00:06 CA Intermediate One Shot Revision is underway 02:08 The session covers revision of Amalgamation and MCQ solving. 06:22 Understanding subsidiary relationship and shareholding 08:40 The topic covers provisions of the Company Act related to financial statements and accounting standards. 14:00 Understanding Purchase Consideration in Amalgamation 16:05 Definition of Purchase Consideration in Amalgamation 20:55 Amalgamation in the nature of merger aims at business expansion and growth. 22:51 Understanding the five key conditions for amalgamation 26:31 Ownership and voting rights in a company explained. 28:31 Conditions for Amalgamation in Nature of Purchase 32:21 NATO stands for Net Assets Taken Over. 34:08 Understanding Statue Reserves and Entry in Amalgamation 38:00 Steps to close the books of the transferor company 39:49 Treatment of assets and liabilities in amalgamation 43:50 Selected questions on calculation of purchase considerations 46:04 Understanding the financial position of X Limited and Y Limited through amalgamation 50:11 Amalgamation process involves purchase consideration and inter company owings. 52:18 Calculation of purchase consideration 57:01 Understanding provisions for doubtful debts and inter-company issues 59:18 Calculation of Net Assets Taken Over 1:04:08 Impact of insurance claims on profits 1:06:31 Calculation of Net Assets and Consideration for Amalgamation 1:11:27 Transfer of assets, liabilities, and equity shares in amalgamation process 1:13:53 Settlement of Preference Share 1:18:37 Discussing the debit entries in the amalgamation process 1:21:36 Understanding Amalgamation Accounting Entries 1:28:39 Assets are categorized as current and non-current with various subcategories 1:32:14 Understanding share capital and preferences shares in amalgamation. 1:39:01 Discussion on Amalgamation and implementation. 1:40:44 Explanation of adjusting difference in Y Company's Books under pooling of interest method 1:44:58 Definition and considerations for amalgamation 1:46:34 Download and keep referring to the notes for effective revision. 1:51:10 Amalgamation and Non-controlling interest valuation 1:54:12 Effect of recognizing contingent liability on total liability and net assets
Gauri Tilekar from Maharashtra Thank you so much sir for the session , it really helps to maintain the link with chapter for longer time further it also a good option if we have to revise the whole topic in one go and boosts are confidence that yes we are able to solve the sum with are teacher 😇
Amazing session sir me ye chapter bhul jaata tha pahle lekin ab is revision ke baad fit ho gaya hai and proper questions ban rahe hai Thanks alot sir ❤
Thankyou so much sir for this session . It was very helpful in revising this chapter and would like to have these kind of sessions for other chapters also.
YOGESH (JHANSI,UP) Sir session was amazing, to the point & as expected. TAAS never dissapoints us. Thank you so much sir for this confidence booster session.
Riya Vijay From Kota Rajasthan Thank you bahut hi amazing session tha complete revision ho gya concepts ka Please or bhi chapters k ese hi revision session lijiye sir #Taas Hai toh Aaas Hai ❤❤❤❤❤❤😇😇😇😇
It was really an Amazing session sir.. amalgamation ka revision ekdum achhe se hua.. waiting for the One shot Revision sessions for the remaining chapters too.. Thank you for this series sir..😀😊
not at all obviously. AS 14 is a big chapter and a comprehensive knowledge with respect to concepts of AS 14 is absolutely needed, same goes for AS 21 as well.
DOWNLOAD NOTES: drive.google.com/drive/folders/1gl-fSNxs0BY9oM0BIvBHtCflOznz9-rM?usp=drive_link
Anshul Agarwal Inka nam Advance Accounting easy karna Inka kaam Bolo Kya bath hey 🥰🥰
00:06 CA Intermediate One Shot Revision is underway
02:08 The session covers revision of Amalgamation and MCQ solving.
06:22 Understanding subsidiary relationship and shareholding
08:40 The topic covers provisions of the Company Act related to financial statements and accounting standards.
14:00 Understanding Purchase Consideration in Amalgamation
16:05 Definition of Purchase Consideration in Amalgamation
20:55 Amalgamation in the nature of merger aims at business expansion and growth.
22:51 Understanding the five key conditions for amalgamation
26:31 Ownership and voting rights in a company explained.
28:31 Conditions for Amalgamation in Nature of Purchase
32:21 NATO stands for Net Assets Taken Over.
34:08 Understanding Statue Reserves and Entry in Amalgamation
38:00 Steps to close the books of the transferor company
39:49 Treatment of assets and liabilities in amalgamation
43:50 Selected questions on calculation of purchase considerations
46:04 Understanding the financial position of X Limited and Y Limited through amalgamation
50:11 Amalgamation process involves purchase consideration and inter company owings.
52:18 Calculation of purchase consideration
57:01 Understanding provisions for doubtful debts and inter-company issues
59:18 Calculation of Net Assets Taken Over
1:04:08 Impact of insurance claims on profits
1:06:31 Calculation of Net Assets and Consideration for Amalgamation
1:11:27 Transfer of assets, liabilities, and equity shares in amalgamation process
1:13:53 Settlement of Preference Share
1:18:37 Discussing the debit entries in the amalgamation process
1:21:36 Understanding Amalgamation Accounting Entries
1:28:39 Assets are categorized as current and non-current with various subcategories
1:32:14 Understanding share capital and preferences shares in amalgamation.
1:39:01 Discussion on Amalgamation and implementation.
1:40:44 Explanation of adjusting difference in Y Company's Books under pooling of interest method
1:44:58 Definition and considerations for amalgamation
1:46:34 Download and keep referring to the notes for effective revision.
1:51:10 Amalgamation and Non-controlling interest valuation
1:54:12 Effect of recognizing contingent liability on total liability and net assets
🤯
But How do we recognise in which method purchase consideration should be calculated?
Ty so much sir for the session.... It was really amazing sare concepts revise hogye.... Bs aese hi sare topics ka revision krwa dijiye please 🥺❤️
Gauri Tilekar from Maharashtra Thank you so much sir for the session , it really helps to maintain the link with chapter for longer time further it also a good option if we have to revise the whole topic in one go and boosts are confidence that yes we are able to solve the sum with are teacher 😇
Worth watching it thnku sir :)
Amazing session sir me ye chapter bhul jaata tha pahle lekin ab is revision ke baad fit ho gaya hai and proper questions ban rahe hai
Thanks alot sir ❤
Thanks you so much sir ji ❤❤❤ And aage or revision lijiye ga
Thank you sir, it was a wonderful session, it really helped us revise all the concepts.
Thank u for the session sir .... Waiting for more such Productive Session .
Thanks sir for your support and blessings you are doing a great job ❤❤❤❤
Good morning sir,
Session was extremely amazing 😊
Majja aagya one shot revision kr k😀 excited for costing revision.
#taashaitohaashai
Amazing session sir 💥💥 confidence boosted to the next level 💫💫
Thankyou so much sir for this session . It was very helpful in revising this chapter and would like to have these kind of sessions for other chapters also.
thankyou very much sir it was amazing session 🥰😇
YOGESH (JHANSI,UP)
Sir session was amazing, to the point & as expected. TAAS never dissapoints us. Thank you so much sir for this confidence booster session.
best lecture for Amalgamation ❤
Thank you so much sir for this session
It helps a lot
❤❤😊
ty so much sir, amazing lecture....... very effective
Thank you sir, wonderful session 😊
Sir really superb session for rivision 😊
Great Session Sir 🙏🏻
please conduct buyback of securities revision session.
Soon dear
This lecture was very useful sir thank you so so much❤❤
definately the best session😇😇
amazing session sir
A mere thnk you is very less in front of ur effort towards my confidence in this exam....God bless you in all the ways possible Sir🙏🏻❤
Amazing session sir.
Sir sach mein maza aa gaya session mein
Great session.. ❤From VARANASI...
Thank you sir 🥹🙏😍😍
Riya Vijay From Kota Rajasthan Thank you bahut hi amazing session tha complete revision ho gya concepts ka Please or bhi chapters k ese hi revision session lijiye sir #Taas Hai toh Aaas Hai ❤❤❤❤❤❤😇😇😇😇
Sir the session was very good but ads bhut aa rhe h jisse distraction bhut jada hota h
THIS WAS AMAZING SESSION 😍🥰❤
Thank you sir ❤❤
Amazing session sir🙌
Thankyou so much sir for this valuable session me to ye chapter skip karne wala tha becouse of 15 lec in regular session
Is it enough if u r studing it for first time??
@@Sharanyabedi absolutely no
Ekdam dhasu session tha sir 👌👌
5:30
thank u sir for amezing seasion #taas
Thank You Sir for the amazing revision Lecture
Amazing Session 👏🏻😃❤
Khushi bhargava from Mathura amazing session sir💙
SIR AD KAM KARWAO LAST DAY PE FRUSTRATION HOTA HAI
Superb sir 🎉❤❤
Super se upar session
Thank you so much sir ❤️😊
Amazing session♥♥♥ ..........
kdk sir 1no session hota 💥💥💥💥💥💥
video start 4:00
23:25
Wah bhai wah mazaaa agya🎉❤
45:00
It's very helpful sir, thank you❤
sir ye pratical question 1 jo apne solve krvaya isme avg.profit of 3 years calculate karte tym me 3 se divide kyu nhi hua plz reply anyone
sir i cleared my foundation by learning with u on unaccedmy apki group 2 classes leni hai lekin price bahut zyada hai kuch discount milega sir ?
It was really an Amazing session sir.. amalgamation ka revision ekdum achhe se hua.. waiting for the One shot Revision sessions for the remaining chapters too..
Thank you for this series sir..😀😊
Sir ky aap or bhi chapters k revision session lenge accounts or costing k intermediate may 24 k lyee?????
Yes
🎉
Tysmmmmmm sir🍁
51:00
51:50
01:04
Starts at 05:30
Thank you sir
18:30
Thank you so much TAAS ❤❤
TAAS❤️✨
01:21:20
Sir amalgamation mai smjh nhi aara pc nikalne k liye konsa method lgau ....plzz ek baar clear kr do
Read question carefully. It is given in question.
love you sir
B , b
Tq sir❤
ab lag raha hai amalgamation mein fodd aaunga thank alot sir
Lal wala dikh nhi rhahe
Hlo Sir
Is it enough if u r studying for the first time??
not at all obviously. AS 14 is a big chapter and a comprehensive knowledge with respect to concepts of AS 14 is absolutely needed, same goes for AS 21 as well.
thankyou sir
44:25
An extremely energetic and confidence booster session sir 😊
Thanks a lot sir :)
THANK YOU VERY MUCH SIR
This session is so helpful sir
Thank you so much 😊
Thanks sir😊
Thank you so much sir ❤
Thankyou sir ❤
Thank you so much man
58:30