Ind As 110 Revision | Consolidated Financial Statements | FR | Pratik Jagati

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  • čas přidán 18. 04. 2023
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    Consolidation Tyk Q.6,Q.7,Q.8 - • Blue Heavens Ltd - TYK...
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Komentáře • 405

  • @bharathjakka
    @bharathjakka Před rokem +119

    in my nov 22 attempt
    i was in a thought to leave IND AS 110
    but my friend told that not to leave, but if u want to leave listen prathik jagathi sirs class around a duration of 4 hrs
    so i listend the class and i loved it
    in the exam to my surprise the 1st question was from ind as 110
    i attempted that ( balance sheet talled )
    with that confidence i wrote the entire paper and at last i got with an excemption of 66 in FR
    thanks to prathik jagathi sir

    • @deepasoni2865
      @deepasoni2865 Před 3 měsíci

      Please reply whether the same type of questions are asked from this chapter or something additional is asked.. like the tough ones which we can't solve after practicing these all questions

    • @aayushshrivastva4835
      @aayushshrivastva4835 Před 2 měsíci +1

      ​@@deepasoni2865 a lot depends on your luck just see nov 23 ind as 110 question, it is next to impossible to solve it 😂

  • @amitthapa5817
    @amitthapa5817 Před rokem +210

    Today I am CA.And Big credit goes to Our Pratik Jagati Sir.
    I request all Aspirants to follow his lectures and guidance seriously.
    You will surely clear it

    • @nikitajoshi8305
      @nikitajoshi8305 Před rokem +3

      ​@@Deepak-ib6fr refer notes of Ajay sir or else watch his revision lecture on youtube with timestamp you can find that step easily I am sure you get it clear .... you take Pratik jagati sir and Ajay sir for FR together.

    • @harshmehta8244
      @harshmehta8244 Před rokem

      ​@@nikitajoshi8305 hey Nikita, how do I manage FR by referring both. Can you please guide in a detailed manner?

    • @nikitajoshi8305
      @nikitajoshi8305 Před rokem +1

      @@harshmehta8244 😆 yes sure I didn't mean literally what I wrote.. it was just that I used to hear revision lecture of concepts of Ajay sir on you tube as didn't take class and for solving sums I refer Pratik sir ... video on you tube ... If you have taken class of either of the faculty then it's completely 👌 but if you are having doubt regarding any concept you can youtube either of them jiska bhi explanation Samaja aaye woh dekhlo so that you can retain concepts for exam. So I mean refer both together as per your requirement of understanding. Or else both are amazing faculty for FR..

    • @harshmehta8244
      @harshmehta8244 Před rokem

      ​@@nikitajoshi8305 thank you so much for writing back... Definitely I'll refer to them accordingly 🤞🏻🤞🏻

  • @RealMaster2472
    @RealMaster2472 Před rokem +212

    00:15:10 Example
    00:38:00 Example 2 [Equity method]
    00:44:35 Illustration 8 [Equity method]
    00:49:00 Measurement of Income and Expenses of a Subsidiary.
    01:02:05 Illustration 19 [NCI-post acquisition]
    01:08:10 Dividend received from subsidiary [IMP]
    01:23:40 Crux [Dividend]
    01:31:10 Illustration 10 [Dividend]
    01:39:45 Illustration 11
    01:40:53 Elimination of intra group transactions and balances.
    02:01:00 Illustration 14
    02:07:24 Illustration 15
    02:10:00 Illustration 16
    02:13:10 Illustration 18
    02:21:35 Change in the proportion held by Controlling and NCI.
    02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary]
    02:38:18 Illustration 22
    02:41:35 sale of stake in a subsidiary [theory]
    02:48:35 Illustration 21
    02:49:55 Illustration 25
    02:55:10 Illustration 26
    02:57:45 Loss of control in subsidiary [Concept]
    03:08:20 Illustration 31 [Full disposal]
    03:16:10 Illustration 32 [partial disposal]
    03:22:00 Illustration 33
    03:25:00 Illustration 30
    03:30:40 Illustration 24
    03:38:35 Illustration 20 [NCI and Goodwill]
    03:45:43 Control Obtained without transfer of consideration.
    04:00:55 Illustration 12
    04:03:55 Uniform accounting policies
    04:11:37 Accounting of potential voting rights held in subsidiary.
    04:14:55 TYQ 5
    05:06:10 Illustration 29 [Chain Holding]
    05:43:00 TYQ 10
    05:51:00 TYQ 13

    • @rohit4x606
      @rohit4x606 Před rokem +7

      2hr pehle upload hua hai itna fast kaise dekh liya bro?

    • @FinalKickByCAPratikJagati
      @FinalKickByCAPratikJagati  Před rokem +84

      Its not that easy to post such long time stamps..keep it up 👍

    • @RealMaster2472
      @RealMaster2472 Před rokem +62

      @@FinalKickByCAPratikJagati it's not easy to make such a revision video that even first timers can get grip on concepts.,
      I did nothing compared to your efforts and love towards students.
      Thank You sir❤️

    • @abenaya5286
      @abenaya5286 Před rokem +1

      ​@@RealMaster2472 thank u so much 💐

    • @omsingh2291
      @omsingh2291 Před rokem

      Thanks 🙏

  • @arush2025
    @arush2025 Před měsícem +7

    DETAILED TIMELINE
    00:15:10 Example
    00:38:00 Example 2 [Equity method]
    00:44:35 Illustration 8 [Equity method] [8 - IndAS:28]
    00:49:00 Measurement of Income and Expenses of a Subsidiary.
    01:02:05 Illustration 19 [NCI-post acquisition] [43]
    01:08:10 Dividend received from subsidiary [IMP]
    01:23:40 Crux [Dividend]
    01:31:10 Illustration 10 [Dividend] [34]
    01:39:45 Illustration 11 [35]
    01:40:53 Elimination of intra group transactions and balances.
    02:01:00 Illustration 14 [38]
    02:07:24 Illustration 15 [39]
    02:10:00 Illustration 16 [40]
    02:13:10 Illustration 18 [42]
    02:21:35 Change in the proportion held by Controlling and NCI.
    02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary] [47]
    02:38:18 Illustration 22 [46]
    02:41:35 sale of stake in a subsidiary [theory]
    02:48:35 Illustration 21 [45]
    02:49:55 Illustration 25 [49]
    02:55:10 Illustration 26 [50]
    02:57:45 Loss of control in subsidiary [Concept]
    03:08:20 Illustration 31 [Full disposal] [54]
    03:16:10 Illustration 32 [partial disposal] [55]
    03:22:00 Illustration 33 [56]
    03:25:00 Illustration 30 [53]
    03:30:40 Illustration 24 [48]
    03:38:35 Illustration 20 [NCI and Goodwill] [44]
    03:45:43 Control Obtained without transfer of consideration.
    04:00:55 Illustration 12 [12 - IndAs:103]
    *************IMPORTANT [**04:03:55** - **05:58:00**]***************
    04:03:55 Uniform accounting policies
    04:11:37 Accounting of potential voting rights held in subsidiary.
    04:14:55 TYQ 5 [64]
    05:06:10 Illustration 29 [Chain Holding] [52]
    05:43:00 TYQ 10 [69]
    05:51:00 TYQ 13 [18 - IndAS:28]

  • @Chaj1707
    @Chaj1707 Před rokem +47

    He is making a real impact in the industry.. just by seeing his selfless service many other faculties hv now started to upload free content on YT but no one can match his level.

  • @riddhi7420
    @riddhi7420 Před rokem +37

    A Note :- for anyone who wants to take FR & SFM, go for his classes! you'll get conceptual clarity more than any other faculty will be able to give!!
    once again a big thanks to you Sir, for all the hardwork that you are doing for us & for the constant support & guidance !!

  • @uditpatwari
    @uditpatwari Před rokem +5

    Prabhu dhanywad bahut bahut jis chapter ki sabse jyada requirement thi last time p usi chapter ko bilkul asan tarike se revise kara dia real god of fr and sfm toh aap ho sir

  • @POOJAYADAV-mh7jz
    @POOJAYADAV-mh7jz Před rokem +8

    I was always so afraid of FR.....but now I have built so much confidence in this subject bcoz of you..... Thank You 🙏🙏

  • @missshaikh8628
    @missshaikh8628 Před 9 měsíci +16

    This video needs to go viral in entire CA finalist community ! - much needed !🔥

  • @harshgupta1404
    @harshgupta1404 Před rokem +14

    sir itna hard work to rankholders bhi nahi karte honge jitna aap karte ho humare lie vo bhi bina favour ke. Lifetime yaad rahoge sir aap...

  • @CharteredAccountantNo.1
    @CharteredAccountantNo.1 Před 8 měsíci +11

    I am from South sir and Abhi se I am advising all my juniors to take your classes for fr and sfm and not repeat the mistakes I did. Thank you so much ye saare videos upload karne ke liye. Glad mereko Hindi samajh aati hai.

  • @neerajbhatt6450
    @neerajbhatt6450 Před 9 měsíci +5

    03:45:43 Control Obtained without transfer of consideration.
    04:00:55 Illustration 12
    04:03:55 Uniform accounting policies
    04:11:37 Accounting of potential voting rights held in subsidiary

  • @narendrabagade9064
    @narendrabagade9064 Před rokem +1

    Thank you so much sir 🙏...apne FR and SFM jaise subject ko ekdum makhhan jaisa crystal clear Kara Diya hai...

  • @Mahira-patil
    @Mahira-patil Před rokem +9

    01:08:05 Dividend received from subsidiary
    01:40:51 Elimination of Intra group transaction
    02:21:45 Change in the proportion of control held by CI and NCI

  • @sushmitadas2264
    @sushmitadas2264 Před 4 měsíci +1

    Sir aapke kisi v vidio ko bina like kiye reh hi nahi sakte..itni dedication se toh log fees lekar v nahi padhate hai.. Thank you so much sir..

  • @aaquibraza5600
    @aaquibraza5600 Před 7 měsíci +14

    Quick summary of Big Consolidation questions for LDR:
    Ram Kishan Consol - 4:55:04
    P, S and SS - 5:34:47
    Reliance - 5:50:18
    Equity method of an associate - 5:56:43

  • @JaspreetSingh-fl1fn
    @JaspreetSingh-fl1fn Před 8 měsíci +1

    Thank you sir . Sir Apka jaise revision koi nhi karata concepts with questions.

  • @themessycook4912
    @themessycook4912 Před rokem +21

    Note: In Q No. 5, 04:14:00 sir while adjusting for Dividend to starting of previous year, in BS of Ram Ltd sir writes it as 53000 and not as 5000, which he corrects in the due process of explaining at 04:52:00 .

  • @anubhavpandey5560
    @anubhavpandey5560 Před 7 měsíci +5

    One of the best FR Video on CZcams by far margin.......your way is funtastic.....anyone who wants to take FR regular Lectures can take it blindly and I can bet you woudn't be dissappointed.......Thank you so much Sir😍

  • @CharteredAccountantNo.1
    @CharteredAccountantNo.1 Před 8 měsíci +6

    Sir in my first revision I spent 14 hours reading ism line by line to understand the principles and I got tears when I wasn’t able to solve TyK kyunki ism line by line paddne ke bhaad bhi mere se woh solve nahi hora tha. Phir pehli baar mujhe aapki video mili CZcams mein. Ab lag raha hai Acha hua mere se woh solve nahi hua. Thank you sir ussi gyaan ko along with question 6 hours mein dene ke liye. Woh bhi CZcams mein. Aap bahoth ache hai.

  • @Pawanngarg
    @Pawanngarg Před 7 měsíci +3

    Sir, literally saying apki wajah se abhi bhi himmat h ki exams tak aap hamare saaath h, and agar koi bhi chapter revise karna hota h toh bas us chapter ka naam dalo youtube pe, sabse pehle apki video suggestion m aati h. You are literally a gem. You are the savior of all students who make such big chapter easy for us. Thanks sir

  • @shyamashyam_1
    @shyamashyam_1 Před rokem +1

    Thank you sir for such detailed video. Literally sir you cover each and every topic

  • @riyamangla3754
    @riyamangla3754 Před 3 měsíci +5

    Thankyou so much sir for these videos

  • @hungrybird1994
    @hungrybird1994 Před 2 měsíci +1

    Superb Revision...
    Thank You So Much Sir.👍

  • @anubhavgoel7176
    @anubhavgoel7176 Před 2 měsíci +22

    00:15:10 Example
    00:38:00 Example 2 [Equity method]
    00:44:35 Illustration 8 [Equity method] [8 - IndAS:28]
    00:49:00 Measurement of Income and Expenses of a Subsidiary.
    01:02:05 Illustration 19 [NCI-post acquisition] [43]
    01:08:10 Dividend received from subsidiary [IMP]
    01:23:40 Crux [Dividend]
    01:31:10 Illustration 10 [Dividend] [34]
    01:39:45 Illustration 11 [35]
    01:40:53 Elimination of intra group transactions and balances.
    02:01:00 Illustration 14 [38]
    02:07:24 Illustration 15 [39]
    02:10:00 Illustration 16 [40]
    02:13:10 Illustration 18 [42]
    02:21:35 Change in the proportion held by Controlling and NCI.
    02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary] [47]
    02:38:18 Illustration 22 [46]
    02:41:35 sale of stake in a subsidiary [theory]
    02:48:35 Illustration 21 [45]
    02:49:55 Illustration 25 [49]
    02:55:10 Illustration 26 [50]
    02:57:45 Loss of control in subsidiary [Concept]
    03:08:20 Illustration 31 [Full disposal] [54]
    03:16:10 Illustration 32 [partial disposal] [55]
    03:22:00 Illustration 33 [56]
    03:25:00 Illustration 30 [53]
    03:30:40 Illustration 24 [48]
    03:38:35 Illustration 20 [NCI and Goodwill] [44]
    03:45:43 Control Obtained without transfer of consideration.
    04:00:55 Illustration 12 [12 - IndAs:103]
    **************IMPORTANT [**04:03:55** - **05:58:00**]****************
    04:03:55 Uniform accounting policies
    04:11:37 Accounting of potential voting rights held in subsidiary.
    04:14:55 TYQ 5 [64]
    05:06:10 Illustration 29 [Chain Holding] [52]
    05:43:00 TYQ 10 [69]
    05:51:00 TYQ 13 [18 - IndAS:28]

  • @raghavsharma8354
    @raghavsharma8354 Před 11 měsíci +1

    Great help given by you sir❤

  • @gauravsinghpanwar6150
    @gauravsinghpanwar6150 Před 8 měsíci +9

    Great sir!🙌
    But in the very 1st example's consolidated fstmts part , There is a slight error that u mistakenly took NCI=132.6(30%) instead of 176.8(40%) , due to which goodwill will arise of 34.8 in place of capital reserve. I know its very negligent but may be helpful for any student in case he gets confused.

  • @MittalShubham
    @MittalShubham Před 10 měsíci +16

    Ajay Sir May 24.
    1:02:06 - Q14
    1:31:10 - Q12
    1:39:46 - Q10
    2:01:00 - Q16
    2:07:24- Q17
    2:13:11 - Q18
    2:38:20 - Q20
    2:35:06- Q21
    2:48:36- Q23
    2:49:55- Q25
    2:55:10 - Q24
    3:08:22 - Q28
    3:16:11 - Q26
    3:22:02 - Q27
    3:25:00 - Q29
    3:33:40 - Q22
    3:38:36 - Q15
    4:00:55- ind as 103 Q
    4:14:55 - Q2
    5:06:13- Q9
    5:43:00 - Q33
    5:51:00 - Q45
    Q4,5,6 (Blue Heavens Ltd.) - czcams.com/video/fr3E4SzXzoc/video.html
    Q7 - czcams.com/video/xMnEtQm98Pw/video.html
    Q48 - czcams.com/video/ReDk1BIWfps/video.html
    Q51 - czcams.com/video/ReDk1BIWfps/video.html
    Q50 - czcams.com/video/ReDk1BIWfps/video.html
    Q54 - czcams.com/video/ReDk1BIWfps/video.html
    Q53 - czcams.com/video/ReDk1BIWfps/video.html
    Q38 - czcams.com/video/VDaNXd90DZk/video.html
    Q40 - czcams.com/video/VDaNXd90DZk/video.html

  • @yashvantkumar8885
    @yashvantkumar8885 Před rokem +3

    can't thankyou enough sir u just made CFS easy is just 6 hrs.Thanks a ton Sir.😄

  • @vijayalakshmibadrinath9953
    @vijayalakshmibadrinath9953 Před 4 měsíci

    Excellent teaching Sir. Certain conceptual doubts that students generally get are all clarified by you in such revision videos without anyone asking you such doubts. Hats off. So we are getting superb understanding of concepts... The way you give an intro for every srandard by explaining the basics is amazing. Thanks a lot Sir...🙏

  • @user-eo6cf9iw2d
    @user-eo6cf9iw2d Před měsícem +1

    First time in my life I am going through Ind as 110, dont have any knowledge of GAAP too.. the way you have explained, it is extraoridinary performance. Just brilliant. I am preparing for Ind as course, If I pass the course,, it will be dedicated to your teaching only

  • @manojkumark9147
    @manojkumark9147 Před 8 měsíci

    Thank you so much sir. for making it look so simple and easy.

  • @user-zw7od9zs7k
    @user-zw7od9zs7k Před 10 měsíci +12

    3:56:00 - important point in consolidation - gaining control over associate entities
    4:15:00 - 5:00:00 - comprehensive sum - very important
    5:06:00 - chain holding question

  • @bikamdarai4682
    @bikamdarai4682 Před měsícem

    thank you so much for your details with crux understanding along with solutions.so very grateful upon you.🙏🙏🙏

  • @manishdubey265
    @manishdubey265 Před rokem +1

    Thank you sir for your efforts
    You doing lots of for us 🙏🙏

  • @puneetsharma9710
    @puneetsharma9710 Před 7 měsíci +26

    00:38:00 Example 2 [Equity method]
    00:44:35 Illustration 8 [Equity method]
    00:49:00 Measurement of Income and Expenses of a Subsidiary.
    01:02:05 Illustration 19 [NCI-post acquisition]
    01:08:10 Dividend received from subsidiary [IMP]
    01:23:40 Crux [Dividend]
    01:31:10 Illustration 10 [Dividend]
    01:39:45 Illustration 11
    01:40:53 Elimination of intra group transactions and balances.
    02:01:00 Illustration 14
    02:07:24 Illustration 15
    02:10:00 Illustration 16
    02:13:10 Illustration 18
    02:21:35 Change in the proportion held by Controlling and NCI.
    02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary]
    02:38:18 Illustration 22
    02:41:35 sale of stake in a subsidiary [theory]
    02:48:35 Illustration 21
    02:49:55 Illustration 25
    02:55:10 Illustration 26
    02:57:45 Loss of control in subsidiary [Concept]
    03:08:20 Illustration 31 [Full disposal]
    03:16:10 Illustration 32 [partial disposal]
    03:22:00 Illustration 33
    03:25:00 Illustration 30
    03:30:40 Illustration 24
    03:38:35 Illustration 20 [NCI and Goodwill]
    03:45:43 Control Obtained without transfer of consideration.
    04:00:55 Illustration 12
    04:03:55 Uniform accounting policies
    04:11:37 Accounting of potential voting rights held in subsidiary.
    04:14:55 TYQ 5
    05:06:10 Illustration 29 [Chain Holding]
    05:43:00 TYQ 10
    05:51:00 TYQ 13

  • @babithak2955
    @babithak2955 Před rokem +2

    Thanks a lot sir from bottom my heart for the great efforts to make us to understand the difficult Ind AS such a beautiful & smooth manner.
    Really your a gem of person.
    Thank you.
    Pls help us same way Ind AS 109 also if possible 🙏

  • @manishdewangan5097
    @manishdewangan5097 Před rokem +1

    Sir mera 1st group sirf or sirf aapki vajah se clear hua h.. Aapka FR ka revision bahut help kiya.. Thank you so much sir

  • @urmithakkar6634
    @urmithakkar6634 Před 9 měsíci

    kya smjaya hai guru amazing maza aa gya. Future aspirants without any doubt follow him blindly he is the best faculty for FR and SFM guaranteed success. thank you so much sir ji 😇

  • @beingf00die84
    @beingf00die84 Před 9 měsíci +6

    For self refrence
    2:47:31 purchase-sale of stake
    5:00:29 Ram Ltd.TYK-5

  • @virajshah3403
    @virajshah3403 Před měsícem

    The way you solve chain holding que ...hats off to you sir ..legend

  • @ankitachauhan790
    @ankitachauhan790 Před 7 měsíci

    What a lecture man...superb👌👌👌👌👌Thankyou so much Sir🙏🙏🙏🙏🙏🙏🙏🙏🙏

  • @nikhilagrawal4118
    @nikhilagrawal4118 Před 8 měsíci +3

    Thank you sir these videos are really very much helpful. Due lack of time I wasn't able to do FR classes and was thing to leave group 1 for this Nov'23 attempt but because of you at this last moment I am getting confidence that I can give FR xam and can pass it... Really thank you so much sir🙏🙏🙏

  • @honeypanwar789
    @honeypanwar789 Před 10 měsíci

    Thank you soo much sir 🙏...really you are GOD of FR and SFM....aisa hi to smajana Hota hai hume...yeh baat kisi faculty ko samaj nhi aati but aapne samja sir humko thank you so much for understanding our feelings...balance sheet approach was the key❤❤

  • @mamtamakhija8268
    @mamtamakhija8268 Před 7 měsíci

    Thank you so much bestest person bestest faculty 🙏🙏🙏🙏🙏🙏thank you for everything and salute to your selfless efforts and hardwork
    Bhgvan jld hi apki sari manokamna Puri kre eaisi sche Dil se dua🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏👏👏👏👏👏

  • @KarthikRJ
    @KarthikRJ Před 7 měsíci

    thank you so much sir❤.... very helpful in understanding concepts

  • @CafinalGrp1-yl1zj
    @CafinalGrp1-yl1zj Před rokem +13

    ओ पालनहारे
    निर्गुण और न्यारे,
    तुमरे बिन हमरा कौनो नाहीं,
    हमरी उलझन, सुलझाओ भगवन,
    तुमरे बिन हमरा कौनो नाहीं ।
    Dil se pranam sir ji❤

  • @komalbang3640
    @komalbang3640 Před 9 měsíci +2

    110 can be completed in 6hrs is magical...
    This lecture works like a 🪄 Magical Wand...

  • @yamin_bhoira
    @yamin_bhoira Před rokem +2

    02:55:57 - crux of aquision or sale of stake without change of control

  • @vaishnavibargir
    @vaishnavibargir Před rokem +1

    Sir Thank you so much for this lecture ❤❤❤🙏🙏🙏

  • @surajpoetry4378
    @surajpoetry4378 Před 2 měsíci

    Sir you are amazing😊😊😊, sab itne way mein smja diya, salute to your all efforts 😊😊

  • @p.rajsekhar4584
    @p.rajsekhar4584 Před rokem

    Thanks alot sir .... was struggling in this chapter and thanks to you now am confident ..... it was really helpful...

  • @hemavenkat2303
    @hemavenkat2303 Před rokem

    Thankyou so much sir. Your videos helps us a lot

  • @sahilmore7342
    @sahilmore7342 Před 9 měsíci

    Thank you very much sir have completed Business combination and Consolidation because of you
    Thanks again ❤!!

  • @arushnigam7074
    @arushnigam7074 Před 8 měsíci +2

    Sir always said on thing at beginning of every video "Yeh bahut asaan hai aapko bilkul maja aayega aur aapko bilkul ghabrane ki jarurat nhi hain" and after ending the video i always remember that word.😊😊

  • @trinadhareddy7489
    @trinadhareddy7489 Před rokem +10

    In every Subject of CA FINAL There should be a person like you

  • @soumyaiyer2725
    @soumyaiyer2725 Před 9 měsíci

    By far the best video thnk u sir

  • @arushnigam7074
    @arushnigam7074 Před 8 měsíci +2

    02:13:10 Que 18 ( Up Stream Down Stream with Depreciation adjustment)
    02:55:59 Concept of Further Acquisition and Disposal of Shares in Subsidiary Effect on NCI (Pg 30.19-30.20)
    03:08:20 {LDR} Que 28 [Full disposal]
    03:25:00 {LDR} Que 29 [ Loss of Control by Minority Exercising option to futher shares]
    03:45:43 Control Obtained without transfer of consideration.
    04:55:00 (LDR) Que 2 Ram Krishan Ltd

  • @v.praveenkumar7842
    @v.praveenkumar7842 Před rokem +7

    पता नहीं किस रूप में आकार नारायण मिल जाएगा
    निर्मल मन के दर्पण में वह राम के दर्शन पाएगा 🙏🙏

  • @apekshaa7979
    @apekshaa7979 Před rokem +1

    Was waiting 😢😘😘😘😘😘😘sir love u from the moon n back... Jb pdhne ka mn ni hota to sochti hu jb ap selflessly itni mehnt kr skte ho to hme b shrm aake kr leni chaiye..

  • @suhailitoo4318
    @suhailitoo4318 Před 8 měsíci +3

    Our King is irreplaceable ❤❤ every concept crystal clear, U cant proceed with the question of ind as 110 without having concept clearty ist.. For that we have Sir Pratik king, the boss of all bosses lov u sir, this ind as was really a nightmare earlier u made it a cup of tea.. ❤❤❤ hats off to u

  • @MandeepSingh-zt3ey
    @MandeepSingh-zt3ey Před rokem +38

    Farishtaaa ban ke aaye ho aap ca students ke liye ❤

    • @simranagarwal3696
      @simranagarwal3696 Před 8 měsíci +1

      Comments se zyada , jab aap exam pass kar lenge , toh zyada Khushi hogi sir ko

  • @tusharsharma2028
    @tusharsharma2028 Před rokem +30

    दुनिया में जब जब अच्छे लोगो का जिक्र होगा
    आपका नाम सबसे ऊपर आएगा ❤

  • @riddhi7420
    @riddhi7420 Před rokem

    A big thanks to you Sir!!🙌

  • @hischild9981
    @hischild9981 Před 9 měsíci

    01:08:08dividend received from subsidiary
    business combination achieved without transfer of consideration 03:49:00

  • @balwantsinghchandrawat9562

    Amazing revision video sir 👌👌

  • @p_r_a_t_y
    @p_r_a_t_y Před 10 měsíci +2

    he is not only teacher, he is GURU of Kaliyug.......................naman from my heart.....

  • @sofiaaggarwal503
    @sofiaaggarwal503 Před 3 měsíci +1

    38:25 equity method INDAS 28
    44:39 Illustration 2
    50:00 consolidation @ reporting date
    1:02:00 illustration 19 (NCI AND GOODWILL 4YEARS LOSS)
    1:08:00 Dividend rec from subsidiary
    1:31:07 Illustration 10
    1:40:56 Intra group transaction balances
    1:44:50 inter group profits
    2:14:00 Illustration 18 (PPE SOLD DEP ADJ
    2:35:00 additional stake purchases
    2:41:00 sale of stake
    3:34:00 ill 24

    • @sofiaaggarwal503
      @sofiaaggarwal503 Před 3 měsíci

      3:39:00 Ill 20
      3:45:00 without cash control
      3:56:00 by contract only
      4:04:00 uniform ac policies
      4:09:00 reporting period
      4:15:00 qus
      5:06:00 chain holding
      5:20:00 imp
      5:40:00 q10

  • @bhaveshlochawala5308
    @bhaveshlochawala5308 Před měsícem

    You are excellent Sir..

  • @koradatanuja
    @koradatanuja Před rokem +12

    Without you sir, I can't even try to attempt group 1, just thinking about studying 110 and your video popped up !!
    U R THE SAVIOUR truly !!

    • @rajats1316
      @rajats1316 Před rokem

      Does it include all the big questions also ?

    • @koradatanuja
      @koradatanuja Před rokem +1

      In this video all the concepts are covered and few imp questions are covered !!

    • @deepasoni2865
      @deepasoni2865 Před 3 měsíci

      Hello please reply are these questions sufficient to attempt the entire chapter In exam

  • @Yashkhandelwal08
    @Yashkhandelwal08 Před 11 měsíci

    Thank you so much for this sir! ❤🙏

  • @irinsara1472
    @irinsara1472 Před 8 měsíci

    5:23:08 When NCI is asked to be taken at fair value, why don't we add Pre acq share of NCi to find out nci on DoA -for calculating purchase consideration?

  • @nehajoshi9281
    @nehajoshi9281 Před rokem +2

    Aap God ho sir. Just opened the video to say you this thank you. Vaise thank you to kuch nahi hai jo aap karte ho hum sabke liye.. Aap is duniyaa me kaise aa gaye?? Yeh kalyug hai jaha koi Dhakka bhi free me nahi deta hai n aapne almost sab free karke rakha hai. Aap devta ho.. jaha sab apna profit sochte hai aap bas blessings lete ho.. aap jaisa na hua hai na hoga.. ❤ mene full course liya tha aapka sach mein bhut worth raha mereko mene clear kiya grup n aapke CZcams videos toh cheery on the cake hai after your classes. Thank you sir.. every body should your buy FR n SFM classes and even price bhi manageable hai.. thanks a lot sir.. aap is world ke Krishnaa ho and sare students aapke Arjun hai.. aapke parents ko blessings jinhone aise values diye aapko and unki vajah se aaj aap selflessly itnaa sab karte ho.. second grup me sir aapke jaisa koi mil jaaye bas jo end tak bachcho ki help kare and CA Bana de.. You are the best.

  • @ca_arjunmanoj9303
    @ca_arjunmanoj9303 Před rokem +2

    Thank you so much sir❤🙏

  • @jyotibhandari423
    @jyotibhandari423 Před 9 měsíci +2

    Sir, Thank you so much for this class. Your passion for teaching and dedication have inspired me in ways I cannot describe.
    Thank you so very much.

  • @ritikasingh5928
    @ritikasingh5928 Před 10 měsíci

    Thank you so much sir.... lot's of respect to u sir❤

  • @rahulkhanna6280
    @rahulkhanna6280 Před rokem +2

    FR ka baadshah
    #pratik jagati

  • @zainalinarsinh1834
    @zainalinarsinh1834 Před rokem +2

    4:14:25 Que 5 Ram Ltd
    5:06:06 I'll 29 - Chain Holding - P, S & SS Ltd

  • @pratiksharane6379
    @pratiksharane6379 Před měsícem

    Thank you so much sir 🙏🏻 Really grateful 🙏🏻

  • @divyanshtehlani4657
    @divyanshtehlani4657 Před rokem +27

    Sir you made life easy for CA students.. 😊 when sir Pratik jagati enters into God mode then he made these videos 🥺💝

  • @neerajagarwal501
    @neerajagarwal501 Před 8 měsíci

    sir these revision videos covers illustrations and questions which are seemingly easy when I am revising. are there more complex sums than these? Considering the conceptual clarity from here, will I be able to easily solve the other, if any, complex sums without additional concept practice?

  • @falaknaz111
    @falaknaz111 Před 2 měsíci +1

    Thank you so much Sir 🙏

  • @ganeshrodge4973
    @ganeshrodge4973 Před rokem

    Sir FI ke RTP Nov-2020 ka question ka video nahi hai kya CZcams pe?

  • @userayushi
    @userayushi Před 4 měsíci +1

    I became CA and a very big credit goes to u sir..Thanks a lot sir 😊

  • @mayankgupta4350
    @mayankgupta4350 Před 8 měsíci

    Sir you are a saviour ❤

  • @harshilagrawal535
    @harshilagrawal535 Před 9 měsíci

    BEST REVISION VIDEO ON CZcams😍

  • @mehulmittal30
    @mehulmittal30 Před 2 měsíci +2

    Ajay Sir QB May 24 :
    Ques 9 : 05:06:10
    Ques 2 : 04:14:55

  • @manishasolanki7818
    @manishasolanki7818 Před měsícem

    Thank you so much sir, you are the best 💯

  • @lxjoshi9193
    @lxjoshi9193 Před 7 měsíci +1

    love you so much sir aap akele esi faculty hai jo CA banane ke baad hamesha yaad rahonge you are my hope

  • @muskantoshniwal
    @muskantoshniwal Před 9 měsíci

    Thankyou So Much Sir😊😊

  • @dhebekmn8636
    @dhebekmn8636 Před 2 měsíci

    Sir again i say thanks and accept my humble obeisance

  • @Yashkhandelwal08
    @Yashkhandelwal08 Před 11 měsíci

    Can we use the words separate FS and individual FS interchangeable?

  • @IrshadKhan-wm5fg
    @IrshadKhan-wm5fg Před 8 měsíci +1

    Wow Sir! nice one.
    Bahot Tension mein the ki how i will do Ind As 110 but after watching your video i can say i have full confidence in this chapter.
    Bahot Shukriya apka.
    Allah Apko Salamt Rakhe, Sehatmand ,Khush Rakhe Aur apko Sari Jayaz Tamannaye Puri ho.

    • @cjvatsal8010
      @cjvatsal8010 Před 8 měsíci +1

      Nov me 110 hi aana h.
      103 me halka raho to bhi chalega lekin 110 badiya kar lena

  • @UjjwalGupta_556
    @UjjwalGupta_556 Před 7 měsíci +1

    For my reference
    Concept Revision Timings
    00:15:10 Example
    00:38:00 Example 2 [Equity method]
    00:49:00 Measurement of Income and Expenses of a Subsidiary.
    01:08:10 Dividend received from subsidiary
    01:23:40 Crux [Dividend]
    01:40:53 Elimination of intra group transactions and balances.
    02:21:35 Change in the proportion held by Controlling and NCI.
    02:41:35 sale of stake in a subsidiary
    02:57:45 Loss of control in subsidiary
    03:45:43 Control Obtained without transfer of consideration.
    04:03:55 Uniform accounting policies
    04:11:37 Accounting of potential voting rights held in subsidiary.

  • @sonali1658
    @sonali1658 Před rokem

    Thanku so much sir 🙏

  • @komalkabra1875
    @komalkabra1875 Před rokem +2

    Sirji pass karwake hi manoge😊😊... thank u sir...❤❤

  • @sagargupta459
    @sagargupta459 Před rokem +1

    Thank you sir 😊😊

  • @sushmitadas2264
    @sushmitadas2264 Před 4 měsíci

    Sir kya hum balance sheet form me bas answer present kar sakte hai? Ya phir statement form me batana hoga?

  • @bhinigupta1720
    @bhinigupta1720 Před 8 měsíci

    Thankuuuu so much sir🙇‍♀️✨🌈🦄🙆❤️😇✨🙏

  • @riddhibhatt5612
    @riddhibhatt5612 Před 8 měsíci +1

    You saved my nov 23 attempt sir... ❤