IND AS 36, 105 Revision | CA Final FR | Impairment of Assets, NCA Held For Sale | Ajay Agarwal AIR 1
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- čas přidán 14. 08. 2023
- Topics Coverage:
Ind AS 36 - Impairment of Assets
Ind AS 105 - Non Current Assets Held For Sale and Discontinued Operations
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दूसरे बड़े नाम वाले teacher से पढ़ा तो सब confuse कर दिया और भरे बजार बेजजती करवाता गया। आज एहसास हुआ की जो में इतना मुश्किल सोच रहा था वो तो कभी मुश्किल था ही नहीं। आप जैसे अध्यापक को मेरा कोटि कोटि नमन । आप मिल गए तो मुझे जीने की उम्मीद मिल गई की में कर लूंगा। अपना सम्मान पा लूंगा 🙏🙏🙏🙏🙏
5:31 - Reasons of
impairment
10:03 , 39:30 - Difference between revaluation and Impairment
13:21 - Steps to be followed for calculation & recognition of impairment loss on individual asset.
23:03 - calculation of recoverable amount
41:18 - Reversal of impairment loss on individual asset
50:22 - important note
55:45 - Concept of CGU
1:37:16 - example on cgu reversal of impairment
1:32:50 -Reversal of impairment loss in cgu
1:30:22 - unrecognised goodwill.
1:16:00 - Ind AS 36 (para 104) says impairment loss for a CGU shall be allocated first to Goodwill, then to all other assets in the CGU pro rata on the basis of the carrying amount of each asset in the CGU. (i.e. including assets which can be tested for impairment individually)
Further it says (para 105) that in allocating an impairment loss to individual assets within a CGU, the carrying amount of assets shall not reduce below their individual recoverable amounts.
Hence, is it right to adjust the balance of impairment loss (after adjusting goodwill) to the full extent of individual impairment loss of an asset ? Wouldn't that give right answer only when impairment loss of CGU allocable to the said asset is higher than the individual impairment loss of the asset ?
1:20:40 In Example 4:
Had the individual recoverable amount of Machine A been 4,75,000 (instead of 5,00,000), individual impairment loss would be 50,000 (5,25,000 - 4,75,000).
However, on pro rata basis, portion of impairment loss of CGU allocable to Machine A is only 45,000.
Impairment loss of CGU (2,25,000) - Goodwill (1,50,000) = 75,000
Impairment Loss of CGU allocable to Machine A = 75,000 * Carrying amount of Machine A (5,25,000) / Carrying amount of all other assets in CGU (A,B & C) (8,75,000) = 45,000
But, on following step 2, we'll adjust the entire individual Impairment Loss of Machine A which is 50,000, whereas only Impairment Loss of 45,000 is allocable to Machine A.
38:38 - Reversal of impairment loss on individual asset
1:29:15 Example on calculation of Impairment loss when NCI is recorded at PSNA
1:37:16 example on Reversal of Impairment loss (CGU)
Bahuth dhanyavad sir was waiting eagerly !!
Thank you sir... Cant believe you made all the concepts clear... forever grateful🙏
1:43:00 IndAS 105
Yrr We need detailed time stamps
@@akhilsoni6687 that's for my reference:)
@@NikithaPJain Yeah.....but that can be used as reference by all
@@akhilsoni6687 thank u nikita
Whether you take classes or not , Bas Ajay Sir ke Revision lecture(for conceptual clarity)& his Q.B.(for practice ) is more than sufficient.......
This is the best revision series on youtube for FR...
no brother u r wrong, this is G.O.A.T series of FR.
Best revision series for anyone doing self study for FR. Regular classes level coverage. Hands down the best videos available in the market! Thank you so much.
Unallocatable goodwill 1:22:20
Only you can explain it in such a simple way . First time all concepts of this ind AS cleared in perfect manner. Thanku so much 🙏🙏🥰🥰
1:03:27 goodwill acquired in business combination
1:24:42 unrecognized goodwill attributed to NCI
Thank you so much sir for this wonderful lecture and your efforts to make this topic easy with logical understanding ..... It really helps us for gaining conceptual understanding and question solving becomes much easier for us.
Thank You Sir, was waiting for this
Thank you so much Sir
Radhe Radhe🙏
Radhe Radhe ❤🙏Thank you sir
Best of all , Thankyousomuch Sir ❤
Amazing revision video.Thank you so much sir❤
THANK YOU FOR THE DETAILED VIDEO😇😇
Much grateful for your resources and support!
Thank you so much❤❤❤
Great Lecture. Thank you, Sir.
Thankyou ❤
Tq sir for the detailed revision video ❤❤❤❤❤❤
Thank you sir
Bahoot achha laga sir ye revision video 👏👏👏❤🙏
Sir ye notes Jo aapne vdo me use Kiya h ye kaha milega didn't found it in your telegram channel can you please help me out
Sir,
Shares in subsidiary which are to be sold, will be covered in this ind as ? cause we only consider NCA as (PPE, intangible assets and IP).
Doubt because of question 6 part 1 in icai mat.
Exam pass karne ka support system hai yeh.... Thanks a lot for your selfless work
Bestest revision of 36 and 105, revaluation vs impairment was key 🥳
Never understood this ind As earlier before watching this video. Thank you so much ❤️
Thank you so much sir ...🙌🙌
Thank a lot sir !!❤
Thank you sir.
Radhe radhe 🙏🙏
Thank you Sir🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻
🙏🙏🙏 THANK YOU SO MUCH
5:31 - Reasons of
impairment
10:03 , 39:30 - Difference between revaluation and Impairment
13:21 - Steps to be followed for calculation & recognition of impairment loss on individual asset.
23:03 - calculation of recoverable amount
41:18 - Reversal of impairment loss on individual asset
50:22 - important note
55:45 - Concept of CGU
1:37:16 - example on cgu reversal of impairment
1:30:22 - unrecognised goodwill.
1:32:50 -Reversal of impairment loss in cgu
1:43:00 IndAS 105
00:01 IND AS 36 Impairment of Assets
01:42:31 IND AS 105 Non Ciurrent Assests held for sale
Thank you sir for the amazing revision🙏🎉
Thank you sir.
I think this guy is a UPSC material because clarity of thoughts he has🔥🔥
Hamare question aasani se banjaye, iske liye aapne kitni mehnat ki he ye mein soch bhi nai sakta. Mein likhke deraha hun. Agar ajay sir ACCA padhane aagaye naa, AIR1CA will be a global institute. Atul bhayya, 5 years down the line AIR1CA has to global 🫡🫡
Thank u sir🙏
Thank you sir ❤
Thankyou sir !
thankyou Sir
Revision bahot jordar tha maja aa gaya sachme thank you very much sir 🙏👍 RADHE RADHE
In ind AS 105 jab changes to plan of sale hota h to usme carrying amount and recoverable amount ko compair nhi karenge kya
Ajay Sir, sach mai master hai, pata nahi intne kam age mai kaise mastery kiya, he has successfully cross liked each and every IND AS, that to all relevant concepts, itna mastery mai kidhar nahi dekha, kasam se.
Radhe radhe Sir.... thank you sir....no one is like uhh sir....🥺🙏🙏
Thanks 🙏🙏🙏🙏🙏🙏🙏
thanx a lot sir ..maze agye lect lekar
Sir plz ek request hai.indas 33 with ques daal dijiye
First time found Ind As36 so easy.Thank you Sir for logics behind each nd everything 🙏🏻
Sir please tell me whether IND AS like 8,10,101,113 will be uploaded or not
Best reivsion lecture, pls upload ind as 33❤
Sir you are the real boss
Idk ki nov m exams clear honge ya nahi, but FR ka paper aapke notes, apki revision videos aur aapka que bank jo order kia tha uske bharose hai.
Business comb bhi apke badolat smjh aaya ye bhi aajaenge baki apke bharose
Radhe radhe.
You are much much much better. Bcoz at the end of the day, number lane zruri hai. Marks ke chakkar m ratte lagana pde chahe kch ho.
Radhe radhe thanku sir. Baki ind as ki bhi daal dena sir
Clear hue ki nhi ??
Best revision class
01:42:20 Ind as 105
1:24:40 NCI at PSNA treatment while calculation of Impaiment loss
1:29:25 Que 23 (ILL-11)
Awesome lecture thanks a lot sir
Thank u sir for giving best knowledge of ind as 🎉🎉🎉
Radhe radheji
Concepts clarity 100%
Thank you sir...
For exam purpose 1:11:00 - 1:32:55 Steps to be followed for calculation and recognition of impairment loss on CGU
Reversal of Impairment Loss on CGU 1:32:56 - 1:42:55
Radhe Radhe
Guruji you are great🙏
Thank you for this amazing video sir.. i’m doing my entire FR prep from this revision classes. I cant thank you enough❤.
Can you please tell where I can find this notes. I was not able to find in telegram. Thanks🙏🏻
air1 website
1st pg alag hai latest wale note se?
Sir aapka revision videos he follow kar rhi hu but aapse lecture nhi liya hai kya me doubts puch skti hu???
1:24:43 - if goodwill acquired in business combination
Best Revision 💯
Best teacher in the world 🌎
Radhe radhe sir. Real Bhagwaan ho sir ji aap. Best lecture ever with every important points.
Vaise sir itni smile kyu? 😂
Best
1:42:35 :ind as 105
Tq sir for uploading all useful ind as.... 😊Pls upload ind as 101&ind as8
55:45 - Concept of CGU
1:11:26 Calculation of Impairment Loss In case of CGU
Bhaiyaa kahin aapne galti se revision lecture ki jgeh main class to upload nhi ki naaa
Qki esme aapne revision lecture se kahin jyaada depth me smjhaya hai after this video my these Ind AS are super strong
Abb inme to dikkat nhi aayegii❤
1:22:49 unallocable goodwill or corporate asset
Radhe radhe shyam se milade 🙏🙏🚩🚩🙏🙏
Best teacher for FR
Best revision video
Jai shri Raadhey Govindh
Radha Radha sir
God of FR
Sir eagerly waiting for schedule 3 revision.
Super 👍 sir
1:25:03Impairment ralated to Goodwill (PSNA) Ind as 103
34:57 ind as 36 (new concept)
1:42:49 Ind as 105
1:58:16 difference between 36 and 105
2:01:38 Disposal Group
1:24:40 Partial goodwill
1:24:40 unrecognised goodwill
PSNA concept in Ind AS 36
1:24:00
Sir pls important question list from nov 23 question bank share krwa dijiye for FR and SFM 🙏🏻🙏🏻🙏🏻🙏🏻
Gazabbbb
50:00 note
1:09:46 : Allocation of goodwill
40.01 reason for downward revaluation+ impairment loss
1:24:38 CGU NCI Goodwill
54:40 if recoverable amt increase only cos of unwinding of discount then NO REVERSAL of Impairment Loss shall be done
Pending
41:00-56:00- Reversal of IL(
individual)
1:33:00-1:43:00-Reversal of IL(CGU)
1:41:41 Ind AS 36 Impairment
1:42:38 Ind As 105 NCA Held for sale
Sir please one single rev video of IND As 33 with types of imp questions🙏🙏
3-4 din mai