You are THE BEST. Just 22 days remaining for the SBR exam. This video is a Boon for all. THANKS A LOT. You are great. God Bless. Moreover just by watching the Video, not only the revision is done quickly, But I could feel a great level of Positivity and a Great Aura of yours. You are really special. I Wish and Pray, I develop enough skills that I will Join TG Profs and Teach along with you in your guidance.
00:05 Overview of IFRS standards and revisions 02:44 IFRS standards for non-current assets include IS1 16 for property, plant, and equipment, intangible assets, investment property, government grants, and borrowing costs. 08:28 The cost model in accounting standards includes various components for recording assets. 11:43 Revaluation upward goes through OCI, downward through P&L. Fair value model involves fair valuing of assets at each reporting date. 17:58 Impairment involves comparing the carrying amount and recoverable amount of an asset. 20:28 CGU and Impairment Allocation in Accounting Standards 25:57 Calculate weighted average cost of capital 28:54 IFRS 5 Accounting Standards for Discontinued Operations 33:37 Accounting for present value, lease liability, and ROOU 36:21 Financial lease under IFRS involves derecognizing the asset and recording a receivable. 41:42 Calculation of ROU and journal entry for sales at fair value 44:17 Recognition of income when transfer is not a sale 49:26 Important steps in revenue recognition 52:08 Recording Revenue over time based on progress 57:09 Having a call option for repurchase does not meet the definition of a sale. 59:39 Call option signifies a lease, put option can be with or without obligation 1:05:07 Convertible debentures give bond holders the option to convert their loan into equity. 1:07:38 Equity instrument at fair value through OCI 1:12:47 Debt instrument accounting under IFRS 9 1:15:25 Hedging is like betting on fear 1:20:10 Hedging under IFRS 9 1:22:43 Hedging ratio must be appropriate for effective hedging 1:27:40 IFRS 2 deals with employee benefits and estimation of employee leaving 1:30:02 Calculation and adjustment of deficit figure 1:38:21 Control and consolidation principles in accounting 1:41:06 Working notes for IFRS accounting standards 1:46:10 Calculation of total notional Goodwill for allocation of impairment 1:48:34 Accounting for Goodwill and Group Transactions 1:53:45 Accounting treatment of joint arrangements under IFRS 1:56:35 Joint operation accounting treatment in IFRS
Thank you so much Ma'am, I took your SBR-related video in the last attempt and passed that exam. Now, watching these for AAA. These are really helpful.
8 hours to your sbr exam praying to god to make you competenet enough to revise all opens youtube and founds this gem thank you mam you dont know what have you contribited to my exam
May God bless ypu. Thanks a ton! before this video, I was not sure if I would pass this SBR exam but I am sure that all that I have watched and learnt through the revision period has helped me gain those golden marks. Thanks a ton, really appreciate your efforts. Wonderful teaching method and you are very updated with the latest tech. Love it !!! Keep up this good work ma'am. :)
It's just awesome, well explained, consice and clear. It shows your competencies. I recommend the accounts' professionals to watch it at least once. God bless you.
Thanks Madam Tashwita for all the effort and passion you put in these extremely valuable resources freely available to us all. Am sitting AAA but I needed this revision
Going to Attempt AAA, but watching this lecture as a revision and which reminds me the roller-coaster preparation of SBR. This video is really helpful as I am familiar with your teaching approach from SBR. Saved a lot of time.
I seriously wish you all love and happiness.. you are doing a great job.. this video is really helpful I am appearing for DIP ifrs exam this week! Thank you so much 😊God bless you for helping us so much
Hello Madam, thank you so so much for this style of teaching. I am resitting SBR in September and I trust this has increased my knowledge on most of the IFRS standards. God bless you Ma'am.
I love your videos, I wish I had started looking at them earlier, but still hope... I really like this type of video, I think it can be followed easily, plus it reminds me of the "old style of teaching" with the black board! For me it works .. thank you so much!
This new type of teaching is awesome and you speak with very confidence and maintain eye contact with camera….. It would appreciate if you could touch some of smaller standard on this video if time is allowed.
Thanks Miss . kindly can You share A Mini Video of all procedures In Step Acquisition/ Disposal and Finiancil Instruments related to SBR . ( Assets / Debt / Equity )
This revision has been a great help. i have one request tho mam regarding the question 1 which has new format if u have uploaded some question in previous lectures of it please let me know
You are THE BEST. Just 22 days remaining for the SBR exam. This video is a Boon for all. THANKS A LOT. You are great. God Bless.
Moreover just by watching the Video, not only the revision is done quickly, But I could feel a great level of Positivity and a Great Aura of yours. You are really special.
I Wish and Pray, I develop enough skills that I will Join TG Profs and Teach along with you in your guidance.
😊😊😊😊😊😊😊😊😊😊😊😊😊😊😊😊😊😊😊😊😊😊😊
Lol simp
Just to give you an Update and Thank you even more, I scored 72 in SBR Mar 2024. You have a great contribution to my score. 🙏🙏🙏
@@mohitsalvankar5596 Conratulations!
À😊😊😊
00:05 Overview of IFRS standards and revisions
02:44 IFRS standards for non-current assets include IS1 16 for property, plant, and equipment, intangible assets, investment property, government grants, and borrowing costs.
08:28 The cost model in accounting standards includes various components for recording assets.
11:43 Revaluation upward goes through OCI, downward through P&L. Fair value model involves fair valuing of assets at each reporting date.
17:58 Impairment involves comparing the carrying amount and recoverable amount of an asset.
20:28 CGU and Impairment Allocation in Accounting Standards
25:57 Calculate weighted average cost of capital
28:54 IFRS 5 Accounting Standards for Discontinued Operations
33:37 Accounting for present value, lease liability, and ROOU
36:21 Financial lease under IFRS involves derecognizing the asset and recording a receivable.
41:42 Calculation of ROU and journal entry for sales at fair value
44:17 Recognition of income when transfer is not a sale
49:26 Important steps in revenue recognition
52:08 Recording Revenue over time based on progress
57:09 Having a call option for repurchase does not meet the definition of a sale.
59:39 Call option signifies a lease, put option can be with or without obligation
1:05:07 Convertible debentures give bond holders the option to convert their loan into equity.
1:07:38 Equity instrument at fair value through OCI
1:12:47 Debt instrument accounting under IFRS 9
1:15:25 Hedging is like betting on fear
1:20:10 Hedging under IFRS 9
1:22:43 Hedging ratio must be appropriate for effective hedging
1:27:40 IFRS 2 deals with employee benefits and estimation of employee leaving
1:30:02 Calculation and adjustment of deficit figure
1:38:21 Control and consolidation principles in accounting
1:41:06 Working notes for IFRS accounting standards
1:46:10 Calculation of total notional Goodwill for allocation of impairment
1:48:34 Accounting for Goodwill and Group Transactions
1:53:45 Accounting treatment of joint arrangements under IFRS
1:56:35 Joint operation accounting treatment in IFRS
.
Watched bits from the video. Best thing is there are no adds. Very nice, thank you Tashwita. And yes, your handwriting is brilliant :)
Awww thankyou
No ads for my students
Thank you so much Ma'am, I took your SBR-related video in the last attempt and passed that exam.
Now, watching these for AAA. These are really helpful.
Yayy ❤️
Wow the best video on IFRS. Even the screen is perfect
❤❤❤ Means alot🎉
What an incredible video presentation! Just subscribed, looking forward to more! * "Every challenge brings a valuable lesson within."
8 hours to your sbr exam praying to god to make you competenet enough to revise all opens youtube and founds this gem thank you mam you dont know what have you contribited to my exam
This is a great summary of the major standards, thank you for this helpful recap at a critical time like this, it will definitely go a long way.
😍😍❤️
May God bless ypu. Thanks a ton! before this video, I was not sure if I would pass this SBR exam but I am sure that all that I have watched and learnt through the revision period has helped me gain those golden marks. Thanks a ton, really appreciate your efforts. Wonderful teaching method and you are very updated with the latest tech. Love it !!! Keep up this good work ma'am. :)
😍😍😍❤️❤️
this is pure gold for SBR revision thanks Tashwita Gupta
Awww
What is SBR?
It's just awesome, well explained, consice and clear. It shows your competencies.
I recommend the accounts' professionals to watch it at least once.
God bless you.
Perfect class✨
Perfect tutor✨
One&only Taswita gupta❤️🌝
Thanks Madam Tashwita for all the effort and passion you put in these extremely valuable resources freely available to us all. Am sitting AAA but I needed this revision
All the best❤️❤️
The best explantion of Standards. No comments.
😢❤❤ means a lot
Going to Attempt AAA, but watching this lecture as a revision and which reminds me the roller-coaster preparation of SBR. This video is really helpful as I am familiar with your teaching approach from SBR. Saved a lot of time.
Awwww all the best❤️
Much needed and helpful revision for AAA preparation. thank you so much ma'am.
I seriously wish you all love and happiness.. you are doing a great job.. this video is really helpful
I am appearing for DIP ifrs exam this week! Thank you so much 😊God bless you for helping us so much
Need your blessings 🥺❤❤
Thankuu
Hey need your blessings too for the exam ❤️
This video helped in my revision process so much, thankyou!!
❤❤❤
Quality Content delivered with quality spec by Quality Faculty TG
Superb revision of IFRS. Thank you !
What a good teacher?: straight forward and clear ❤🎉
Hello Madam, thank you so so much for this style of teaching. I am resitting SBR in September and I trust this has increased my knowledge on most of the IFRS standards. God bless you Ma'am.
Well presented and educative.
Thumbs up for
Insightful. Thanks for IFRS global group.
Fantastic presentation! I really appreciate your efforts! 🙂
I love your videos, I wish I had started looking at them earlier, but still hope... I really like this type of video, I think it can be followed easily, plus it reminds me of the "old style of teaching" with the black board! For me it works .. thank you so much!
Great summarized versions of IFRS, thanks alot
Glad!
Best revision video on IFRS that I have seen! You are a doing superb work which should be appreciated more (i.e; only 188 likes for 2.2 k views)?
❤🥺🥺
Aww no issues more to come
Preparing fr interview found this amazing and ur aura pushes me everytime
Thanks, you are really doing a great job. You have simplified the basics. ❤❤
❤️😘❤️
This new type of teaching is awesome and you speak with very confidence and maintain eye contact with camera….. It would appreciate if you could touch some of smaller standard on this video if time is allowed.
Noted thankyou for the feedback ❤️
@@tashwitagupta7031 thanks for your hardworking and knowledge transfer to us
incredible content !!! Thank you so much Twashita for this video
❤️❤️😘
1:45:01
Supeeerb dear
Thanks TG, it was a perfect revision.
Thank you! The lecture was great, I enjoyed watching it.
❤❤
Just by watching for 2 minutes, I realised it's useful, subtle differences we don't get in books
th-cam.com/video/7cKrnU9u5TM/w-d-xo.htmlsi=n9SXnlgbyvQbF5RU
Thank you so much ma'am 🫂❤ Efforts👏🏻
❤❤❤
❤❤❤ Thank you for your hardworking to benefit our each other. I am your IFRS fans
😍😍😍😍
You are the best, Love from Sri Lanka 🎉❤ I'm learning a lot in few hours contains that I learn years in the hall classes. I love you 💐💐
Thank you maam ❤😊 new way of teaching was good continue with this ma'am 🙏
Noted will surely 😍
Thank you so much Tashwita 💓 this is so helpful and this is the first time taking a class from you. 😊
I'm so glad!
Watched the previous version for SBR and got 75
Watching this one for AAA exam
Yayy
Very helpful revision. Thank u so much maa'm.from 🇱🇰SL
Many thanks for ur efforts. it helps alot in revision.👏
It's my pleasure
Really loved how you summarized everything
Thank you so much. Very insightful video 😊
Glad it was helpful!
Superb mam, Thank you for your efforts.
❤❤❤❤
It would be helpful if you can add section for each standard for ease reference. Many thanks!!!!
loved it, now i know which standards i need to revise in detail
Amazing job Tashwita Gupta.
Mam, your teaching skill is quite good i request you make video in Hindi and dedicated IFRS Serious wise in In-Depth manner
I love this. This is really helpful. God bless you too, TG for this beautiful help.
Thanks Miss . kindly can You share A Mini Video of all procedures In Step Acquisition/ Disposal and Finiancil Instruments related to SBR . ( Assets / Debt / Equity )
❤ will try
Amazing and very helpful video
❤️❤️
Many thanks. This was so helpful!!
Thank you very much for such a brilliant leture. Can you please share what technology are you using? It is a bit new to me..
God bless you Tashwita ❤
❤️❤️❤️
Thank you so much for this class of quick revision of all IAS❤
May god bless you with so much happiness and success. what you do for us means alot ❤❤
Awww❤
I needed those wishes🥺❤
So helpful...Thankyou
Ma'am you are doing a great job keep it up 👍
Thank you. Very useful video :).
❤️❤️❤️
This was much needed.❤❤
❤❤😮
Thank you so much, very good teaching 👍👍👍
It was really helpful and make more video like this ❤
Thank you for this lectures it really refreshing
Amazing love to way you teach
❤❤❤
A part two of this may be needed for the other standards
It's nice and very helpful:)
Mam, I want clarity on borrowing means vs lessee
Great teaching
Amazing🥺♥️😍
❤❤❤
thank you ma'am for the video
can I used this for FR
Please do provide video topics division for efficient use of video
Veryy helpfull🥹💗
Going to write the SBR exam in March
Need your blessings🤍
Can I use this, im studying for fr exam on thursday
Hey! What kind of board is that you’re writing on? I love it
This is just to introduce traditional way of teaching in morern wayy
Thank you ma'am, watching your video improves my confidence for the SBR exam :D
th-cam.com/video/7cKrnU9u5TM/w-d-xo.htmlsi=n9SXnlgbyvQbF5RU
mam is this video useful for AA.
IFRS 9 1:02:10
Hello, would this be ideal for aaa exam for recap?
Great effort! 💗
Amazing ❤❤
Thankuuu ❤️
This revision has been a great help. i have one request tho mam regarding the question 1 which has new format if u have uploaded some question in previous lectures of it please let me know
th-cam.com/video/j-Qo6NHN-Ck/w-d-xo.htmlsi=IoKjRHtvHlsdDm
There u go
@@tashwitagupta7031thanks
Watching this in last day of exam
Very good!
Will ifrs help in financial modelling? If yes then how?
Great presentation ❤❤❤
mam please launch similar crash revison courses for whole syllabus of sbr it will be benefical for future students
Good teacher, thank you.
good one!
Thanks!
Hi ma'am , may i ask if you teach any AA class ?
Nope
Madam. Do you have any pdf related to this class
Nice explained
Please upload in detail please
How were you able to know so much at such a young age?
Mam please launch a course of basic to advance of ifrs for bcom students
Hi Tashwita I hope you are doing well!
Could you please confirm whether this video is sufficient for DIP IFR exam?
Superb Thanks