sir, concepts are delivered very smoothly and easily understood this complicated chapter....👌🏻👍🏻🙏🙏
Thank you so much sir ... Pura revision karva diya aache se aapne .... Radhe radhe
Super Explanations ! ... Much useful while revising such huge IIND AS
Thank you so much sir😍😍
For self
2:29:00 this sum is new model.... No there in my notes
See from reverse acquisition 2:52:00
Thank you so much Guruji 💫💫⛳⛳
perfect and to the point conceptual clarity! hope this video reaches more and more students!
By seeing your revision batch i decided to by your lecture. your teaching is an amazing.
Must say ! You both brothers decoded CA Final syllabus 👏
Mind blowing, clarity
1:42:10 Pre existing relationships
01:43:00 Pre-existing Relationships
Thank you so much sir ❤
Kafi saalo baad FR subject me kuch samajh me aaya
Last 4 ya 5 attempt me 20 se upar marks aaye hi nahi vo aapko pata hi hogakiska material follow kiya hoga mene but ish baar guarantee se kahe sakta hu ki ab to exemption to aahi jayega 😊
sir , i m CMA student and purchse cls but your yt lecture are better than that, really greatfull to you !!! thank u so much .........please make vdo on AS part also
Thank you so much sir for making this revision video❤
This business combination revision is absolute class, wonderful sir.