2:46 start 7:31 eg-1 9:31 eg-2 13:54 eg-3 15:21 eg-4 16:40 eg-5 20:29 eg-6 23:24 eg-7 28:06 ill-64 31:40 break 33:20 q-4 41:53 eg-8 43:04 eg-9 44:39 goodwill 45:05 urp adj 50:58 step 2 st of INA 53:26 break 55:50 step acquisition 58:27 disposal of shares in subsidiary 1:01:45 misc - loss of control in 2 or more arrangements in same month then treat as one trans, if there is pref share then distribute OE into pre or post after deducting pref div, elimination of intra group trans. 1:02:56 uniform acc'g policies 1:03:55 misc - can NCI be negative YES, Reporting date 1:04:30 acq of control w/o consideration 1:05:35 chain holding 1:08:41 ill-52 1:14:04 q-5 1:15:39 control evaluation 1:16:00 exemption from cfs 1:19:13 ill-34 1:20:39 ill-48 1:21:39 ill-49 1:23:23 ill-53
7:35 Eg 1-9 Important 28:15 Que 1 1:26:00 Que 4 33:35 (LDR) Que 7 (5**) (PVF vala) (Combo 103/110) 1:05:35 Chain holding Meaning 1:08:41 (LDR) Que 9 Chain Holding Question
56:23 previously held inv record @ FV on DOA and G/L on such -P&L or OCI 57:43 everything W/O at CA 58:09 NCI part of equity * conso other equity 59:15 NCI Recog 1:00:30 Loss of control 1:01:53 - 1:04:21 Theory 1:04:22 Acq of control w/o consideration 1:06:40 Chain holding 1:16:00 Exemption from CFS 1:19:00 Ques discussions
I have not seen revision vedio of this top notch Quality everrrr. limited time with utmost clarity of questions and concept , and what a great initivate to revise questions in an efficient manner . The amount of hardwork you have put for students is unbeatable.Huge respect sir.
Mene ek saal pehle articleship mei sab capsules batches dekhi thi 110 and 103 ki and aaj mei ye revise video ko 1.75 pe dekh rhi hu taki ek baar recall ho jay or sab yaad bhi aa rha hai. Thank you sir. Big fan of yours. Students ki dua aapko kaha kaha le jayengi!!!!
7:14 entry Do do nci kyu nikalte h 12:14 URP 49:00 Pre post adjustment summary 52:40 Uniform accounting period 1:03:00 Chain holding 1:05:00 Ss Ltd ka PC - 1:12:40 July 2021 chain holding extra ques Exemption from CFS 1:16:00 When NCI ka Fair Value not given 1:22:30
Thankyou sir, aapka padhaane ka style ekdum unique hai, sb concepts smjh aate hai, bilkul nind nh aati, load bhi nahi lagta😊😊😊😊 I wish regular classes aapse hi li hoti, I recommend ur classes to everyone.
CFS chodke jaane ka soch raha tha 3 din baad exam hai. but ye revision dekha aur khudse questions solve kiya. atleast 75% confident hoo ki jo bhi question aayega ban jayega . thank you sir.
Sir you forgot to mention the treatment of goodwill of Subsy on DOA. Which needs to be deducted from PRE-Acquition before any fair value adjustment. No DTL to be computed on same Btw aap great Teacher ho. Thankyou is not enough to consider your efforts in FR🙏
This song is dedicated to u sir😂-" o palan haare, nirgun o nyare, tumre bin hamra kauno naahi"🤩🙏🏼🤣 Thanks alot for explaning each and every concept with so much ease! U make the toughest chapters also very understandable👌🤩
Sir, I've studied consolidation from various faculties, but I never really felt confident 😕. During exams, I used to think that I'd manage to find the CFS question in the options 😅. I'm not implying that they taught poorly , but you've made things so simple and systematic 🙌 that now I don't feel scared at all 😃. Questions get solved correctly 😁, and all you have to remember is the six steps 📝. It's that easy! Thank you so much, sir! 🙏"
26:44 Depreciation due to Fair Value Change on Depreciable assets : If Rate Given , Compute Dep using WDV If life Given , Compute Dep using SLM - LDR 01.11.2023
SIR I AM HAVING MY EXAMS IN NOVEMBER 2023, I've been following your material & revision videos since my first revision. One thing I would like to specifically mention here that, I took my F.R classes from a very renowned faculty in F.R even after having regular study hours it took me 7 months to complete my F.R, I would regret this forever that I didn't took you classes, Also I will feel lucky to seek your guidance during my entire revision period. Hoping to make you proud 🙏🙏 in Exams This comment is just to make you realise your impact on needy students who loose their grip & Confidence on VAST Subject like F.R 🙏
@@sankalpagrawal6291 true bhai 400 hours ki classes lene k baad jab hath m copy uthaya to zero concept recall kch ni hua , its very helpful during these revision days
@@onestop404 also no post classes support, saare seniors ne bola sir best hai...but best vahi hota hai Jo paper tak saath de...lectures beechne tak nai.
@@sankalpagrawal6291 same sfm m dhoka khaya m pratik jagati sir k revision videos m pura concept clear hogy ek bhi formula ratna ni pada mujhe aur jisse class liya wo to mereko international trader smjh k padha ra tha
Sir i Took Your batch on Unacedemy in Early Months of 2022 for Nov 2023 Attempt It has been like 1.5 Years still Able to recall About 60-70 through Your Revision Videos Thank You so Much
I really faced many challenges while making "statement of changes in equity". After watching your video I didn't have to mug up anything. I solved it in one go that to under 20 min. Thank you AK!
whenever we go searching for revision of business combination or consolidation every faculty as upload 4-5 hours long video but other hand your video was much summarized and to the point.Thnak you so much for such wonderful revision ..
Thank u so.much .... amazing explanation ❤❤💕💕💕💕 serak seark popular alogan Fr with Ak. Before starting REVISION vedio i feeel blank in FR but after watching businesses combination consolidation, financial instrument,ind as 16,38 40,105 full confidence all concept recall i am student fast track batch May -23 ...i not revise daily at class but after watching class feel 60Fr in Nov 23
Sir is tym pr jb sb kuch bekar lagta h aur revision k liye ap logo ki videos dekh re hote h to ap log efforts dekhke bada overwhelming sa feel hota h.. ap log kitni mehnat krte ho..🥹 Thanku so much ❤
Thanks a lot sir. I had attended yr Delhi tour session 💕 And I could now gather that willpower to touch CFS, I'm able to solve questions, heartily thanks to yr way of teaching through examples and making it a step by step easy to learn way💓🙏 Kudos to yr efforts. Thank you.
Sir me ye revision video dekh rha tha...or sir aapne woh "bihar k lala" gaana gaaya tabhi papa aagye...papa keh rhe the..ki padhle agle mahine exam hai😂
Hi sir,your revision videos helped me a lot in Financial Reporting .....and tqsm for the effort u keep fr students in making FR subject easy fr students....
Thankyou sooo much sir your charm is another level and aapka dedication and hardwork dikhta hai chahe class lectures ho ya utube revisions... thankyou soo much for existing😍❤
Very smooth revision sab fatafat recall ho gaya IND AS 103 me time laga thoda bahut but uske baad ye jab revise kar rahe the to super fast after 1.5 yrs , Thankyou for always being with us sir
For Class Board Notes used in this Revision Video, Join My Telegram Channel: t.me/aakashkandoi_FR
Sir in marwad where are you from ...
Sir may 24 first consolidation q pls solve in youtube
2:46 start
7:31 eg-1
9:31 eg-2
13:54 eg-3
15:21 eg-4
16:40 eg-5
20:29 eg-6
23:24 eg-7
28:06 ill-64
31:40 break
33:20 q-4
41:53 eg-8
43:04 eg-9
44:39 goodwill
45:05 urp adj
50:58 step 2 st of INA
53:26 break
55:50 step acquisition
58:27 disposal of shares in subsidiary
1:01:45 misc - loss of control in 2 or more arrangements in same month then treat as one trans, if there is pref share then distribute OE into pre or post after deducting pref div, elimination of intra group trans.
1:02:56 uniform acc'g policies
1:03:55 misc - can NCI be negative YES, Reporting date
1:04:30 acq of control w/o consideration
1:05:35 chain holding
1:08:41 ill-52
1:14:04 q-5
1:15:39 control evaluation
1:16:00 exemption from cfs
1:19:13 ill-34
1:20:39 ill-48
1:21:39 ill-49
1:23:23 ill-53
Summary of ALL Adjustments in 1 page : 51:11
😊😊
Thanku so much
1:28:16 illu 69
1:29:47 illun70
7:35 Eg 1-9 Important
28:15 Que 1
1:26:00 Que 4
33:35 (LDR) Que 7 (5**) (PVF vala) (Combo 103/110)
1:05:35 Chain holding Meaning
1:08:41 (LDR) Que 9 Chain Holding Question
56:23 previously held inv record @ FV on DOA
and G/L on such -P&L or OCI
57:43 everything W/O at CA
58:09 NCI part of equity * conso other equity
59:15 NCI Recog
1:00:30 Loss of control
1:01:53 - 1:04:21 Theory
1:04:22 Acq of control w/o consideration
1:06:40 Chain holding
1:16:00 Exemption from CFS
1:19:00 Ques discussions
I have not seen revision vedio of this top notch Quality everrrr. limited time with utmost clarity of questions and concept , and what a great initivate to revise questions in an efficient manner . The amount of hardwork you have put for students is unbeatable.Huge respect sir.
start 3:06
23:34 example no. 7
AAQ-2 28:38
33:47 AAQ-60 pg 14.83 ajay agarwal book
45:16 urp adj
51:21 summary of statement of profit
55:44 step acquisition
1:04:32 control without consideration
Thankyou so much sir,RUclips student
Thank you for timestamps
Module edition 6
7:37 eg: 1
9:34 eg: 2
13:54 eg: 3
15:23 eg: 4
16:40 eg: 5
20:28 eg: 6
23:25 eg: 7
28:09 ill: 64 *imp combination of all examples*
33:11 Q: 4 MTP RTP *imp can come in exam anytime*
41:52 eg: 8 (tax rate)
43:06 eg: 9
45:17 URP Summary
51:21 Summary of all adjustments
1:09:08 ill: 52 Chain holding
1:14:31 Q: 5 Chain holding
1:16:15 Exemption from CFS
1:19:13 ill: 34
1:20:41 ill: 48
1:21:37 ill: 49 Reduction in interest
1:23:23 ill: 53 *imp*
1:24:35 ill: 55
1:26:03 ill 65 Blue heavens
1:26:25 ill: 66
1:27:33 ill: 67
1:28:20 ill: 69
1:29:48 ill: 70
1:31:21 ill: 71 common pool
Thank you
For ICAI Mat Reference
ill 64 is Module TYK 5 28:06
Ques 4- Past Exam Jan 21- 33:00 (V.IMP)
ill 52 is Module ill 29(Pg No. 13.95)- 1:08:41
Ques 5- Past Exam July 21- 1:14:31 (V.IMP)
ill 34 is Module ill 10(Pg No. 13.74)- 1:19:01
ill 48 is Module ill 24(Pg No. 13.88)- 1:20:39
ill 49 is Module ill 25(Pg No. 13.89)- 1:21:39
ill 53 is Module ill 30(Pg No.13.102)- 1:23:23
ill 67 is Module TYK 8 1:26:40
ill 69 is Module TYK 10 1:28:22
ill 70 is Module TYK 11 1:29:55
ill 71 is Module TYK 12 - Common Pool
LDR Qs
Illus 10 Pg 14.70
Illus 24 Pg 14.84
Illus 25 Pg 14.85
Illus 30 Pg 14.109
Illus 32 Pg 14.111
TYK Q5,6,8,10,11
Tysm :)
This is from ICAI??
@@csexplorer7944 yes
Itne hi mark karaye hai sir ne???
Has he covered these questions in this video?
28:25 Ram ltd
33:33 Q8 PP/RTP
1:09:09 Chain Holding
Que 8 imp A ltd (bs of 2 yrs from DOA) 35:25 , summary of que > 40:15
URP Adj > 45:11
Reverse Acqn Imp Adj > 1:12:05
Airtel que > CFS entry > 1:30:24
MIMP for NOV 23
28:06
33:20
51:10 all pre post adjustments
Mene ek saal pehle articleship mei sab capsules batches dekhi thi 110 and 103 ki and aaj mei ye revise video ko 1.75 pe dekh rhi hu taki ek baar recall ho jay or sab yaad bhi aa rha hai. Thank you sir. Big fan of yours. Students ki dua aapko kaha kaha le jayengi!!!!
Hey!! can you please provide the link of that videos, I am not being able to find more than 5 parts of CFS on Unacademy
Where are of cfs ???
Japan, New Zealand😅
28:29 PS Q 108 (7 example combination).. For my reference
33:52 PS Q 172
1:14:32 ps Q 168
1:09:00 Q 54
1:19:13 PS Q 35
1:21:39 PS Q 50
1:23:31 PS Q 55
1:24:37 PS Q 57
1:26:05 PS Q 109
1:28:21 PS Q 113
1:29:48 PS Q 114
Consolidation made so easy...summary points in the notes enough for the last minute read of all the adjustments
7:14 entry
Do do nci kyu nikalte h 12:14
URP 49:00
Pre post adjustment summary 52:40
Uniform accounting period 1:03:00
Chain holding 1:05:00
Ss Ltd ka PC - 1:12:40
July 2021 chain holding extra ques
Exemption from CFS 1:16:00
When NCI ka Fair Value not given 1:22:30
sarak-sarak-sarak! Thankyou sir ! The level of support you provide to students till last week of exams is commendable!!
Thankyou sir, aapka padhaane ka style ekdum unique hai, sb concepts smjh aate hai, bilkul nind nh aati, load bhi nahi lagta😊😊😊😊
I wish regular classes aapse hi li hoti, I recommend ur classes to everyone.
CFS chodke jaane ka soch raha tha 3 din baad exam hai. but ye revision dekha aur khudse questions solve kiya. atleast 75% confident hoo ki jo bhi question aayega ban jayega . thank you sir.
Sir you forgot to mention the treatment of goodwill of Subsy on DOA. Which needs to be deducted from PRE-Acquition before any fair value adjustment. No DTL to be computed on same
Btw aap great Teacher ho. Thankyou is not enough to consider your efforts in FR🙏
1:26:05 blue heaven AAQ3 -Q65
1:19:00 Important questions list starts
no one can give clarity of 103 and 110 like you...by your steps you make it so simple...thnks a lot sir..
29:08 Illus 64
33:40 Question 4
This song is dedicated to u sir😂-" o palan haare, nirgun o nyare, tumre bin hamra kauno naahi"🤩🙏🏼🤣 Thanks alot for explaning each and every concept with so much ease! U make the toughest chapters also very understandable👌🤩
1:01:44 theory not in notes
1:14:25 chain holding
1:16:12 exemptn from cfs imp
Ajay Agarwal QB
28:22 Q2
33:33 Q7
1:09:00 Q9
Thank you sir ❤...I remember in nov 22 pura exam esha laga tha ki apne phele hi bata Diya tha
Sir, I've studied consolidation from various faculties, but I never really felt confident 😕. During exams, I used to think that I'd manage to find the CFS question in the options 😅. I'm not implying that they taught poorly , but you've made things so simple and systematic 🙌 that now I don't feel scared at all 😃. Questions get solved correctly 😁, and all you have to remember is the six steps 📝. It's that easy! Thank you so much, sir! 🙏"
26:44 Depreciation due to Fair Value Change on Depreciable assets :
If Rate Given , Compute Dep using WDV
If life Given , Compute Dep using SLM - LDR 01.11.2023
47:30 Crux of Intra group transaction and URP adjustment
51:11 Summary of ALL Adjustments in Step 2 INA
1:05:34 chain holding
This was a wonderful revision of CFS. Crystal clear. Thank you so much AK Sir!!:)
These kind of revision videos are so helpful at the time of preparatory leave. Thank you so much sir
THANKYOU AAPKA YOGDAAAAAN BAHOOOT BADA RAHEGA CA JOURNEY ME..............THANKS SO MUCH YOUR STUDENT.
SIR I AM HAVING MY EXAMS IN NOVEMBER 2023,
I've been following your material & revision videos since my first revision.
One thing I would like to specifically mention here that,
I took my F.R classes from a very renowned faculty in F.R even after having regular study hours it took me 7 months to complete my F.R,
I would regret this forever that I didn't took you classes,
Also I will feel lucky to seek your guidance during my entire revision period.
Hoping to make you proud 🙏🙏 in Exams
This comment is just to make you realise your impact on needy students who loose their grip & Confidence on VAST Subject like F.R
🙏
praveen sharma sir se liya tha na ??? 😂😂😂😂
@@visheshmittal1031 Aise publically nai bolte brother
@@sankalpagrawal6291 true bhai 400 hours ki classes lene k baad jab hath m copy uthaya to zero concept recall kch ni hua , its very helpful during these revision days
@@onestop404 also no post classes support, saare seniors ne bola sir best hai...but best vahi hota hai Jo paper tak saath de...lectures beechne tak nai.
@@sankalpagrawal6291 same sfm m dhoka khaya m pratik jagati sir k revision videos m pura concept clear hogy ek bhi formula ratna ni pada mujhe aur jisse class liya wo to mereko international trader smjh k padha ra tha
Whenever at the end we hear ," sir se mori chunri jai sarak sarak sarak".. we feel like hashh yeh IND AS bhi ho gaya 😅😅 Thank You sir #FRWITHAK
Uniform acc policy 1:02 , Accq without consideration 1:05 , and pending 8 sums 1:19:15
1:23:27 Subsy issues shares to 3rd party & parent loses control
1:24:36 partial disposal when susby becomes associate
Key points of adjustment
40:20
thank you so much sir,
You made consolidation so easy and crystal clear concepts
I am not able to solve questions from this chapter but after watching the video… it will be super easy to solve the questions
1:20:48 ill 24
1:23:27 ill 30
1:26:07 que 6
Sir i Took Your batch on Unacedemy in Early Months of 2022 for Nov 2023 Attempt It has been like 1.5 Years still Able to recall About 60-70 through Your Revision Videos Thank You so Much
Became CA in may 24, now here for job interview. Thankyou so much bhaiya.
45:05 urp adj
51:21 summary of statement of profit
I really faced many challenges while making "statement of changes in equity". After watching your video I didn't have to mug up anything. I solved it in one go that to under 20 min. Thank you AK!
whenever we go searching for revision of business combination or consolidation every faculty as upload 4-5 hours long video but other hand your video was much summarized and to the point.Thnak you so much for such wonderful revision ..
Thank u so.much .... amazing explanation ❤❤💕💕💕💕 serak seark popular alogan Fr with Ak.
Before starting REVISION vedio i feeel blank in FR but after watching businesses combination consolidation, financial instrument,ind as 16,38 40,105 full confidence all concept recall i am student fast track batch May -23 ...i not revise daily at class but after watching class feel 60Fr in Nov 23
Awesome Revision, Recall everything... Thanku So Much sir....
28:20 TYK 5
1:09:20 ill 29 chain holding
Amazing session sir..
In 1.5 Hrs I could recall most of the topics and was able to clearly understand the adjustments in the big Qs.. Thanks a lot..😀
Amazing revision..all concepts revised easily...Thankyou sir ..
itna toh regular class me ache se nhi padhaya tha mujhe meri faculty ne jitna ache se aapne 1.5 hrs me padha diya
Sir is tym pr jb sb kuch bekar lagta h aur revision k liye ap logo ki videos dekh re hote h to ap log efforts dekhke bada overwhelming sa feel hota h.. ap log kitni mehnat krte ho..🥹
Thanku so much ❤
I wish I knew about you earlier. Easily the best revision lectures available for FR!!
Amazing explanation Sir, this video helped a lot with the revision. Thank you!!
1:21:39 amla limited
16:49 Dividend adjustments
Thank you so much SIR.
You are amazing 😊
And you made FR so easy.
Thanks a lot sir.
I had attended yr Delhi tour session 💕
And I could now gather that willpower to touch CFS, I'm able to solve questions, heartily thanks to yr way of teaching through examples and making it a step by step easy to learn way💓🙏
Kudos to yr efforts. Thank you.
PLAYLIST BHT ACHHI HAI....THANKYOU
28:13 que 5
33:32 very impp rtp mtp pp jan 21 que 8
Kya jhakaas revision krwaya sir
Bole toh bawaal video hai👍👍👍
Sir me ye revision video dekh rha tha...or sir aapne woh "bihar k lala" gaana gaaya tabhi papa aagye...papa keh rhe the..ki padhle agle mahine exam hai😂
Bhai sahab ... Gajab level clarity mili hai sir..
Thank you so much sir ❤️
#FRwithAK
Thank you sir 😊
bcos of dis revision video could recall each n every point done in class .
Thank you so much sir for such amazing Revision Lecture 🔥 and of course your batch was a fun learning
Very helpful sir.... Pehle bht darr tha iska bt u made it easy.. Thanku so much☺
1:05:54 Chain holding
excess depn on Revaluation - 25:50
Best revision of Cfs...
ques bhi ho gae,concepts bhi ho gae ...
EKdum maza hi aa gaya....
Thanks sir
44:06 When ques say that inventory were sold at year end or TP settled at year end
Best FR teacher amazing & clear explanations and this concert (small jokes)👏🏻😂 makes your class more refreshing & brings us back to the flow😊🙏🏻
Nov 22 chain holding question solution pre part of z ltd 402.5 but in goodwill calculation take 399 as a part of ina someone explain this
Revision lectures are really helpful sir. Thanks
Great revision of concepts n ques....Thank u sir
CFS me ICAI Module TYN Question 5 Ram And Krishan Ltd ka Sum Hai Usme Pre Acquisition Profit bhi NCI me Allocate Kia hai kya reason hai uska.
Thank you so much sir , respect 🙏
Next time I am not gonna watch revision videos will clear nov 23 in this attempt only revision is mind-blowing sir ❤
Thank you sir for the superb lecture ❤
Thanku so much sir for this wonderful revision session 😊
Just 30 mins in and watching it before exams, worth it sir !! Thanks a lot
In URP adjustment….the DTA which gets created on upstream transaction will also be distributed to NCI? 51:03
1:18:59 illust 34 edition 6
Where I can find Ind as 27 revision lecture of sir?
Hi sir,your revision videos helped me a lot in Financial Reporting .....and tqsm for the effort u keep fr students in making FR subject easy fr students....
sir your expert guidance in conquering this ocean like subject is a blessing. thank you very much sir.😇
Thank you so much sir for your valuable support..❤
Exemption from CFS 1:16:00
Really helpful sir !! Thanks for this revision lecture.!
Thankyou sooo much sir
your charm is another level and aapka dedication and hardwork dikhta hai chahe class lectures ho ya utube revisions...
thankyou soo much for existing😍❤
Very smooth revision sab fatafat recall ho gaya IND AS 103 me time laga thoda bahut but uske baad ye jab revise kar rahe the to super fast after 1.5 yrs , Thankyou for always being with us sir
Thanku so much sir.
Your revision videos are very very helpful for us. Aap nhi hote to kya hota fr ka pta nhi. Bhot shi ho aap 😊😊🙏
Amla Ltd 1:21:46 illu 26
2:46 start
Mistake by sir 52:28
URP Adjustment 45:13
18:59 dividend
Sir how we can identify that dividend will be added back before time adjustment or after time adjustment ?
Abhi abhi suna ki trade payable se revaluation ka loss cfs me less mat kr dena yede ki tarah, fir bhi kr diya 😓