29:50 Deciding date for issue of shares 35:00 change in no. of shares w/o change in value of capital->Time weights N.A & PY is adj. for comparative basis. 41:00 Right issues -Ill-6 (imp) 57:05 Diluted EPS 1:22:40 TYK-2 (imp) 1:32:55 Ill-11 1:37:38 Contingently Issuable shares (3 examples covered) 1:57:17 ILL-14 2:04:20 ILL-15 ruclips.net/video/MzEG91Sn2CE/видео.html ILL-12,13 (vv imp) -contingently issuable share ruclips.net/video/fkSRNiKDpoo/видео.html (ILL-1,2,3) ruclips.net/video/kAeQ1uwhhtY/видео.html TYK-5 ruclips.net/video/MzEG91Sn2CE/видео.html ILL-12,13 (vv imp) -contingently issuable share Dilutive and anti dilutive concept 50:00 and 1:04:00 Refer above link for Dilutive and Anti dilutive
Bappaaaa....ab to lagta h kuch faculties ko bhi apke lectures dekhne chahiye...😄what an amazing teacher you are 😍😍😍Thank you sir for all your efforts and your concern for all of us❤️
I don't know how I landed up here... But after watching your video I came to know that God was the one who helped me and make me watch your videos and get the right thing at the right time .... Thanku sir really u made every second of video knowledgeable
Today morning i felt like giving up and thought of giving next attempt. But started watching your video and gaining confidence that no matter what i am going to pass in FR. Thankyou so much sir for all your efforts and making concepts easy
Anyone still in dilemma to buy Pratik Sir's classes, just listen his lecture on Illustration 6... What an amazing explain.. Ufffffffffffffff..Noone has explained the way he did through Balancesheet approach..I don't know how to thank you..Am sooo gratias....
Sir yeh sirf revision follow krne se.. Maine sare sums khudse solve kr liye... Or kch refer nhi krna pda.. Sb easily solve ho gye.. Thanx a ton..!!! ❤✨✨ yeh revision ne regular lecture jaisa hi kaam kiya mere liye.. Thnk you..
Not taken a class of FR. Doing my studies just by seeing these precious videos, I must say, Sir, you are the definition of "Teacher". You teach from basic of basic to a high level with patience while keeping in mind the perspective and understanding of every type of student is not easy. and you just deserve everything. Thank you for existing.🙏🙏✨.
"Zyada deep nahi jaa sakta, revision video hai" yeh har revision video mein sunneko milta hai lekin aapke har video mein aap by default deep mein hi padhate hai....voh aapke andar hai hi nahi ki upar upar se aese hi padhake chod de... Aapke Revision videos mein jitna gyaan milta hai that is > than most professors regular classes. CA banneke baad life mein ek baar aap ko milkar thanks kehna hai for preparing me for FR and SFM in free....chahe isske liye Mumbai se Guwahati ka safar hi kyu na tay karna pade😁🙌🙏
Concepts Covered : 1. Computation of Earnings available to Ordinary Equityshareholders 2. Calculation of Weighted Average no. of Shares 3. Increasing Rate Preference Shares - Issue of Pref. Shares at Prem/Disc and Comp. in Higher/Lower Dividend 4. Redemption/ Repurchase of Pref. Shares at Prem. 5. Early Conversion of Pref. Shares at Prem. - Induced Cost 6. Deciding the Date for issue of Shares 7. Change in no. of Shares without change in Value of Capital 8. Right Issue - Illustration 6 7. Dilutive EPS- Example 1+ Example 2 8. Question 2 - Related to Diluted EPS 9. Illustration 11 - Shares under Option
Can anyone tell me why equity component of convertible debentures is not added to earnings available to potential shareholders as this adjustment is necessary if this was the case while calculating earnings available for Basic EPS .?? Ref. 2:03:25
I must say one of the best faculty i come across regretting not buying your lecture but definitely this revision is very very useful before exams you are gem of a person Thank you sir for your efforts 🙌🙌🙌❤️
question : Sir in case of contingently issuable shares , if agreement 1/8/01 ko hua h toh 2nd year me DEPS nikalte waqt 20000 shares lenge ya time weight adjusted shares lenge ( bcz 2nd yr me to wo scheme full yr. available tha)
in share split and bonus shares we do nt give time effect but how much bonus and share split shares is considered after giving previous shares weighted time effct or without that
What is the treatment for compulsory convertible preference shares in calculation of weighted average number of shares outstanding in the year of conversion
sir Apne lecture me kaha hai ki yeh revision videos hai mai isse jyada nahi bata sakta hu lekin, mai apko yeh batana chahti hu ki revision videos me apne jitna bataya hai ekdum clarity ke sath koi nahi batata hai. 🙏🙏🙏🙏🙏 always have regret not taking class from you.
Agar yaha pe koi praveen jindal ka past student h to guys you are at right place kyuki Jindal sir ne ek b study material ka qn solve nhi karaya Unki book me 55 aprx qns hai jisme se ek single qn study mat ka nhi hai
Good to see you.....sir I want to say you thanku........I scored 66 in sfm .......all because of you.... Hope for your speedy recovery 💖 Mahadev ji sir ko jaldi se fit n fine kr do🙏🙏🙏🙏🙏
Sir, in Illustration 14, question has mentioned that entity has an option to settle the principal amount of convetible shares, then why are we taking it as CFI and calculate equity and liability component separately?
I HAVE A DOUBT. Please clear Concept: Increase Rate Preference Share. Suppose I'm an entity, I issued Pref. Shares at Discount Rate. Means I got less. So, if actual Dividend 60,000. I have to compensate so I pay less divided to them ( i.e 60000-16087=43913 figures as per eg.) So, if PAT is 5,00,000 - dividend declared 43913 -deemed dividend. 16087 ------------- Earnings to eq. SH 4,40,000
29:50 Deciding date for issue of shares
35:00 change in no. of shares w/o change in value of capital->Time weights N.A & PY is adj. for comparative basis.
41:00 Right issues -Ill-6 (imp)
57:05 Diluted EPS
1:22:40 TYK-2 (imp)
1:32:55 Ill-11
1:37:38 Contingently Issuable shares (3 examples covered)
1:57:17 ILL-14
2:04:20 ILL-15
ruclips.net/video/MzEG91Sn2CE/видео.html ILL-12,13 (vv imp)
ruclips.net/video/fkSRNiKDpoo/видео.html (ILL-1,2,3)
ruclips.net/video/kAeQ1uwhhtY/видео.html TYK-5
bhai tum har jagah ho SCMPE FR
Tq 😍
@@sagarkinare fariste ki mojudgi har jagah hoti hey #timesaviour
Tyssm @Rohit Bajaj 🤩🤍
Tqqq
00:10 Basics
29:50 Deciding date for issue of shares
35:00 change in no. of shares w/o change in value of capital->Time weights N.A & PY is adj. for comparative basis.
41:00 Right issues -Ill-6 (imp)
57:05 Diluted EPS
1:22:40 TYK-2 (imp)
1:32:55 Ill-11
1:37:38 Contingently Issuable shares (3 examples covered)
1:57:17 ILL-14
2:04:20 ILL-15
ruclips.net/video/MzEG91Sn2CE/видео.html ILL-12,13 (vv imp)
ruclips.net/video/fkSRNiKDpoo/видео.html (ILL-1,2,3)
ruclips.net/video/kAeQ1uwhhtY/видео.html TYK-5
Thank you so much
Main CONCEPT part :
Starting 10 to 12 minutes
35:00 to 42:00
Diluted 57:05
Contingently issuable shares (imp) 1:37:38
Thank you😊
Thanks
May 22 Module Illus 6 40:56, TYN 2 1:22:35, Illus 11 1:32:54, Illus 14 1:57:13, Illus 15 2:04:15
Thank you so much 🤗
29:50 Deciding date for issue of shares
35:00 change in no. of shares w/o change in value of capital->Time weights N.A & PY is adj. for comparative basis.
41:00 Right issues -Ill-6 (imp)
57:05 Diluted EPS
1:22:40 TYK-2 (imp)
1:32:55 Ill-11
1:37:38 Contingently Issuable shares (3 examples covered)
1:57:17 ILL-14
2:04:20 ILL-15
ruclips.net/video/MzEG91Sn2CE/видео.html ILL-12,13 (vv imp) -contingently issuable share
ruclips.net/video/fkSRNiKDpoo/видео.html (ILL-1,2,3)
ruclips.net/video/kAeQ1uwhhtY/видео.html TYK-5
ruclips.net/video/MzEG91Sn2CE/видео.html ILL-12,13 (vv imp) -contingently issuable share
Dilutive and anti dilutive concept 50:00 and 1:04:00 Refer above link for Dilutive and Anti dilutive
Bappaaaa....ab to lagta h kuch faculties ko bhi apke lectures dekhne chahiye...😄what an amazing teacher you are 😍😍😍Thank you sir for all your efforts and your concern for all of us❤️
Really
I don't know how I landed up here... But after watching your video I came to know that God was the one who helped me and make me watch your videos and get the right thing at the right time
.... Thanku sir really u made every second of video knowledgeable
Increasing rate pref share.. 13:00
Redemption of pref share at premium..22:15
Early conversion of pref share at premium.. 25:13
recap of right shares calculation: 51:24
Example DEPS(Includes all points): 1:08:36
Today morning i felt like giving up and thought of giving next attempt. But started watching your video and gaining confidence that no matter what i am going to pass in FR. Thankyou so much sir for all your efforts and making concepts easy
Result?
Anyone still in dilemma to buy Pratik Sir's classes, just listen his lecture on Illustration 6... What an amazing explain.. Ufffffffffffffff..Noone has explained the way he did through Balancesheet approach..I don't know how to thank you..Am sooo gratias....
Thank you so much 😊
Sir yeh sirf revision follow krne se.. Maine sare sums khudse solve kr liye... Or kch refer nhi krna pda.. Sb easily solve ho gye.. Thanx a ton..!!! ❤✨✨ yeh revision ne regular lecture jaisa hi kaam kiya mere liye.. Thnk you..
Sir the way you have taught right shares concept is commendable. Thank you🙏
Thank you so much sir 🙏🏽 you are the best. Typing with tears in my eyes 1:22:00
1:13:05 ranking of potential various dilutive share
19:15 logic of Increasing rate pref dividend
Incremental eps
This video is still a hit after 2 years, sirji thank you so much! Maza aa gaya padhkar :)
Sab kuch ek dum mast samaj aaya aur I was able to solve the sums easily sir... thank you so so much for making us like what we study ❤❤❤
No one can beat you in concepts explanation!!!!🙌🤘
Not taken a class of FR. Doing my studies just by seeing these precious videos, I must say, Sir, you are the definition of "Teacher". You teach from basic of basic to a high level with patience while keeping in mind the perspective and understanding of every type of student is not easy. and you just deserve everything. Thank you for existing.🙏🙏✨.
May Sri Bhagvan help you.
Get well soon sir🙏🏻✌🏻
sir ke lectures SUPERRRR SE BHI UPARRRRR HAIN !!! He is a God's gift for me .. Thank you sir ..
Sir ,aap rest karo hum ,tension mat sir pehle aap jaldi se theek ho jao .jai bholenath
Thank u sir start loving this subject only because of you ❤😀
Sir ur great. Got more clarity than some professor's regular lectures. 😅😂
Sir kabhi kabhi to lgta hai sare IND AS aapne hi bnvaye hai..itni clarity❤
Contingently issuable shares 1:37:39
dil se thanku sirji....really revision mein itni clarity to dusro k regular me bhee nhi milti and woh bhee withins shorter time frame...love u sir
Thank Goodness, I really needed this! THANK YOU ✨
Right Issue Illustration 6 41:00
1:10:00
1:07:53 "simple si bat h pata nhi m kyu aapko stress de rha hu "😂😂
Aap to stress relief dene vale m se ho👑🤗😅
Thanks sir... you are the best.. Tears roll down with the joy of understanding... you are a real magical teacher.....
Bestest revision of indas33 on RUclips Sir!
Thank you so much sir! ☺️☺️
Pratik sir in this vedio effective interest wala point bhi clear kr time 17:10
Ab aapka vedio hi hm garibo k Sahara hai dil se dua h
Bhut acha padhya apne ek dum crispy..❤️❤️ it's like regular class
Right issue sum 51:00
Illus 11-1:33:00 ( would also help to solve illus 10)
RESPECT ......WE ALL PRAY FOR YOUR SPEEDY RECOVERY SIR.......AND THEN WE CAN HEAR SOON ......
HEY GUYS MERA NAAM PRATIK JAGATI HAI
57:05 - Diluted EPS with example
1:24:11 - Tricky Sum
"Zyada deep nahi jaa sakta, revision video hai" yeh har revision video mein sunneko milta hai lekin aapke har video mein aap by default deep mein hi padhate hai....voh aapke andar hai hi nahi ki upar upar se aese hi padhake chod de...
Aapke Revision videos mein jitna gyaan milta hai that is > than most professors regular classes.
CA banneke baad life mein ek baar aap ko milkar thanks kehna hai for preparing me for FR and SFM in free....chahe isske liye Mumbai se Guwahati ka safar hi kyu na tay karna pade😁🙌🙏
Thanks 😊
Watching first time....any content by you...
Great sir...
Thank you for making it better and easy!
1:31:10 yeh 12th wale sum me hum directly annual basis par bhi solve kar sakte hai kya rather than quarterly basis???
Concepts Covered :
1. Computation of Earnings available to Ordinary Equityshareholders
2. Calculation of Weighted Average no. of Shares
3. Increasing Rate Preference Shares - Issue of Pref. Shares at Prem/Disc and Comp. in Higher/Lower Dividend
4. Redemption/ Repurchase of Pref. Shares at Prem.
5. Early Conversion of Pref. Shares at Prem. - Induced Cost
6. Deciding the Date for issue of Shares
7. Change in no. of Shares without change in Value of Capital
8. Right Issue - Illustration 6
7. Dilutive EPS- Example 1+ Example 2
8. Question 2 - Related to Diluted EPS
9. Illustration 11 - Shares under Option
Thankyou for making our struggle easy with amazing videos ...Koi b doubt on in FR , i just search for it with ur name & solution mil jaata hai...
Can anyone tell me why equity component of convertible debentures is not added to earnings available to potential shareholders as this adjustment is necessary if this was the case while calculating earnings available for Basic EPS .?? Ref. 2:03:25
1:33:27 options diluted eps same illustration ca inter mein bhi hai isi ke liye aaya tha mein
Sir I really want to touch your feets as a teacher , selfless efforts of yours is love, love u sir ❤️
I must say one of the best faculty i come across regretting not buying your lecture but definitely this revision is very very useful before exams you are gem of a person
Thank you sir for your efforts 🙌🙌🙌❤️
so happy ki ind as 33 ka acha sa revision video khojte hue apka ye video mil gya
This is such a amazing session.... thanks a lot sir for providing this wonderful explanation on this topic.... Thank you so much 😊
Sir illustration 14 there is a difference with icai solution plz clarify it
question : Sir in case of contingently issuable shares , if agreement 1/8/01 ko hua h toh 2nd year me DEPS nikalte waqt 20000 shares lenge ya time weight adjusted shares lenge ( bcz 2nd yr me to wo scheme full yr. available tha)
Can anyone help me how to arrive at effective interest rate 3.575% @17.30
Sir for nov 24 is this lectures sufficient?
The way he explain each and every topic omg....♥️♥️
in share split and bonus shares we do nt give time effect but how much bonus and share split shares is considered after giving previous shares weighted time effct or without that
Thank you so much Sir🙏🏻 Today I really understood EPS
Sir you are beast sir 👿 to kill all the evil fear in us.. What an explanation..
Can anyone share the link of illustration 2 ind as 33
Thank you so much sir 🙏 🙏 You're the best 🌟
I also was in need for this lecture.. 👏👏😻
Saare jahan se ache Pratik sir hamare :)
13:01 increasing rate pref. Shares
Thank you so much ❤️ u given non valuable support to preparation of final exam ❤️❤️❤️👍👍
1:21:22 and i really felt that ♥️🙏
SM ke all questions covered hai kya!?
TYK Q6 of CAB limited is in which video number in the app
Tension ki koi baat nahi h....most assuring words by u sir..
What is the treatment for compulsory convertible preference shares in calculation of weighted average number of shares outstanding in the year of conversion
Finally we are able to see you, sending good wishes for your health🙏🙌
pehle record kiya hua hai..
13:05 Increasing rate pref. shares
sir Apne lecture me kaha hai ki yeh revision videos hai mai isse jyada nahi bata sakta hu lekin, mai apko yeh batana chahti hu ki revision videos me apne jitna bataya hai ekdum clarity ke sath koi nahi batata hai. 🙏🙏🙏🙏🙏 always have regret not taking class from you.
💯
Same
Sir can we hav sm question on ind as 33
Agar yaha pe koi praveen jindal ka past student h to guys you are at right place kyuki
Jindal sir ne ek b study material ka qn solve nhi karaya
Unki book me 55 aprx qns hai jisme se ek single qn study mat ka nhi hai
Sir i am not able to find video on ills. 2 on the app
Can you please uplaod it on youtube?
Thank you sir ❤🙏You are Great❤❤
Illu 6 40:00
TYK 2 1:22:30
I wish you speedy recovery sir .
All good vibes to you ✨
Sir ek hi dil haai,kitni baar jitoge!❤💯
1:30:43 TYK 2
Sir your telegram link is not opening
Today I was doing on my own and now sir uploaded.. 😻 thank you..
Thank You Very Much Sir 🙏
Good to see you.....sir I want to say you thanku........I scored 66 in sfm .......all because of you....
Hope for your speedy recovery 💖
Mahadev ji sir ko jaldi se fit n fine kr do🙏🙏🙏🙏🙏
40:59 Right Issue
partik sir he to mumkin he sabka saath sabka vikash !!!
Sir I hope now you are fine and May Mahadev bless you with great health and speedy recovery🙏🙏🙏🙏
Sir, in Illustration 14, question has mentioned that entity has an option to settle the principal amount of convetible shares, then why are we taking it as CFI and calculate equity and liability component separately?
as indicates that it may in shares or in cash
@@SaiCharan-wt4ly but since the company has an option with itself, shouldn't it be consider as equity component only and not CFI?
Bond pr interest bhi to doge na.... That's why CFI
@@CA_AyushSRivastava bt principal portion toh equity hona chahie na
i too have same doubt please reply if you have got the answer
I HAVE A DOUBT.
Please clear
Concept: Increase Rate Preference Share.
Suppose I'm an entity, I issued Pref. Shares at Discount Rate.
Means I got less.
So, if actual Dividend 60,000.
I have to compensate so I pay less divided to them ( i.e 60000-16087=43913 figures as per eg.)
So, if PAT is 5,00,000
- dividend declared 43913
-deemed dividend. 16087
-------------
Earnings to eq. SH 4,40,000
I think we should reduce only 43,913
Bcoz we shd pay less divided initially@prathik sir pls clarify
Sir take rest and come back super soon with new lectures.
Lots of love and best wishes to u 😀😀🤗
Timestamps
02:04:20 Q3
00:41:00 Q9
01:57:15 Q 13
01:22:40 Q 14
01:33:00 Q 15
East or West..👈👉
Pratik Sir is best 😍🤩💯💜
Any one help me plz.... Mene aaj tak ind as nahi dekha he... Koi bhi regular class ka... To ye video dekhne se ho jayega if i see it first time.
Was it helpful?
May mahadev always bless you with healthy life n now speedy recovery
Thank u sir the chapter seems so easy 😍
Mast h video sach mein love u sir ji
Sir how to treat discounted operations profit and loss
Ill.2 34:20 IMPORTANT SUM
Very nice explanation 👍
Sir please tell me the treatment of pref divd in calc of DEPS