Applicability of Indian AS and its Framework.
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- čas přidán 6. 09. 2024
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use the term STANDALONE instead of INDIVIDUAL financial statements.. and revaluation reserve is created ONLY when the entity is following reavalation model as per As 10 property plant and equipment and corresponding IND as 16.
Ok Simerleen
@@StayAheadwithSwati As of now ,Ind As are not applicable to insurance and banking companies?
Yes not yet made applicable on banking and insurance company.
@@StayAheadwithSwati and to NBFC s as of now....it is applicable to listed and in process of listing...and for unlisted net worth is greater than or equal to 250 crore ...net worth to be seen for last audited FS...
Yes.
Nicely represented. Well done
Thankyou sonu
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The way you teach like you..... butiful 😘
Thanks 😇
Why the net worth is calculated on standalone basis, not on consolidate basis ?
Standalone
14:11 carve in & carve out
Is Ind AS still deferring for scheduled commercial banks?
It eas definitely helpful.. thank you❤
Welcome 🤗🤗
IND AS applicability? What about the unlisted companies net worth more than 500 cr?
Thank you very much mam.
But can you tell me which are most commonly used IND AS in corporates and we should prepare for that????
Please reply Sir
Ind AS 115, 32,109 ,1,101,103
Great way of teaching 🙏✌️
Thanks Shivam 😇
Thanks a lot Mam! Really helpful. 😇✨👍
Welcome shiny. 😇
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Thank you
Welcome dear😇
Very informative 👍🏻👍🏻
Thanks
very good
Thank you so much 😇
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Is IND AS 110 applicable to all the entities like partnership firm, proprietorship, company etc?
Because as far as i remember, only Companies can apply Ind as?
your voice so cute ,mam
Thank you 🤗❣️
Hiii swati. If the indian company has a networth of less than 50 crore but has a foreign subsidiary then too consolidated FS has to be prepared as per ind as??
Is the indian company listed?
@@StayAheadwithSwati nope. Not listed
Even the foreign company is not listed
In case of unlisted company, no need to apply Ind AS if net worth it less than Rs 250 crore
@@StayAheadwithSwati thanks a lot😊
Ma'am if any company is listing from October,2021 how the pl and balance sheet will be provided for 30 sep,2021 it will as ind as or Previous gaap ?
Previous GAAP
It's useful and beautiful 😊😊
Thanks Sujeet 😇
Happy to know that you are interested in learning!!
I hope this will help you, checkout: hsggo.courses.store/165684?Dcopy-link%26Dtutor-course-referral%26Dcourse-overview-app
Hi swati, there is any change come after this video
Not at all
Hello maam
If there is a partneship firm which is converting itself into limited co.,then, are the restated financial statements prepared as per IND AS or GAAP, as it is in the process of listing ?
Apply Ind AS
@@StayAheadwithSwati so maam for all the past 3 years for which restatement is done, FS will have to be prepared as per IND AS as it is only after the restated FS will be sent to SEBI, further procedure for listing will start..
What is the logic of 9th point?
Great 👍
Thanks Gaurav 😇
Great
Thanks 🤗
Please upload remaining IndAS also mam
Yes, this Thursday
Mam jo apne preference btayi h vo officially kha likha hai kya app bta skte hai it's urgent @5.10
Maam are ind as applicable to PSU and Sole Proprietorship. Please reply. Thank you
Hi Diganta
Yes, definitely on PSU Based on listing and networth criteria.
Ind AS Does not apply on sole proprietorship at all
@@StayAheadwithSwati Thank you for the answer maam. But are IND AS applicable on Statutory Corporation such as FOOD CORPORATION OF INDIA as they are not listed but have huge net worth.
Maam can you please clear my doubt it will be helpful. Thank you
?
First like to your video 😊
Thank you so much 🥰
@@StayAheadwithSwati Let me complete my Finals , then I'll contact you. ..will teach together 😊 if you prefer it.
Ok, lets see 😇
@@StayAheadwithSwati How to contact you? Can you send your email id?
on My Instagram l
Mam, Are these videos enough to clear interview
They will definitely help you!
If IND AS is applicable to the subsidiary then will the IND AS become applicable to its holding company as well?
One more question, Is there any update on IFRS applicability on Bank and Insurance co?
Hello mam
Hi Jitendra 😇
@@StayAheadwithSwati is ind as only applicable to companies as defined in section 2(20) of the companies act,2013.
The scope of application is wider.
Not just limited to sec 2(20)
@@StayAheadwithSwati is it applicable to firm.
No
Thank you mam
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Hello mam
Hi Jitendra !
Any questions?
@@StayAheadwithSwati is Ind AS still not mandatory for scheduled commercial banks.
Yes , it isn't
@@StayAheadwithSwati if it becomes mandatory,please upload video on that.
Surely, will try to keep you all updated