IND AS 109 Revision | CA Final FR | Financial Instruments | By CA Ajay Agarwal AIR 1
ฝัง
- เผยแพร่เมื่อ 5 ต.ค. 2024
- Topics Coverage:
Ind AS 32, 107, 109 - Financial Instruments
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Time stamps
36:30 example of FA FL Equity
41:29 methods for measurement
48:18 amortised cost method
01:24:36 fvtoci method
01:27:03 fvtpl method
01:29:35 compound financial instruments
01:45:42 modifications in terms of FA
01:50:26 modifications in terms of FL/ derecognition of fL
02:02:12 derecognition of FA
02:16:33 impairment of FA
02:25:09 accounting of Financial Guarantee
02:40:04 accounting of Derivatives Contract
02:53:51 hedge accounting
02:59:04 Embedded Derivatives
03:33:13 trade date / settlement date accounting
03:37:30 reclassification of Financial Asset
Thank You.
Blessed be!
Thanks a lot
Thank you for this 😍
Thanks broo!!
Early redemption 1:41:00
We are literally Indebted to These 2 Brothers, for giving a lot of clarity on what to study,how to study. Thank you so much sir 💖
Agreed 💯
True💯
Agreed 👍
True ❤
No offence to any renowned faculty, or any faculty from whom we have taken regular classes, but it has to be accepted, that this person has the magic to make any concept so easy to understand that no other faculty could ever do.
Absolutely correct 👍
Soo truee
+1
True 👍
Agree ☣️
36:30 Example of FA FL Equity
41:29 Methods for Measurement
48:18 Amortized Cost method
01:24:36 FVTOCI Method
01:27:03 FVTPL Method
01:29:35 Compound Financial instruments
01:45:42 Modifications in terms of FA
01:50:26 Modifications in terms of FL/ Derecognition of FL
02:02:12 derecognition of FA
02:16:33 Impairment of FA
02:25:09 Accounting of Financial Guarantee
02:40:04 Accounting of Derivatives Contract
02:53:51 Hedge accounting
02:59:04 Embedded Derivatives
03:33:13 Trade date / settlement date accounting
03:37:30 Reclassification of Financial Asset
Bhaiya you are Alakh Pandey sir for our CA course.
You have brought a revolution to CA tution classes, where the BIG players of CA classes used to charge huge fees are reducing their fees to meet competition.
You have provided commendable quality lectures with wonderful concise content and simple notes, in short you have made difficult CA look easier and simple.
For us Sir your Channel is " CA WALLAH "
He is not allakh pandey sir of CA course, but he is Ajay Agarwal sir of INDIA😎
Alakh Pandey is chillar
@@subratnanda6933 true bro 💯% Agreed
Why are we comparing them with others they both have different personalities.
@@subratnanda6933 😎😎😎😎
@@yj9032or tum kya ho
Timestamps
5:00 Financial Assets
9:06 Financial Liabilities
14:00 Equity Instruments
36:30 Examples Pg 67
41:40 Methods of Meas. & Recog. of FA & FL
49:00 ACM Accounting
1:24:30 FVTOCI Method
01:27:00 FVTPL Method
1:29:30 CFI Accounting
1:50:40 Modification/Derecognition of FL
1:59:30 Debt Equity Swap
2:02:15 Derecognition of Financial Assets
2:10:00 Factoring of Debtors/Receivables
2:16:30 Impairment of FA
2:25:40 Accounting for Financial Guarantee
2:40:00 A/cing for Derivative Contracts
2:53:50 Hedge Accounting
Emb derv 2:59:00
||Radhe Radhe||
Happy Holi!
Bhai 4 hrs only on water, I took 2-3 break to snack on something, 4 5 times for water....
Hats off brother!
It's our privilege to have a mentor like you both..
Thank You.
Blessed be!
That's y they are AIR 1
Chapter Which required nearly 200 pages, it's concise in just 25 pages.
It's very helpful on last day revision, too.
Thank you so much ❤️
I have been a fan of PS, but since last 3-4 days i am going through your revision lectures and i must say you way of teaching ie on point and no non sense extra knowledge is the best. Keep it up 👍🏻.
I thought I would skip this chapter as in FR there is a myth that it is very big and difficult chapter.... can't even imagine that in this 4 hrs revision lecture only I would get this level of clarity in my concepts... now for me whenever I want to revise a chapter of FR or SFM, I simply open these revision lectures which made questions solving so easy...these lectures are blessing to every CA student who are struggling with their concept clarity in any of the topic or subject.
Thankyou so much Ajay sir🙏😊
Thanks for refering me this video
Ur revision lecture is 10000 times better than my course lectures...thank u so much
Literally i paid 22K to renowned "god of accounts" But all in vain.
@@satisfyingvideoes6602 i think more or less the difference is of self study but still cant thank enough to Agarwal brothers, they are helping more in comparison to other faculties
@@sagarkinare yes man
@@satisfyingvideoes6602 same with me bro
Did sarthak jain class and is regretting the choice
Jitni bhi tareef ki jaye kam hai, superbly excellent without any comparison. You have set the benchmark to a level beyond reach. Thanking you from the core of my heart.
In the month of April'2024, I was going through this lecture as a Student. In the month of Aug.'2024, I am going through this as a Member in preparing for the interview.
Kuch bhi ho..ye recordings to jindagi bhar kam aane wali hai.
RAM LAXMAN OF CA FINAL, Who Truely Working Hard to Crack the exam.
Hats off to your exceptional effort Sir...❤ CA FINAL FR subject is incomplete without teacher like you.
Truly a blessing for students❤❤
Ajay seems like a very likable person overall. People need such friends in their life.
LDR foe my referance
02:02:12 derecognition of FA
02:16:33 impairment of FA
02:25:09 accounting of Financial Guarantee
02:40:04 accounting of Derivatives Contract
02:53:51 hedge accounting
02:59:04 Embedded Derivatives
03:33:13 trade date / settlement date accounting
03:37:30 reclassification of Financial Asset
Extremely "to the point" notes, excellent job ,no question's concept is left after studying these notes , thorough and deep knowledge of ICAI trends and each aspect of info like where ICAI gives marks and where not 👏👏
Sir pl provide pdf link of notes in description box. Its request. And thank you for providing revision videos.
mai toh inse fr ke class bhe nhi liya fir bhe itna acche se samaj aa raha hai..ab pata chala dono sir ka AIR1 kyun aaya tha
Simply outstanding. Eagerly waiting for the remaining lectures.
Thanks a ton to your efforts for us. Indeed we're blessed to have teachers like you in CA course ❤️
HATS OFF SIR KITNI HIMAT CHAHIYE HOTI HAIN CONTINUOUSLY KHADE HOKR PADNA BUT AAPNE HUMARE LIYE KIA THATS WHY AGAIN THANKU SO MUCH. SO EASILY REVISE THIS CHAPTER.
Simply Outstanding....i saw lectures of so called "RENOWNED FACULTIES" , But you are really a gem.Thanks for making such difficult chapter a easy and scoring.Hats off to the effort u made in 4 hrs.🙏🙏🙏🙏🙏🙏
Your every lecture is a proof of the ample amount of knowledge you possess. This proves that you deserved to get AIR 1. YOU ARE THE BEST. 🙏😍
I'm lacking with words to show how much I'm grateful to you sir and Atul sir...Hats off to both of you...
Lots of appreciation from Pakistan. My CA final (Pakistan) exam is in 2 days, and you’ve clarified all my concepts and doubts. It was the best revision class. Your teaching method is excellent. Maza aa gya.. sari tension khatam ho gai. Thank You!!!!!!!
Ajay Sir please share the business combination & consolidation revision lectures. Thank you in advance!
i must say that i have taken classes from renowned facility of FR .. unfortunately...
but the way he teaches and especially his notes...are true gem 💎
I won't be able to do FR if this man hasn't provided revison classes
best video on this topic till date on TH-cam. you don't give any unnecessary Gyan. Such a Comprehensive coverage in such a shortspan. You didn't Leave even one topic from study study material and you converted questions itself into notes. You covered structured sums too Yet u explained Logic behind everything so generally we won't forget. All solutions to. students problem in this vast topic in one 3 hrvideo . Lost words to what to call you. Indebted.
The wait is over! 😊 Finally Ind As-109 aa gaya
Is this lecture enough if you are doing first time?
But how to get that notes ? Not found in telegram or in website .
Ankit Bhai kaisa hei aap ? IDT RameshSoni Dec21 attempt batch...
First as a student, now as a professional, Thankyou Sir, Greatful!!
1:30:31 Compound Financial Instrument
2:02:14 Derecognition of financial asset
2:10:05 Factoring
2:16:32 Impairment of financial asset
2:25:10 Accounting of financial guarantee
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!
Commendable. The flow of the entire chapter is so smooth. Just not enough words to thank for this lecture ❤❤👌👌👌👌👌👌👌👌👌👌👌👌👌👌👌Truely deserving AIR 1 CA 🙏🙏
Lots of conceptual clarity in just revision that i never had in my regular lecture...
Sir please upload other revision lectures asap..
Thankyou so much
Just surrender yourself into him and he will write your exams🙏🙏🙏🙏
SO HELPFULL
Keep up the good work and make remaining lectures available
awesome commitment ajay sir.....blessed to be taught by you.
Sir. When will the Audit Question bank for May - 22 will be available? And please upload ABC Analysis of all subjects for MAY-22
These lectures are gold ...A big big thank you to Ajay sir for making the topic so simple..
CA banne ke baad campus interview ki preparation ke liye revision krne ki feeling bhot different hai attempt ke revision ki feeling se. March April se aaj ki feeling bilkul alg hai... Abhi excitement level kafi high rehta hai knowledge ke liye. Phle time constraints rehta tha. Thank you so much Ajay sir Atul sir... You both played a vital role in my achievement.... Shubham sharma to CA Shubham Sharma. Wishing you a perpetual success in your life.❤❤🎉🎉
i had taken Ajay sir classes for FR and after watching these revision videos i can say that he teaches in a same way in revision videos as well i mean if anyone watching only revision videos along with his CB + QB its more than enough to score exemption. Thank You so much Sir for such crystal clear concept clarity.
Radhe Radhe!
Thank you sir. I am preparing for May 2024. The way you explained each and every concept, my mindset has fully changed towards approaching this Ind AS now. Initially there was lot of fear. And now, its only clarity and confidence.
May God bless u sir. U guys are helping soo many students who cannot afford classes, by providing such high quality resources for free of cost. Grateful 🙏
I have taken class from a very renounced facility of CA Final he took my 400 hours and yet skip many topics like securitization ... etc etc and made the subject very tough and there is Ajay sir who is making the tough topic very easy.
Thank you so much bhaiya
Radhe Radhe
It is the best lecture of FI.No time pass,No time waste. Only required to the point class.The name is revision,but its better than many highly paid faculties full lectures.Am really surprised the duration,just below 4 hours entire FI chapter.U r really best sir,thank you so much ❤
Radhe Radhe Sir ji...Your Revision lectures and ur materials are like capsule for the Students fever...I have Cleared my CA Final in May 24 & now listening this for Interview Purpose...Thanks a ton Sir...🙌🙌
sir your embedded derivatives explanation is awesome...jagati dekha...jindal dekha par koi nhi apse acha iss conceptual clarity mein
Mene FR ki class praveen jindal sir se li thi unhone 15 lectures lagaye the financial instrukent par.... But smjh nhi aya dhang se.... Or soch rha tha chorr dunga ye chapter but now after watching your vedio..... Ab lag rha iitna bhi mushkil nhi hai ye IND AS...... Thanku sir....🤟🤟 ... Plz uplaod revison lectures of remaining INDAS
Sir please at least clear whether remaining lectures are coming or not
Sir what a conceptual clarity ...way of your explanation simple superb n understandable Tqq so much for revision lectures... Plz upload remaining lectures at the earliest...
Revision video aisa banao, ki full lecture ki he feel aaye! Thank you so much for this for all the students.
"If you can't explain it simply, you don't understand it well enough" - Albert Einstein.
Thank you so much for this lecture Sir 🙏🙏 Conceptual clarity 📈
Watching your session before an interview. Thank god I discovered this channel💯
Got more clarity than regular lectures of the so-called god. Excellent concept coverage even in revision lecture. Thanks.
Pls upload a revision video for CFS and Business Combination.
The clarity and the flow of teaching is just commendable..hats off to you sir
I had taken the lectures of FR during article ship. The clarity you have delivered in this revision video itself is far better than regular classes. Kudos to you 🥳 for this magic.
Thank You So much sir for your efforts, this revision vedio will immense help for the students who is doing revision of Financial Instruments.
Absolutely you made the chapter easy.
Those who don't like his video
Please watch it at 2x
You will love it
He teaches little bit slow
but in 2x it looks normal
Sir please upload revision lectures of FR on amalgamation and CFS.. please sir.. it's highly required...
Agreed 👍 👍 👍
Sir , aap mike tyson ko to jaante hi honge...he has record of continuous knock outs in boxing.. Uska confidence itna high ho gya tha ki vo bol gya ki " I am the best - No one can beat me " uske baad Evander holyfield ne Mike ko haraya but vo apni haar accept nhi kar paaya aur Rematch karwaya but again he loosed badly - second loss me Mike ko itna gussa aaya ki usne Evander ke kaan me kaat diya.....
Conclusion 😂- Kuch mahan FR ke log the unko lagta tha ki unko koi nhi beat kar paayega bcz they are so called bhagwan and Monopoly ... But then Atul brothers came ( Evander holyfield) and now the table has turned completely.
PS -Its Not to defame any faculty but to learn a lesson ✍️
Continuously speaking for 4hrs without any break😨 , Hats off to the efforts..!!!🙇♀
Hedge Accountng and Embedde Derivative (Pending) 02:54:00 to 03:33:00
It was a Cakewalk solving questions after listening to this magical+logical video. Thanks a Lot!!
Some faculty in south claims as gods for their teaching in FR...I really found urs far better to say, super better than them...the efforts u put in gonna save our time to focus on weaker aspects of the course n score well...
Indebted to both of u..
Sir what a gem you are..
i was not able to solve questions before watching this video.
Seem like i have gained alot of confidence in this topic.
Seriously i have wasted my money by buying over confident teacher who think he has best approach of teaching like balance sheet approach.
I used to rattafy all questions answer back then now i m cleared with all the concepts and logic. This is all because of you. Great teaching absolutely.
If it in English then it will benefit South students also. Please consider.
As soon as u upload the lectures ,it became my obligation to complete as well 😁 To Go with the flow😎🤟
41:00 - Accounting part begins
49:10 imp - ammortised method
3:15 embeded deri (entity A Q39)
Financial Guarantee is valued at higher of probable loss or closing bal as per amortization table at each year end by ICAI. Refer TYK question 6.
Agarwal brothers are blessing for CA students🙌🙌🙌🙌🙌
Sir channel ka name Atul & Ajay Aggarwal rakh dejiy
kisse dono ka name aajaiga because both are awesome
Amazing revision lecture with great conceptual clarity. Thankyou 👏🙏
The clarity on each concept is commendable. Really grateful for this revision classes. So concise and very clear in understanding😍🙏
Teaching is an ART & CA AJAY AGRAWAL is an ARTIST...
01:59:30 debt for equity swap
Thank you sir for the revision lecture. It really helped a lot.
Perfect, crisp, precise! thank you for this sir!
Thank you so much sir for such a great revision please please sir provide Revision lecture of Consolidation and business combination also
Sir, aap khud bhi nahi jaante ke kya bawaal revision class bana diye hain aap. 🔥🔥
please upload new concept notes
Nothing else than pure knowledge❣
These 2 brothers are like Krishna & Balram ❤
Sir please upload FR remaining revision lectures.. For amalgamation and consolidation🙏🙏
Sir today I cleared CA final group 1 that too as u said there was a smile when I saw FR paper
All credits goes to ur efforts and revision classes sir
No words to thank you sir
Thanks a lot atul and Ajay sir so
I came back to this video comment to share my gratitude sir
Sir pls provide updated notes of this pls sir
1:19:03 transaction cost treatment in acm
1:09:23 special relationship treatment in acm
Superb...Before watching "How would I cover" ....After "How easily It is covered"....Taught in much layman language.
Thank you. Radhe Radhe 🙏
2:12:35 factoring with Normal recourse journal entry
Sir you are a savior. Forever indebted . I pray you get all the success and happiness in this world. You have helped us immeasurably
Thank you very much sir 😀 🙏🙏🙏 Radhe Radhe
watching this masterpiece again for job interview...thanks a lot sir 😀
Sir please upload ABC analysis for each subject..... It will be very helpful for us.
Sir plzz provide concept notes of this
I really bow and owe you, Ajay.
You are supreme.
Aapke muh pe saraswati hei
I have wasted 20000rs in buying fr classes from xyz faculty .. which was not at all good. Kaash sir aapse li hoti abhi confidence level hi alag hota.
Blessed to have teachers like you sir 🙏
Superbly Covered whole IndAs in such a crisp & to the point manner ✨💯
Thank-you soo much Sir 🌟
3:14:30 Embedded derivative - Sale of goods in Foreign currency
Thanks a lot sir 🙏🙏🙏