FOR MY REF 00:15:27 Q 36 {ASSET ACQ} 00:32:04 Q 2 {SBP-REPLACEMENT AWARD} 01:00:25 Q 25 { STEP - UP ACQ - CAL OF PC} 01:04:04 Q 16 {CAL OF PC , GW , IMPARIMENT OF GW , NCI UNDER BOTH METHODS} 01:09:36 Q 23 ( B. COMB - FULL QUES - PROF & DYNAMICS) 01:24:24 Q 27 { STEP UP ACQ - FULL QUE} 01:35:09 Q 17 OF IND AS 12 INCOME TAX 01:42:00 Q 9 - ADDITIONAL QUE { PYQ - M23} 01:47:52 Q 8 - ADDITIONAL QUE { RTP N 23} 01:55:10 Q 10 - ADDITIONAL QUE { MTP N 23 , M 24} 02:01:26 Q 1 - {CONTINGENT LIABILITY} 02:07:37 Q 30 - {MERGER - COMMON CONTROL - POOLING OF INT METHOD} 02:16:59 Q 32 {DEMERGER - NATURE OF ACQ- ENTERPRISE & TURNAROUND } 02:20:49 Q 33 {DEMERGER - COMMOM CONTROL - POOLING OF INT METHOD - MAXI MINI } 02:30:49 Q 29 {REVERSE ACQ} 02:36:04 Q 31 { MERGER - common control part A } 02:39:09 Q 31 { MERGER - REVERSE ACQ - PART B - CAL OF DEEMED PC IMP} 02:43:14 KEY POINTS FOR Q 31
9:32 business input process output 00:11:36 - Asset Acquisition 26:59 Fix number equity 30:19 Pre SBP formula 43:53 indemnification 46:23 step 4 items summary 46:27 Exceptions of step-4/2 56:23 GBP(Gain on Bargain Purchase) in BS Quick 6 Steps Revision - 57:27*** PC 1:04:44 1:17:49 How to approach BS preparation*** 01:21:20 Concept of Measurement Period Question jaha alag se tax base diya hota hai - 01:41:00 Question Presentation - 1:50:30*** 02:03:50 - Common Control Transaction 2:15:40 Revision of Demerger Common control 2:17:30 02:25:30 - Reverse Acquisition Best summary 2:42:48 Concentration test 2:44:27 02:50:00 - Other Important Points 2:50:00 Contractual relationship (Reacquired rights):-
Ajay aggrawal book 00:15:27 Q 36 {ASSET ACQ} 00:32:04 Q 2 {SBP-REPLACEMENT AWARD} 01:00:25 Q 25 { STEP - UP ACQ - CAL OF PC} 01:04:04 Q 16 {CAL OF PC , GW , IMPARIMENT OF GW , NCI UNDER BOTH METHODS} 01:09:36 Q 23 ( B. COMB - FULL QUES - PROF & DYNAMICS) 01:24:24 Q 27 { STEP UP ACQ - FULL QUE} 01:35:09 Q 17 OF IND AS 12 INCOME TAX 01:42:00 Q 9 - ADDITIONAL QUE { PYQ - M23} 01:47:52 Q 8 - ADDITIONAL QUE { RTP N 23} 01:55:10 Q 10 - ADDITIONAL QUE { MTP N 23 , M 24} 02:01:26 Q 1 - {CONTINGENT LIABILITY} 02:07:37 Q 30 - {MERGER - COMMON CONTROL - POOLING OF INT METHOD} 02:16:59 Q 32 {DEMERGER - NATURE OF ACQ- ENTERPRISE & TURNAROUND } 02:20:49 Q 33 {DEMERGER - COMMOM CONTROL - POOLING OF INT METHOD - MAXI MINI } 02:30:49 Q 29 {REVERSE ACQ} 02:36:04 Q 31 { MERGER - common control part A } 02:39:09 Q 31 { MERGER - REVERSE ACQ - PART B - CAL OF DEEMED PC IMP} 02:43:14 KEY POINTS FOR Q 31
Only for my reference 59:41 Q25 Company A and Company B 1:04:02 Q16 ABC JKL 1:09:53 Q23 Professional Dynamic 1:24:11 Q27 H ltd, S ltd, Measurement period subsequent adjustment to goodwill 1:35:10 Ind AS 12, Q17 dorman ltd 1:42:28 May 23 Question, Swan, Duck ltd, LDR, very important question
00:15:27 Q 36 {ASSET ACQ} 00:32:04 Q 2 {SBP-REPLACEMENT AWARD} 01:00:25 Q 25 { STEP - UP ACQ - CAL OF PC} 01:04:04 Q 16 {CAL OF PC , GW , IMPARIMENT OF GW , NCI UNDER BOTH METHODS} 01:09:36 Q 23 ( B. COMB - FULL QUES - PROF & DYNAMICS) 01:24:24 Q 27 { STEP UP ACQ - FULL QUE} 01:35:09 Q 17 OF IND AS 12 INCOME TAX 01:42:00 Q 9 - ADDITIONAL QUE { PYQ - M23} 01:47:52 Q 8 - ADDITIONAL QUE { RTP N 23} 01:55:10 Q 10 - ADDITIONAL QUE { MTP N 23 , M 24} 02:01:26 Q 1 - {CONTINGENT LIABILITY} 02:07:37 Q 30 - {MERGER - COMMON CONTROL - POOLING OF INT METHOD} 02:16:59 Q 32 {DEMERGER - NATURE OF ACQ- ENTERPRISE & TURNAROUND } 02:20:49 Q 33 {DEMERGER - COMMOM CONTROL - POOLING OF INT METHOD - MAXI MINI } 02:30:49 Q 29 {REVERSE ACQ} 02:36:04 Q 31 { MERGER - common control part A } 02:39:09 Q 31 { MERGER - REVERSE ACQ - PART B - CAL OF DEEMED PC IMP} 02:43:14 KEY POINTS FOR Q 31
Asset acq Day1 not at fv, at cost 12:39 Qn 15:30 directly atr exp in it capitalized Prepost sbp Iln27&8 32:02 Theory qn8,9,10 for dt of acq ✅contigent asset/liab 38:49 ✅indemnification 42:19 ✅lease also rou ll at fv 45:44 ⭐️revision 46:25 ✅prev held pointer 54:27 ✅GBP MCQ OE show in CAP RESERVE 55:37 Qns 1:00:26 Measurement period 1:21:58 related to DOA & received within 1year adj with gw (if fv gw effect on NCI also) ✅contigent consideration DOA ⭐️weird Q1 1:34:59 Iln 50 2:01:27 New qns Q9 1:42:19 M’23 Q8 1:47:55 Q10 1:55:15 My ref demerger rev 2:14:35 Reverse acqn 2:25:48 ⭐️Iln38 2:36:23 ⭐️concentration test 2:44:28 Replacement awards 2:48:45 Other Imp pts 2:50:54 Illn 20 2:54:21 Illn 34 2:55:07
02:01:26 Q 1 - {CONTINGENT LIABILITY} 00:32:04 Q 2 {SBP-REPLACEMENT AWARD} 01:47:52 Q 8 - ADDITIONAL QUE { RTP N 23} 01:42:00 Q 9 - ADDITIONAL QUE { PYQ - M23} 01:55:10 Q 10 - ADDITIONAL QUE { MTP N 23 , M 24} 01:04:04 Q 16 {CAL OF PC , GW , IMPARIMENT OF GW , NCI UNDER BOTH METHODS} 01:35:09 Q 17 OF IND AS 12 INCOME TAX 01:09:36 Q 23 ( B. COMB - FULL QUES - PROF & DYNAMICS) 01:00:25 Q 25 { STEP - UP ACQ - CAL OF PC} 01:24:24 Q 27 { STEP UP ACQ - FULL QUE} 02:30:49 Q 29 {REVERSE ACQ} 02:07:37 Q 30 - {MERGER - COMMON CONTROL - POOLING OF INT METHOD} 02:36:04 Q 31 { MERGER - common control part A } 02:39:09 Q 31 { MERGER - REVERSE ACQ - PART B - CAL OF DEEMED PC IMP} 02:43:14 KEY POINTS FOR Q 31 02:16:59 Q 32 {DEMERGER - NATURE OF ACQ- ENTERPRISE & TURNAROUND } 02:20:49 Q 33 {DEMERGER - COMMOM CONTROL - POOLING OF INT METHOD - MAXI MINI } 00:15:27 Q 36 {ASSET ACQ}
@@Anjalikumari-jd1ff i guess only 3 questions that are newly added of rtp & mtp is not there rest all is there Q.8 - AK Mini Limited Q.9 - AK Duck & Swan Q.10 - AK you can refer time stamps of other for the same
Self ref 25:40 contingent consideration 30:02 SBP reserve 39:47 imp 46:24 revision ka revision 57:30 summary revision of all the 5 Steps 59:13 imp point for exam 1:23:35 summary of measurement period
Variable number of shares - Remeasure contingent consideration ( Increse provision at yr end liability nature) 2 SBPR is part of pc 57:00 Summary of Steps 3 2:00:10 Demerger and common control explanation 4 Reserves only in common control 5 Amount to be deducted from PC for reaquired rights ‘= PC - (FV-CA)
9:32 business input process output 13:22 barter 26:59 Fix number equity 30:19 Pre sbp formula 35:11 Direct Cost accounting 38:31 Nee change classification in case of lease accounting
18:08 main 29:03 Sbp awards Hidden adjustment of deferred tax for contingent liability 1:21:48 1:41:11 exceptional case of deferred tax amount 2:01:09 resume
1:40 mandatory view.. mazza aata h padne me edit 1: seeing all those new questions on last day of exam.. but heavy nahi laga.. credits to u too to make it easy.
I revised after 9 months starting with your revision video for business combination and i recalled everything in just 3 hours. It was really helpful ...thanks for being my saviour😊
57:30 oh my goodness bhaisaab Pura chapter 1.5 minutes me😳 it's like telling the whole ramayan gatha in 5-6 lines...Maan gaye guru..master toh ho aap..isliye ye jo hype hai #AKhaibhaisaab it's not unreal 🔥 U deserve it..kya toh shaandaar notes hai aur Amul butter se b smooth concept clarity direct bheje me ghusta hai jo aap bolte ho jesa aap bolte ho jitna aap bolte ho🔥 This CA students community will always remember u as FR Legend✨️
@sharmaabhimanyu just said what I felt I m not even his student but revision Playlist puri dekh k fan ho gai..kuch toh hai tabhi fan bante hai or else rest is history
Shandar, zabardast, bemeshaal sirrrrrrrrr Aajtk darr lgta tha is chapter se, ab ekdum grip m h. 2 saal phle class lene k baad, ye revsion dekhne k baad ab ekdum control m hai sb. Maza aa gya sir. Thankyouuu so much sir Ak hai bhaiissaaaabbbb
Sir Thanks a Lot Bhoot aache se Recall ho gya Poora Business Combination. App bhoot mehnat krte ho inovative ways and with simplest explanation FR aapne kaafi Aasan Bna diya uske liye dil se shukriya.
Ek hi dil hai sir kitne bar jitoge. BB sir k baad koi ek esa teacher dekh raha hun jo ki bachon k liye itna passionate hai or apne kam k liye v. Esa teacher punya se milta hai bhai ❤❤
Thank you so much sir, writing this 4 days before the exam..i was very anxious because there was substantial gap between my 2nd revision and now..but i watched the entire video at 1.5x and trust me could recall each and every concept so smoothly..it was very very helpful.. you are awesome sir...Soon to be CA Aayush Agarwal :)
these lecture are literally the regular cum revsion batch, as you (AK Sir) has not only the concept but made us revise the imp questions to with no reduction to the concept
AK heeeeyyy bhai saabb.......sir aap maahan ho , aap sirf pdate nahi samjate bhi ho vo bhi interest ke sath ......kya lecture liya hye sir apne great ...thank you so much sir god bless you .
BOSSS SOLIIIID !!!!! CAUSE AK HAI BHAIIIIIIII SSSSAAAAAAAHHHHHHBBBBBB THANK YOU SO MUCH SIR I WAS TOTALLY BLANK ON THIS BUT AFTER REFERING THIS SB KU6 YAAD AAA GAYA THANK YOU !!! MAY GOD BLESS UH MORE !
Sir i was engaged in your teaching from 6:50 pm till 9:30 pm overall coverage of all topics with utmost weightage given to almost each and everything. Thank u so much sir for all the hardwork and efforts towards students❤️❤️
• Ind AS 103 - Business Combination :
00:04:18 - Let's Gooooo...
00:11:36 - 4. Asset Acquisition
00:15:12 Illustration 1
00:17:44 - 5. Accounting for Bus. Comb. (6Steps)
00:31:48 Illustration 27 (Pre & Post)
01:00:21 Illustration 41
01:03:55 Illustration 49
01:09:28 Illustration 40
01:21:20 Concept of Measurement Period
01:24:08 Illustration 52
01:34:55 Question 1
• Mostly Newly Added Recent RTP/MTP Qs. :
01:42:00 Question 9 (PYQ M'23)
01:47:52 Question 8 (RTP N'23)
01:55:10 Question 10 (MTP N'23, M'24)
02:01:00 Illustration 50
02:03:50 - 6. Common Control Transaction
02:07:15 Question 2 (Just for Ref.)
02:09:48 - 7. Demerger
02:16:40 Illustration 36
02:20:36 Illustration 37
02:25:30 - 8. Reverse Acquisition
02:30:35 Illustration 42
02:35:53 Illustration 38
02:43:14 Key Points of Illustration 38
02:44:34 - Concentration Test (Ex. CN pg. 29.3)
02:48:40 - Non Replacement Award (Ill.28 - Ref.)
02:50:00 - 9. Other Important Points
A. Measurement Period - Discussed Above
B. Determining what is part of Bus. Comb. Transaction
02:55:00 Common Control (Ill.34 - Ref.)
02:57:00 The End!!
Tyssmm Sir for this..🔥❤
#AKhaiBhaisahab
Thanks 🎉
57:30 Revision of Steps(Summarised)
29:01 Pre Combination SBP Awards
Tum kya mast kaam krta maqsud bhai
Tq bro
00:04:18 - Let's Gooooo...
9:32 business input process output
26:59 Fix number equity
30:19 Pre sbp formula
43:53 indemnification
46:23 step 4 items summary
46:27 Exceptions of step-4/2
56:23 GBP in BS
57:30 that revision blown my mind 🤯
00:11:36 - 4. Asset Acquisition
00:15:12 Illustration 1
00:17:44 - 5. Accounting for Bus. Comb. (6Steps)
00:31:48 Illustration 27
01:00:21 Illustration 41
01:03:55 Illustration 49
01:09:28 Illustration 40
01:21:20 Concept of Measurement Period
01:24:08 Illustration 52
01:34:55 Question 1
• Mostly Newly Added Recent RTP/MTP Qs. :
01:42:00 Question 9 (PYQ M'23)
01:47:52 Question 8 (RTP N'23)
01:55:10 Question 10 (MTP N'23, M'24)
02:01:00 Illustration 50
02:03:50 - 6. Common Control Transaction
02:07:15 Question 2 (Just for Ref.)
02:09:48 - 7. Demerger
02:16:40 Illustration 36
02:20:36 Illustration 37
02:25:30 - 8. Reverse Acquisition
02:30:35 Illustration 42
02:35:53 Illustration 38
02:43:14 Key Points of Illustration 38
02:44:34 - Concentration Test
02:48:40 - Non Replacement Award (Ill.28 - Ref.)
02:50:00 - 9. Other Important Points
2:50:00 9. Contractual relationship (Reacquired rights):-
2:50:54 Illn 20
2:54:14 - ill 20 , Pg no 78
10. Common Control Theory:-
2:54:21 Illn 34
02:55:00 Common Control (Ill.34 - Ref.)
[5:06:10](ruclips.net/video/_IlxmoABEAU/видео.html) Illustration 11
[5:09:53](ruclips.net/video/_IlxmoABEAU/видео.html) Illustration 51
[5:11:50](ruclips.net/video/_IlxmoABEAU/видео.html) Ilustration 53
FOR MY REF
00:15:27 Q 36 {ASSET ACQ}
00:32:04 Q 2 {SBP-REPLACEMENT AWARD}
01:00:25 Q 25 { STEP - UP ACQ - CAL OF PC}
01:04:04 Q 16 {CAL OF PC , GW , IMPARIMENT OF GW , NCI UNDER BOTH METHODS}
01:09:36 Q 23 ( B. COMB - FULL QUES - PROF & DYNAMICS)
01:24:24 Q 27 { STEP UP ACQ - FULL QUE}
01:35:09 Q 17 OF IND AS 12 INCOME TAX
01:42:00 Q 9 - ADDITIONAL QUE { PYQ - M23}
01:47:52 Q 8 - ADDITIONAL QUE { RTP N 23}
01:55:10 Q 10 - ADDITIONAL QUE { MTP N 23 , M 24}
02:01:26 Q 1 - {CONTINGENT LIABILITY}
02:07:37 Q 30 - {MERGER - COMMON CONTROL - POOLING OF INT METHOD}
02:16:59 Q 32 {DEMERGER - NATURE OF ACQ- ENTERPRISE & TURNAROUND }
02:20:49 Q 33 {DEMERGER - COMMOM CONTROL - POOLING OF INT METHOD - MAXI MINI }
02:30:49 Q 29 {REVERSE ACQ}
02:36:04 Q 31 { MERGER - common control part A }
02:39:09 Q 31 { MERGER - REVERSE ACQ - PART B - CAL OF DEEMED PC IMP}
02:43:14 KEY POINTS FOR Q 31
Bro AJ ka question bank ke questions hai kya ye? Please reply
• Ind AS 103 - Business Combination :
Question
00:11:36 - 4. Asset Acquisition
00:15:12 Illustration 1
00:31:48 Illustration 27
01:00:21 Illustration 41
01:03:55 Illustration 49
01:09:28 Illustration 40
01:24:08 Illustration 52
01:34:55 Question 1
• Mostly Newly Added Recent RTP/MTP Qs. :
01:42:00 Question 9 (PYQ M'23)
01:47:52 Question 8 (RTP N'23)
01:55:10 Question 10 (MTP N'23, M'24)
02:01:00 Illustration 50
02:07:15 Question 2 (Just for Ref.)
02:16:40 Illustration 36
02:20:36 Illustration 37
02:30:35 Illustration 42
02:35:53 Illustration 38
02:43:14 Key Points of Illustration 38
02:48:40 - Non Replacement Award (Ill.28 - Ref.)
02:50:00 - 9. Other Important Points
02:55:00 Common Control (Ill.34 - Ref.)
02:57:00 The End!!
Ind AS 103 Timestamps : Ques & AK board notes Pg no
1. 6 Steps Questions:-
15:00 - ill 1 , Pg no 79 (Asset Acquisition)
31:59 - ill 27, Pg no 10 (Replacement award)
1:00:24 - ill 41, Pg no 22
1:04:00 - ill 49 ✨, Pg no 23
1:09:18 - Ques 4, Pg no 25
1:09:52 - ill 40 ✨, Pg no 26
1:24:12 - ill 52 ✨, Pg no 32
1:34:56 - Ques 1✨, Pg no 35
1:42:09 - Ques 9 💥, Pg no 40 [Mix of ill 40+Q1+ill 52]
1:47:57 - Ques 8 💥, Pg no 37
1:55:15 - Ques 10 💥, Pg no 44
2:01:00 - ill 50, Pg no 46
2. Common Control:-
2:07:30 - Ques 2 , Pg no 49 [ICAI not taken reserves in this Ques]
3. Demerger:-
2:16:59 - ill 36 , Pg no 55 (Demerger under CC - ICAI consider Security Prem)
2:20:38 - ill 37 , Pg no 57 (Not under CC , but ICAI consider demerger under CC)
4. Reverse Acquisition:-
2:30:43 - ill 42 , Pg no 62 (Solve Ex-Pg no 65 for practice)
5. Amalgamation under CC + Reverse Acquisition:+
2:36:02 - ill 38 💥💥Pg no 67
6. Concentration test:- 2:46:57
7. Non-replacement Award:- 2:48:40
ill 28 - Self
8. Other Imp. Points:- 2:50:00
9. Contractual relationship (Reacquired rights):-
2:54:14 - ill 20 , Pg no 78
10. Common Control Theory:-
2:55:03 - ill 34, Pg no 81
Ques done by self :-
Illustration 15 & 21 - Pg no 80
Illustration 48 - Pg no 82
Illustration 51 & Ques 6 - Pg no 83
Thank you so much sir😊
9:32 business input process output
00:11:36 - Asset Acquisition
26:59 Fix number equity
30:19 Pre SBP formula
43:53 indemnification
46:23 step 4 items summary
46:27 Exceptions of step-4/2
56:23 GBP(Gain on Bargain Purchase) in BS
Quick 6 Steps Revision - 57:27***
PC 1:04:44
1:17:49 How to approach BS preparation***
01:21:20 Concept of Measurement Period
Question jaha alag se tax base diya hota hai - 01:41:00
Question Presentation - 1:50:30***
02:03:50 - Common Control Transaction
2:15:40 Revision of Demerger
Common control 2:17:30
02:25:30 - Reverse Acquisition
Best summary 2:42:48
Concentration test 2:44:27
02:50:00 - Other Important Points
2:50:00 Contractual relationship (Reacquired rights):-
Ajay aggrawal book
00:15:27 Q 36 {ASSET ACQ}
00:32:04 Q 2 {SBP-REPLACEMENT AWARD}
01:00:25 Q 25 { STEP - UP ACQ - CAL OF PC}
01:04:04 Q 16 {CAL OF PC , GW , IMPARIMENT OF GW , NCI UNDER BOTH METHODS}
01:09:36 Q 23 ( B. COMB - FULL QUES - PROF & DYNAMICS)
01:24:24 Q 27 { STEP UP ACQ - FULL QUE}
01:35:09 Q 17 OF IND AS 12 INCOME TAX
01:42:00 Q 9 - ADDITIONAL QUE { PYQ - M23}
01:47:52 Q 8 - ADDITIONAL QUE { RTP N 23}
01:55:10 Q 10 - ADDITIONAL QUE { MTP N 23 , M 24}
02:01:26 Q 1 - {CONTINGENT LIABILITY}
02:07:37 Q 30 - {MERGER - COMMON CONTROL - POOLING OF INT METHOD}
02:16:59 Q 32 {DEMERGER - NATURE OF ACQ- ENTERPRISE & TURNAROUND }
02:20:49 Q 33 {DEMERGER - COMMOM CONTROL - POOLING OF INT METHOD - MAXI MINI }
02:30:49 Q 29 {REVERSE ACQ}
02:36:04 Q 31 { MERGER - common control part A }
02:39:09 Q 31 { MERGER - REVERSE ACQ - PART B - CAL OF DEEMED PC IMP}
02:43:14 KEY POINTS FOR Q 31
Only for my reference
59:41 Q25 Company A and Company B
1:04:02 Q16 ABC JKL
1:09:53 Q23 Professional Dynamic
1:24:11 Q27 H ltd, S ltd, Measurement period subsequent adjustment to goodwill
1:35:10 Ind AS 12, Q17 dorman ltd
1:42:28 May 23 Question, Swan, Duck ltd, LDR, very important question
00:15:27 Q 36 {ASSET ACQ}
00:32:04 Q 2 {SBP-REPLACEMENT AWARD}
01:00:25 Q 25 { STEP - UP ACQ - CAL OF PC}
01:04:04 Q 16 {CAL OF PC , GW , IMPARIMENT OF GW , NCI UNDER BOTH METHODS}
01:09:36 Q 23 ( B. COMB - FULL QUES - PROF & DYNAMICS)
01:24:24 Q 27 { STEP UP ACQ - FULL QUE}
01:35:09 Q 17 OF IND AS 12 INCOME TAX
01:42:00 Q 9 - ADDITIONAL QUE { PYQ - M23}
01:47:52 Q 8 - ADDITIONAL QUE { RTP N 23}
01:55:10 Q 10 - ADDITIONAL QUE { MTP N 23 , M 24}
02:01:26 Q 1 - {CONTINGENT LIABILITY}
02:07:37 Q 30 - {MERGER - COMMON CONTROL - POOLING OF INT METHOD}
02:16:59 Q 32 {DEMERGER - NATURE OF ACQ- ENTERPRISE & TURNAROUND }
02:20:49 Q 33 {DEMERGER - COMMOM CONTROL - POOLING OF INT METHOD - MAXI MINI }
02:30:49 Q 29 {REVERSE ACQ}
02:36:04 Q 31 { MERGER - common control part A }
02:39:09 Q 31 { MERGER - REVERSE ACQ - PART B - CAL OF DEEMED PC IMP}
02:43:14 KEY POINTS FOR Q 31
Asset acq
Day1 not at fv, at cost 12:39
Qn 15:30 directly atr exp in it capitalized
Prepost sbp Iln27&8 32:02
Theory qn8,9,10 for dt of acq
✅contigent asset/liab 38:49
✅indemnification 42:19
✅lease also rou ll at fv 45:44
⭐️revision 46:25
✅prev held pointer 54:27
✅GBP MCQ OE show in CAP RESERVE 55:37
Qns 1:00:26
Measurement period 1:21:58 related to DOA & received within 1year adj with gw (if fv gw effect on NCI also)
✅contigent consideration DOA
⭐️weird Q1 1:34:59
Iln 50 2:01:27
New qns
Q9 1:42:19 M’23
Q8 1:47:55
Q10 1:55:15
My ref demerger rev 2:14:35
Reverse acqn 2:25:48
⭐️Iln38 2:36:23
⭐️concentration test 2:44:28
Replacement awards 2:48:45
Other Imp pts 2:50:54
Illn 20 2:54:21
Illn 34 2:55:07
for my reference
01:34:55 Question 1
• Mostly Newly Added Recent RTP/MTP Qs. : (additional pdf in telegram)
01:42:00 Question 9 (PYQ M'23)
01:47:52 Question 8 (RTP N'23)
01:55:10 Question 10 (MTP N'23, M'24)
02:01:00 Illustration 50
02:43:29 ax bx ques summary
AK Sir Quick 6 Steps Revision - 57:27
02:15:00 - CC revision
Q.1 Not discussed earlier - 01:41:00
Q. Presentation - 1:50:30
02:01:26 Q 1 - {CONTINGENT LIABILITY}
00:32:04 Q 2 {SBP-REPLACEMENT AWARD}
01:47:52 Q 8 - ADDITIONAL QUE { RTP N 23}
01:42:00 Q 9 - ADDITIONAL QUE { PYQ - M23}
01:55:10 Q 10 - ADDITIONAL QUE { MTP N 23 , M 24}
01:04:04 Q 16 {CAL OF PC , GW , IMPARIMENT OF GW , NCI UNDER BOTH METHODS}
01:35:09 Q 17 OF IND AS 12 INCOME TAX
01:09:36 Q 23 ( B. COMB - FULL QUES - PROF & DYNAMICS)
01:00:25 Q 25 { STEP - UP ACQ - CAL OF PC}
01:24:24 Q 27 { STEP UP ACQ - FULL QUE}
02:30:49 Q 29 {REVERSE ACQ}
02:07:37 Q 30 - {MERGER - COMMON CONTROL - POOLING OF INT METHOD}
02:36:04 Q 31 { MERGER - common control part A }
02:39:09 Q 31 { MERGER - REVERSE ACQ - PART B - CAL OF DEEMED PC IMP}
02:43:14 KEY POINTS FOR Q 31
02:16:59 Q 32 {DEMERGER - NATURE OF ACQ- ENTERPRISE & TURNAROUND }
02:20:49 Q 33 {DEMERGER - COMMOM CONTROL - POOLING OF INT METHOD - MAXI MINI }
00:15:27 Q 36 {ASSET ACQ}
some questions are missing in air 1 question bank ....
@@Anjalikumari-jd1ff i guess only 3 questions that are newly added of rtp & mtp is not there rest all is there
Q.8 - AK Mini Limited
Q.9 - AK Duck & Swan
Q.10 - AK
you can refer time stamps of other for the same
I have already watched old revision video of ind as 103, 3 days back...but still gonna watch this ❤️
46:30 REVISION
1:01:12 25
1:03:59 16
1:09:53 23
1:24:26 27***
1:35:20 IND AS 12 PHARMA
1:47:44 n23 RTP
1:55:42 MTP 24
2:07:48 30
2:17:01 32 demerger
2:20:44 33 Maxi
2:30:52 29 reverse acq
2:36:04 31****Ax bx
2:44:39 CONCENTRATION
For own:
2:36:00 - Illus 38- PC ❌, total PC on basis of INA (NA - Res), discharge of PC in ratio of NA.
57:30
that revision blown my mind 🤯
Right 👍
1:23:38 - Summary of Measurement period
1:42:41 - May'23 PYQ
1:47:26 - RTP Nov'23 Que
1:55:36 - MTP Nov'23 May'24
PC SUMMARY 57:23. Pc 1:04:44. Full B/S 1:10:25
Common control 2:17:30
Best summary 2:42:48
Concentration test 2:44:27
Q1 01:34:55
Q9 (PYQ M'23) 01:42:40
Q8 (RTP N'23) 01:47:58
Q10 (MTP N'23, M'24) 01:55:40
Self ref
25:40 contingent consideration
30:02 SBP reserve
39:47 imp
46:24 revision ka revision
57:30 summary revision of all the 5 Steps
59:13 imp point for exam
1:23:35 summary of measurement period
SIR MUJHE TOH REGULAR JAISA FEEL HUA KYA SARKAYAAA HAI IND AS 103 KO ,THANK UUU SIRRR........#AKHAIBHAISAHAB
Variable number of shares - Remeasure contingent consideration ( Increse provision at yr end liability nature)
2 SBPR is part of pc
57:00 Summary of Steps
3 2:00:10 Demerger and common control explanation
4 Reserves only in common control
5 Amount to be deducted from PC for reaquired rights ‘= PC - (FV-CA)
9:32 business input process output
13:22 barter
26:59 Fix number equity
30:19 Pre sbp formula
35:11 Direct Cost accounting
38:31 Nee change classification in case of lease accounting
18:08 main
29:03 Sbp awards
Hidden adjustment of deferred tax for contingent liability 1:21:48
1:41:11 exceptional case of deferred tax amount
2:01:09 resume
for my ref
01:21:20 Concept of Measurement Period
01:34:55 Question 1 brand vala q
02:09:48 - 7. Demerger
57:30 Revision of Steps(Summarised)
29:01 Pre Combination SBP Awards
46:23 step 4 items summary
56:23 GBP in BS
57:30 Summary all 6 steps
2:15:40 demerger
AK hai bhaisahabbbbbbbbbbbbbbb.... bEST FACULTY EVER FOR FR......💯💯💯💯
Indeed 💯💯💯💯
Doing it almost after a year and it is like an faster lecture sb ekdm acche se sarak sarak sarak kar die.... Thankyou sir🙏
Question 9 past exam may 23
Long term borrowing is taken as 300 instead of 500 while calculating INA 1:45:40
Thank you so much, Sir. This is the best video for last day revision.❤
I will suggest you to all my juniors..and i wish someone told me about yo. It was very good session. Your teaching style is also very encouraging
1:00:11 6 step question start
1:21:43 measurement period
1:53:15 Q8 Adj
1:56:20 Q10 Adj
2:23:50 Q37 Adj
2:36:16 practice *imp*
1:40 mandatory view..
mazza aata h padne me
edit 1: seeing all those new questions on last day of exam.. but heavy nahi laga.. credits to u too to make it easy.
I revised after 9 months starting with your revision video for business combination and i recalled everything in just 3 hours. It was really helpful ...thanks for being my saviour😊
Mazza aa gya Sir Jiiii. Kya revision krwaya aapne
Revision
1. 46:27 Exceptions of step-4
2. 57:30 6 Steps
57:30 oh my goodness bhaisaab Pura chapter 1.5 minutes me😳 it's like telling the whole ramayan gatha in 5-6 lines...Maan gaye guru..master toh ho aap..isliye ye jo hype hai #AKhaibhaisaab it's not unreal 🔥 U deserve it..kya toh shaandaar notes hai aur Amul butter se b smooth concept clarity direct bheje me ghusta hai jo aap bolte ho jesa aap bolte ho jitna aap bolte ho🔥 This CA students community will always remember u as FR Legend✨️
Bhaisaab yeh thoda jyada ni ho gya
@sharmaabhimanyu just said what I felt I m not even his student but revision Playlist puri dekh k fan ho gai..kuch toh hai tabhi fan bante hai or else rest is history
Revision tha ya full lecture in 3 hrs...Salute sir 😊
Shandar, zabardast, bemeshaal sirrrrrrrrr
Aajtk darr lgta tha is chapter se, ab ekdum grip m h. 2 saal phle class lene k baad, ye revsion dekhne k baad ab ekdum control m hai sb. Maza aa gya sir. Thankyouuu so much sir
Ak hai bhaiissaaaabbbb
Maza aagaya sir
Ak hai bhai saabbbb!!!
sach bol raha hu bhai bina apke revision video ke khud se kr he nai pata mai...Thankyou❤❤
Sir this is so sos so so useful...this lecture is best of all your ind as 103
Sir Thanks a Lot Bhoot aache se Recall ho gya Poora Business Combination. App bhoot mehnat krte ho inovative ways and with simplest explanation FR aapne kaafi Aasan Bna diya uske liye dil se shukriya.
All 6 steps rapid revision 57:30 to 59:05
Ek hi dil hai sir kitne bar jitoge. BB sir k baad koi ek esa teacher dekh raha hun jo ki bachon k liye itna passionate hai or apne kam k liye v. Esa teacher punya se milta hai bhai ❤❤
46:26 revision of step 4
57:31 revision of all 6 steps
1:23:40 measurement period summary
Man with Golden Heart❤
Amazing revision.
Revising after almost 1.5 year and all things felt recalled.✨
Thankyou sir!
2:27:13 Reverse Acquisition
Blessed to have such faculty and their revision videos !!!
for self reference 1:35:10
reverse acq- 2:25:35
57:26 Revision Da Revision
2:15:37
2:43:21
Sir, Shukdiyaa for the amazing revision lecture, sab recap hogaya. U the best best best! AK hai Bhaisaaaaaaaaahab!
jordar jabardast majedarr, finally sarak sarak n sarak
57:31 to 59:05 Summary of all steps. AK hai Bhaisahhaaabbb!!!!
Kafi acha revision ho gaya hai
Best Revision of IND AS 103 ever
19:17 revision of 6 steps
46:31 revision till now
Thank you so much sir, writing this 4 days before the exam..i was very anxious because there was substantial gap between my 2nd revision and now..but i watched the entire video at 1.5x and trust me could recall each and every concept so smoothly..it was very very helpful.. you are awesome sir...Soon to be CA Aayush Agarwal :)
The best revision video for Ind AS 103, I could recall almost all concepts taught in regular class. Thanks A Lot Sirji for indepth revision !!
Sach mein ..... AK hai bhaisahab. Thanks a lot AK Sir for such a quick revision of Ind AS 103. Sarak sarak sarka diya💪
sir its very awesome.. saare concepts revise hogye.. along with video hi writing practice krli.. confidence next level aagya hai #AKhaiBhaisaab
Epic revision of steps 57:29
Demerger ER 2:15:39
No one can replace u sir 🙏
Selute sir 🙌 1.5 years ke baad dekha sab recall hogaya...
Mann gaye guru ji🙇
Thankyou so much sir for revision...Really helpful
~CMA Student
1:21:43 measurement period
Best revision for business combination....recalled all the concepts.. thank you sir ❤😊
concept delivered by Ak sir❤ is the best.....AK hai bhaiiisaaaahhhhaaabbbbb❤❤
Sir, cant thank you enough for this revision lecture....Thank u dil se......
sir thank you so much for your effort...THANK YOU IS NOT ENOUGH FOR UR EFFORT!
AK hai Bhaisahab ✨!!!
Thank You for the comprehensive and thorough revision lectures.
these lecture are literally the regular cum revsion batch, as you (AK Sir) has not only the concept but made us revise the imp questions to with no reduction to the concept
57:32 steps quick revision
Best revision for CA final FR. thank you so much for making concepts so easy for us.
Great Revision. Thank you so much sir. Kaafi clarity mil gayi
Best revision of IND AS 103. thankyouu sir.
1:24:34 vvv imp que 12
Qn1 1:34:59
Qn8 1:47:58
Qn9 1:42:33
Qn10 1:55:26
LDR - Watch 02:03:50 to 02:44:13
AK heeeeyyy bhai saabb.......sir aap maahan ho , aap sirf pdate nahi samjate bhi ho vo bhi interest ke sath ......kya lecture liya hye sir apne great ...thank you so much sir god bless you .
just concept recalled so quickly, thank u sir this is helpful during the revision time
thank you so much sir ...this really helped me alot ....hats off to you for taking this much efforts for us...
Regular student of fr from ak sir..... Paisa wasool teacher.....god bless you with 5 crore rupees.
Energetic, Crisp, Detailed, Attention holding and what not!!!
A decent doze of dopamine hit to finish the chapter on our end received! ❤️🔥
Thankkkk youuu so muchhhh AK❣
BOSSS SOLIIIID !!!!!
CAUSE AK HAI BHAIIIIIIII SSSSAAAAAAAHHHHHHBBBBBB
THANK YOU SO MUCH SIR
I WAS TOTALLY BLANK ON THIS BUT AFTER REFERING THIS SB KU6 YAAD AAA GAYA
THANK YOU !!!
MAY GOD BLESS UH MORE !
What a wonderful marathon of such a big chapter 🥳✨
Thank you sir for this amazing revision session 🙌💯
Thank you so much Sir...Sab yaad aa gya ...aise laga normal lec he dekh rhe h
SIR APKE JESA MAHAPURUSH KOI NHI 🙏🙏🙏🙏
Ind AS 103 - Business Combination :
00:04:18 - Let's Gooooo...
00:11:36 - 4. Asset Acquisition
00:15:12 Illustration 1
00:17:44 - 5. Accounting for Bus. Comb. (6Steps)
00:31:48 Illustration 27 (Pre & Post)
01:00:21 Illustration 41
01:03:55 Illustration 49
01:09:28 Illustration 40
01:21:20 Concept of Measurement Period
01:24:08 Illustration 52
01:34:55 Question 1
• Mostly Newly Added Recent RTP/MTP Qs. :
01:42:00 Question 9 (PYQ M'23)
01:47:52 Question 8 (RTP N'23)
01:55:10 Question 10 (MTP N'23, M'24)
02:01:00 Illustration 50
02:03:50 - 6. Common Control Transaction
02:07:15 Question 2 (Just for Ref.)
02:09:48 - 7. Demerger
02:16:40 Illustration 36
02:20:36 Illustration 37
02:25:30 - 8. Reverse Acquisition
02:30:35 Illustration 42
02:35:53 Illustration 38
02:43:14 Key Points of Illustration 38
02:44:34 - Concentration Test
02:48:40 - Non Replacement Award (Ill.28 - Ref.)
02:50:00 - 9. Other Important Points
A. Measurement Period - Discussed Above
B. Determining what is part of Bus. Comb. Transaction
02:55:00 Common Control (Ill.34 - Ref.)
02:57:00 The End!!
Tyssmm Sir for this..🔥❤
#AKhaiBhaisahab
Sir your revisions are absolutely amazing Theee.Bestttttt🤗
Sir i was engaged in your teaching from 6:50 pm till 9:30 pm overall coverage of all topics with utmost weightage given to almost each and everything. Thank u so much sir for all the hardwork and efforts towards students❤️❤️
1:10:07 professional ques
Revision mei Revision ❤❤ 57:30
Excellent revision on RUclips so far
Wonderful Conceptual clarity along with Questions covered parallely in Such Short Span, Thankyou Sir.