0:34 Meaning of Borrowing Cost 5:00 Qualifying Asset 16:25 Period of capitalization 24:45 - Cessation date of capitalization of borrowing cost 31:15 Capitalization of borrowing cost 40:11 - Calculation of borrowing cost to be capitalized 39:45 Specific Borrowing Cost 58:23 General Borrowing Cost👈 1:11:44 Example 1:17:13 Special points👈 1:24:24 Treatment in SFS & CFS incase of group companies👈 1:30:46 Exchange difference 1:41:31 Example 1:43:46 Special point (Offset of Exchange gain against exchange loss) 👈 1:49:18 Ind AS 41 1:50:34 Agricultural activity 1:53:45 Biological assets 1:54:59 Agricultural produce 1:58:51 Bearer Plants 2:02:18 Accounting for Biological assets 2:12:24 Special points related to treatment of Transaction and Transportation cost👈 2:27:29 Derecognition of Biological Asset 2:23:08 Accounting for Agriculture Produce 2:35:35 Government Grant's on Biological Asset
2:02:19 Accounting for Biological Asset starts. 2:15:45 important point (most of us confuse generally) 2:23:08 Accounting for Agriculture Produce 2:35:35 Government Grant's on Biological Asset. 2:12:50 important point***
Thank you so much Ajay sir for your amazing FR revision lectures, marathons, ABC analysis, Important questions list and thorough guidance. I'm a CA now in May 24 attempt. Aspirants who are watching this: I'd highly recommend Ajay sir as a Go To for FR! All the best!
Ajay sir Thank you so much for your wonderful lectures. No one can replace you. I think within 2 to 3 years, you and your brothers will rule this CA kingdom. You lectures are very much useful to each and everyone of us. Thank you so much once again.
0:34 - Meaning of Borrowing cost 3:06 - Treatment if Borrowing cost 16:25 - period of capitalisation of borrowing cost 24:45 - Cesaation date of capitalisation of borrowing cost 31:27 - Capitalisation of borrowing cost 40:11 - Calculation of borrowing cost to be capitalised on QA 58:22 - General borrowing cost capitalisation calculation 1:17:13 - Important Note on borrowing cost already capitalised on QA till previous year should also be considered as expense ....... 1:24:24 - capitalisation of borrowing cost by group companies 1:30:46 - Exchange difference
Can you please answer the below: 1. income from investment of specific borriwing is to be deducted. how about investment made out of general borrowing? 2. under general borrowing the note says: consider borrowing cost only when actually paid. will it also apply to specific borrowing interest?
I was so scared when i opened my faculties charts and books as i remembered nothing 😢 But your revision videos came as saviour for me , angelic 🎉 FR jaise vast subject ko how precisely and how beautifully you have covered , amazing I hope to get exemption with your videos and notes
Superb explanation regarding eligible general borrowing. Thank you so much sir now get clarity regarding the reason why are we taking exp in case of general borrowing & loan amt in case of specific borrowing. Thanks a lot
Thank you so much sir,,I am extremely grateful to you for this revisionary videos & your notes. Before starting FR revision I was terrified about completing this subject,but through your video i have whole fr on my tips , Thankyou so much Bas 1 favour or Fair value measurement & first time adoption or dal dijiye ,😂
16:25 sir commencement date hm kha se lenge Date of planning of commencement or Commencement of physical construction Question is from RTP may 24 page number 12 Question 14
Thank you siR! Can you please answer the below: 1. income from investment of specific borriwing is to be deducted. how about investment made out of general borrowing? 2. under general borrowing the note says: consider borrowing cost only when actually paid. will it also apply to specific borrowing interest?
I am giving my exams only with his revision videos and his question bank. Will come back and tell you the results. PS - enjoying his revision lectures.
Doubt: IndAs 41 pg no 7.18 module. In solution in p&l change in FV of newly born calf to be 1.3-1.1 Lakh i.e 20,000 right, but in solution it's 1.3 L. Is there mistake in solution or am I missing something. In balance sheet it should be 1.3 L and it's 1.3 L it's correct, issue is with P&L
If management has set the substantial period of time to be 14 months and the asset is ready for use on the 12 th month .., is it still a qualifying asset ?
Sir agar expenses baad m start hue specific borrowing me tab bhi kbse liya hai loan vahi se capitalise Krna hai . Or chahe exp km hua hai tb bhi full capitalise Krna hai . Notional intt bhi .. Plz reply
Sir Indas 41 me jo sale of animal ki entry likhwai h aapne notes me, icai ne uss entry ko 3 entries me divide kara hua h. Q6 hai aapke question bank ka, (goat). Exam me kya karna h?
1:08:36 @atulagarwal , sir for 3 months of next financial year avg rate of borrowing change nai hoga? kyuki current year mai borrowing during the year hui hai (in the month of May).
Sir your revision videos are so helpful.. Literally my small thanks is nothing in front of this dedication with which you are making us understand in detailed manner each and every topic irrespective of how important that topic is. Thank you so much Sir☺
How about you stop using paper then ? It’s made out of cutting trees too. Secondly, the COVID vaccine you used was made out of killing sharks. You kill animals everyday too, indirectly. This is what survival of the fittest means. It’s nature. Nothing wrong or right about it.
![Ice On My Teeth - ATEEZ エイティーズ 에이티즈 [Music Bank] | KBS WORLD TV 241115](http://i.ytimg.com/vi/c-n92OgbbwA/mqdefault.jpg)
0:34 Meaning of Borrowing Cost
5:00 Qualifying Asset
16:25 Period of capitalization
24:45 - Cessation date of capitalization of borrowing cost
31:15 Capitalization of borrowing cost
40:11 - Calculation of borrowing cost to be capitalized
39:45 Specific Borrowing Cost
58:23 General Borrowing Cost👈
1:11:44 Example
1:17:13 Special points👈
1:24:24 Treatment in SFS & CFS incase of group companies👈
1:30:46 Exchange difference
1:41:31 Example
1:43:46 Special point (Offset of Exchange gain against exchange loss) 👈
1:49:18 Ind AS 41
1:50:34 Agricultural activity
1:53:45 Biological assets
1:54:59 Agricultural produce
1:58:51 Bearer Plants
2:02:18 Accounting for Biological assets
2:12:24 Special points related to treatment of Transaction and Transportation cost👈
2:27:29 Derecognition of Biological Asset
2:23:08 Accounting for Agriculture Produce
2:35:35 Government Grant's on Biological Asset
TQQQ
2:13:26
Both these brothers have revolutionised CA Industry.
I regret taking lecture of another faculty ajay sir you are great ❤
2:02:19 Accounting for Biological Asset starts.
2:15:45 important point (most of us confuse generally)
2:23:08 Accounting for Agriculture Produce
2:35:35 Government Grant's on Biological Asset.
2:12:50 important point***
Thank you so much Ajay sir for your amazing FR revision lectures, marathons, ABC analysis, Important questions list and thorough guidance. I'm a CA now in May 24 attempt.
Aspirants who are watching this: I'd highly recommend Ajay sir as a Go To for FR! All the best!
58:19 general borrowing cost
1:11:44 example
1:24:29 in cfs and sfs
1:30:53 exchange difference treated as borrowing cost
The picture behind you is very nice, i felt like lord krishna himself is teaching me🙏
Ind AS 21 01:31:16
Ind AS 113 02:08:13
02:12:39
Purani Techmology ke gaay - 02:37:10
Simple smile throughout the lecture reminds me of BB sir... it makes the concepts even more easy😂
Sir, I'm out of words. This is the epitome of teaching. Your Notes are top tier, Your explanation is Top Tier. Thank you so much. Radhe Radhe!
Amazing revision lecture with full clarity of concepts👌👌❤❤
1:53:00 this is true sir, you earned my respect. Live life with vegan..
jali
My timeline
24:07
38:22
1:02:34
1:10:42 (iii) point
Sir ,half of my fear vanishes as soon as you say ye Ind AS bht asaan hai isme aapko kahi koi dikkat nahi aayegi😮😮😂
Same here
Exceptional clarity in explaining concepts and remarkable teaching style are greatly appreciated. Thank you so much sir.
Bhaiya maine just abhiii Ind AS 23 aapki videos ka wait kr kr ke aapke marathon se cover Kiya hai 😂😂😂
bhaiya tum ind as 8,10.bhi krlo sir kee marathon se kyunki jb jb tum marathon se koi ind as complete krte ho tbhi sir video upload krte h😂😂
@@gumnamawaj soch to rehaa hu karne ka but abhi meri SFM chal rehi hai FR SFM ke baad krungaaa
Truly amazed seeing how the concepts are explained in such a simplified manner. The concept notes are great for understanding and revising.
41:09 specific borrowing pe pura interest capitalise karna hai irrespective of months and expenses
50:19 may23 question
I turned VEGAN from 1.52.57 of this video 😂
🙏🙏🙏
I m having chicken biryani while watching 😂😂😂
😂😂
@@skf7500😂
Hahah😂
Ajay sir Thank you so much for your wonderful lectures. No one can replace you. I think within 2 to 3 years, you and your brothers will rule this CA kingdom. You lectures are very much useful to each and everyone of us. Thank you so much once again.
0:34 - Meaning of Borrowing cost
3:06 - Treatment if Borrowing cost
16:25 - period of capitalisation of borrowing cost
24:45 - Cesaation date of capitalisation of borrowing cost
31:27 - Capitalisation of borrowing cost
40:11 - Calculation of borrowing cost to be capitalised on QA
58:22 - General borrowing cost capitalisation calculation
1:17:13 - Important Note on borrowing cost already capitalised on QA till previous year should also be considered as expense .......
1:24:24 - capitalisation of borrowing cost by group companies
1:30:46 - Exchange difference
1:49:19 Ind AS 41
Silly mistake point 2:13:02
Can you please answer the below:
1. income from investment of specific borriwing is to be deducted. how about investment made out of general borrowing?
2. under general borrowing the note says: consider borrowing cost only when actually paid. will it also apply to specific borrowing interest?
Me aapki roj 2-3 baar channel check krta hu ki koi nayi video aayi kya
Mostly awaited videos
Every minute detail of Ind As 23 is covered, thank you so much sir 🥳
One of the best faculty lectures of Fr I heard till today 👌👌👌
God bless you for such amazing lecture Sir
Thank you so much Sir
Radhe Radhe🙏
Terrific efforts. IND AS 23 explained very smoothly. 😍😍😍
Ins AS 41 1:49:39
Radhe Radhe sir....thank you sir....no one is like uhh sir...🙏🥺
Notes toh copy karlenge explanation style kaha se layenge
What clarity. Maza aa gaya padhke
Best Revision Ever. Thank You So Much Sir 🙏🙏🙏
Nayi technology ki gaai 😂😂
Humour+Knowledge
1:16:36 Interst on borrowing cost already capitalized to be capitlized.
I was so scared when i opened my faculties charts and books as i remembered nothing 😢
But your revision videos came as saviour for me , angelic 🎉
FR jaise vast subject ko how precisely and how beautifully you have covered , amazing
I hope to get exemption with your videos and notes
Sarthak Jain?
@@mahadevchoudhary5903 he is good but exam time me. Summarise nahi ho pata
Even I'm facing the same issue
@@mahadevchoudhary5903 yeah
ind as 41 - 1:49:40
Note 1:15:07
extra dimaag mat chalo bus yahi guru mantar hai pass hone ki liye
One question. Gaaye ne baccha diya uski entry toh samajh gaye. Income tax ka kya implication hoga usme?
Gaye k bche pr income tax ni lgta 😂😂😂😂😂
1:35:40 treatment of exchange difference in borrowing
Superb explanation regarding eligible general borrowing. Thank you so much sir now get clarity regarding the reason why are we taking exp in case of general borrowing & loan amt in case of specific borrowing. Thanks a lot
thank you so much sir..
upto 1:49 ind as 23 borrowing cost completed
Thank you so much sir,,I am extremely grateful to you for this revisionary videos & your notes.
Before starting FR revision I was terrified about completing this subject,but through your video i have whole fr on my tips ,
Thankyou so much
Bas 1 favour or Fair value measurement & first time adoption or dal dijiye ,😂
Difficult topics for vegetarians 🥲 2:31:00
Guruji baki chote chote IND AS bhi cover krwa dijiye class revision bhut helpful hai❤
Thank you soo much sir for providing amazing concept clarity 😊😊😊
16:25 sir commencement date hm kha se lenge
Date of planning of commencement or
Commencement of physical construction
Question is from RTP may 24 page number 12 Question 14
Physical construction commencement date
@@mk00049 lekin RTP me shayad different assumption le rakhi h
Aap ek bar chek kijiye, khi me koi or interpretation toh nhi nikal rha hu
Thank you bro Amazing Lecture
Radhe Radhe ❤
1:01:53 interest rate
Thank you so much for the session sir,will be very grateful for the notes provided.
I wish i had purchased your regular classes instead of some other teacher.
36:20
42:20 Eg.
Thank you siR!
Can you please answer the below:
1. income from investment of specific borriwing is to be deducted. how about investment made out of general borrowing?
2. under general borrowing the note says: consider borrowing cost only when actually paid. will it also apply to specific borrowing interest?
1. Nothing
2. No
2:34:14 agriculture produce
1:17:13 special points
Thank you so much sir! You really teach very well
Can any one solve the mystery for me of who copied ajay sir's AFM notes 😂😂
39:45 steps
1:18:12
1:35:47
Ind as 41 1:49:30
2:23:41 Government Grant
1:18:24 important
I am giving my exams only with his revision videos and his question bank. Will come back and tell you the results. PS - enjoying his revision lectures.
I did this in my first attempt and got 55 marks in FR (I did not study that hard, so you can pass easily using his resources I believe)
what happen results??
waiting for your results
Doubt: IndAs 41 pg no 7.18 module. In solution in p&l change in FV of newly born calf to be 1.3-1.1 Lakh i.e 20,000 right, but in solution it's 1.3 L. Is there mistake in solution or am I missing something.
In balance sheet it should be 1.3 L and it's 1.3 L it's correct, issue is with P&L
1.3 is not change is fv. Its 0.2. But initially you have to recognize 1.1 as fv of calf. They wrote a combined value of 1.3
Que 8 page 13.9 why Interest exp has not been bifurcated according to expense ratio
Thank you for your valuable effort,
its very useful, maja aa gaya sir
Guys i am a qualified CA only because of ajay bhaiya
Exams ke liye bahaut log padha dete Hain, pass bhi karwa dete Hain, aapke jaisi conceptual clarity koi nahi deta hai Sir. Brilliant!
just see pratk sir
Sirrrrrrr ❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤ bilkul dil se thank you. Also that kutte ki accounting wala part is amazing😂😂😂😂😂😂😂
Thank you sir for revision lecture
Great Lecture. Thank you, Sir.
If management has set the substantial period of time to be 14 months and the asset is ready for use on the 12 th month .., is it still a qualifying asset ?
એક નંબર
ભૂકા કાઢી નોખ્યા 😅
જોરદાર
Ye wale notes silky madam ne bnaye h 😅
1:58:15 ❤
Vo exchange rate difference wala normal borrowing k liye ( matlab not for QA) toh bhi effect hoga na
Best revision lecture ❤
Respected sir you both are makings such a good job for ca student...❤❤❤
Sahi bola sir .. animals kat ke khata.. hame lagta he ye bhi koi khane ki chij he 😢😢😢
Sir agar expenses baad m start hue specific borrowing me tab bhi kbse liya hai loan vahi se capitalise Krna hai . Or chahe exp km hua hai tb bhi full capitalise Krna hai . Notional intt bhi ..
Plz reply
Sahi baat hai
Sir roasted all meat eaters and English ke 14 in a lecture 🤣😀
Thank you so much sir 😊
Awesome ❤ Maja aa Gaya sir🎉❤💐💝
Sir Indas 41 me jo sale of animal ki entry likhwai h aapne notes me, icai ne uss entry ko 3 entries me divide kara hua h. Q6 hai aapke question bank ka, (goat). Exam me kya karna h?
Awesome Revision
Tysm sir🙏
1:08:36 @atulagarwal , sir for 3 months of next financial year avg rate of borrowing change nai hoga? kyuki current year mai borrowing during the year hui hai (in the month of May).
Thank you sir jii ❤
47:13 important
for my reference
Thanks for the new videos sir
Sir your revision videos are so helpful.. Literally my small thanks is nothing in front of this dedication with which you are making us understand in detailed manner each and every topic irrespective of how important that topic is. Thank you so much Sir☺
🙌🏼🙌🏼🙌🏼
Radhe Radhe ❤
2:03:43 🤣💯
Thank u sir🙏
1:52:58 truth. The worst thing is eating animals.
How about you stop using paper then ? It’s made out of cutting trees too. Secondly, the COVID vaccine you used was made out of killing sharks. You kill animals everyday too, indirectly. This is what survival of the fittest means. It’s nature. Nothing wrong or right about it.
Radhe radhe sir ❤