6 months ago I was watching Atul and Ajay sir’s free revision videos for understanding the concepts which were taught in a very complex way by other teachers (God knows why). Today I'm a CA and i came back to leave a comment not only thanking you sir(s), but for everyone else out there watching this video, to do their best and trust them (sirs). Though I became a CA today, I will still address Atul and Ajay as Sir(s) cuz that’s the respect they’ve earned ❤️ P.S: I’ll keep posting this comment on sir’s videos until I feel content!
The main thing is you really don't understand why they are providing 400+_ hrs lectures on things which you can understand within 150 hrs.. ( really god knows why)
@@carj_ Brother you are correct. just ask those students who have taken 400 hr lectures but still they doesn't have the clarity of concepts causes they have to give multiple attempts. These guyz have gone too depth in the subject which is shown in his lectures. the others faculty will get this level of understanding after lots of years. They have achieve great thing not just one time but in twice. currently we are fighting for wrong paper checking and just think these guyz have topped twice. its not a joke this guy teaching matching the level of Praven sir.
Steps for Parent Co For Prep CFS 12:50 Step 1 Share of Parent 13:42 Step 2 Share of NCI 14:25 Step 3 DoA 14:32 Step 4 DoC 14:50 Step 5 Analysis Res of Subs Co 30:54 Step 5 Example 35:47 Step 5 - Sp Adj 1 - Profit 42:40 - Step 5 - Sp Adj 2 - Dividend 1:01:43 Step 5 - Sp Adj 3 - Ass & Liab 1:37:10 Step 5 - Sp Adj 4 - UR Gain on Inventory 1:44:14 Step 5 - Sp Adj 6 - UR Gain on PPE 1:49:25 - Step 6 - Cal of NATO 1:49:46 - Step 7 - Cal of NCI 1:53:10 - Step 8 - Cal of GW / Cap Res 1:59:20 - Step 9 - Cal of Grp/Cons Res 2:02:52 - Step 10 - Prep of Con BS 2:06:20 - Step 11 - Prep of Con PL 2:08:15 - Step 12 - Prep of Con Cash Flow St 2:10:10 - Q2 Revision Ram Ltd 2:26:30 - Chain Holding 2:40:10 - Pur of Add Stake in Subs Co 2:46:25 - Sale of Stake in Sub Co
2:52:38 loss of control 3:02:21 change in investment entity status 3:07:45 ind as 111 joint arrangement main joint operations wala 3:19:18 ind as 28 associate and jv
2:52:38 loss of control 3:02:21 change in investment entity status 3:07:45 ind as 111 joint arrangement main joint operations wala 3:19:18 ind as 28 associate and jv 3:27:46 special adj in associate
May be one of the best ALL INDIA RANKERS ICAI has ever produced... Deep Respect for both of them.God has sent both of them to make Life of CA easier & better...❤❤❤🙌🙌
14:50 Step 5 Analysis Res of Subs Co 30:54 Step 5 Example 35:47 Step 5 - Sp Adj 1 - Profit 42:40 - Step 5 - Sp Adj 2 - Dividend 1:01:43 Step 5 - Sp Adj 3 - Ass & Liab 1:37:10 Step 5 - Sp Adj 4 - UR Gain on Inventory 1:44:14 Step 5 - Sp Adj 6 - UR Gain on PPE 1:49:25 - Step 6 - Cal of NATO 1:49:46 - Step 7 - Cal of NCI 1:53:10 - Step 8 - Cal of GW / Cap Res 1:59:20 - Step 9 - Cal of Grp/Cons Res 2:02:52 - Step 10 - Prep of Con BS 2:06:20 - Step 11 - Prep of Con PL 2:08:15 - Step 12 - Prep of Con Cash Flow St 2:10:10 - Q2 Revision Ram Ltd 2:26:30 - Chain Holding 2:40:10 - Pur of Add Stake in Subs Co 2:46:25 - Sale of Stake in Sub Co
The fact that they made a volume 1 and volume 2 bifurcation if SUCH A HUGE BLESSING! Today I am grateful that these guys exist! may they get all the success in the world!!
This 3 hours 47 minutes video is posted in the name of revision video but it is way better than any other FR faculty's regular classes where even after investing 30-40 hours into a single chapter you're still clueless in the end about everything. This revision video provides so much clarity on concepts and things are explained in such a simplified and exam oriented manner.
42:00 - pre post reserve ( if acquisition in between year 43:16 dividend distributed by sub 1:01:33 - fairvalue of asset liab of subsidiary 1:29:19 - extra depreciation 1:32:00 - fair value inventory/ppe adjustment ( sub. Inventory sold) 1:37:23 - unrealised gain when sale purchase b/w holding- sub ( unsold inventory) 1:56:00 - impairment loss on goodwill
As everyone knows it is not just the student who gives the exam but his whole family does. When anyone pass with help of your video not only the student but his whole family gives blessings... So Thank you so much Sir... #BestFRfaculty #BestCATeacher
you made the toughest chapter an easy one. I am about to leave this ch for exams 'coz finding it very hardddd but after watching your lec, i am confident enough to deal with this ch. THANKYOU SIR!!!!!!!!
Completed this Lecture in PRE-CA Phase on 28-04-2023 (4 days prior to FR May-2023 Exams) Now I am Qualified _________________ (comment under Construction). 🙂 Thanks Sir.🙏💚
Ur revision lectures are more useful than anyone's full classes...only following ur revision lectures and QB.. went from 0% confidence to 95% confidence level now. Thankyou so much ❤
Sir, Your revision lectures are much much far better than so called bhagwan of FR Regular lectures taking 400 plus hours ...notes are crisp, concise & to the point..i regret that i was not your student ...your the only Gem in FR & SFM... Thanks a lot...
Jo steps and special entries ke through apne itna easy kar diya Wo baaki teachers ne itna mushkil bna rakha h ....specially chain holding ko...thank you so much (thanks and heart wala emozy)
I really thank you sir, i have not taken any classes due to affordability issues your revision is so much sufficient for question solving. i salute your hardwork without a single pause you have taken these lectures. your straight approach is blessing for those who are giving multiple attempts. whenever i get an opportunity i will meet you both.
Sometimes I feel like that Krishan Ji at the background is teaching and guiding me in the form of Ajay Sir. This is a very personal feeling and I wanted it to share with you Ajay Sir. Love the way you teach. Thank you sir😍😍❤❤
Your are great CA faculty for FR and SFM. If I compare you with Praveen Sharma sir, Bhanwar Burana sir than it is not wrong. Thank you for helping us for concept clarity through these revesion videos.
Honesty sir you have exceptional knowledge and way of teaching and making us understood the concepts very well I regret not taking your classes due to false guidance by seniors ...... But these rev lecture are far better than whole classes.... for me ❤ thank you sir for covering the course in such a beautiful and crisp manner ......
Radhe radhe sir ji, aapka lecture dekhne ke baad realise hua ki itna detailed aur complete revision video banane me aapko kitni mehnat lagti hogi, main ye comment sirf aapke mehnat ke liye as a token of respect kar rha hoon, may almighty shri krishna bless you
Sir Cfs me boht concepts nhi smj ara the even after revisions , but apne sir boht ache se smjhaya very well explained unbeliveable , Regreting for not taking your classes , Thanks sir RADHE RADHE.
1:02:32 point 3 impact of FV 1:14:31 imp revaluation 1:28:37 additional dep 1:36:20 no reversal entry why 2:38:51 chain hol unique point 2:49:29 sale stake 3:01:15 moo nahi dekhta hai
गुरु गोविन्द दोऊ खड़े , काके लागू पाय बलिहारी गुरु आपने , गोविन्द दियो बताय अगर भगवान रूठ जाएँ तो गुरु का आश्रय है पर अगर गुरु रूठ गए तो कहीं शरण नहीं मिलेगा 🕉🕉🙏🙏
No disrespect to my favourite faculty, but I never understood consolidated fs in 35-40 classes. I was like I don't know anything about FR. My attempt is due in nov 23. I don't practiced any IND AS yet. I will give both groups. Thank you atul sir for these 3 hours lectures. It's so useful than those long classes.
kadak ....jabardast ...jordar ........... Hve watched cfs revision of many faculties but not able to tally the amount ... but this step which have been explained by you is awesomeeeeee . now finally getting confident ....... thanks ... RADHEY RADHEY 🙏🙏🙏🙏🙏
Stay blessed sir excellent concept clarity ....thanks a ton for the detailed explanation... Couldn't imagine what my life would have been without this lecture...... May God present u with each and every desire fulfilled
Thank you sir!! You r superb!! Till 03:06 Ind As 110 completed... From 03:06 to 03:19Ind As 111 joint operation proportionate consolidation method used for JO and not to JV no cfs is prepared here From03:09 ind as 28 for cfs of JV ( ie seperate entity bnwto apn ethe) and associate 20% or more but less than or equal to 50%) equity method
In special treatment 2, the net affect is nil, as dividend paid by subsidiary is 1000 , parent get 800 and NCI get 200. And if we deduct 800 from Group r/e and 200 from NCI , adding 1000 to subsidiary R/E. The 1000 will be again distributed between parent and NCI as 800 and 200 respectively in the form of post acquisition profit. Therefore the net effect is 0
Really helpful revision video sir...my fear of CFS just gone with ur 10 steps...Every CA student is so grateful to u for all ur efforts towards our bright future❤
6 months ago I was watching Atul and Ajay sir’s free revision videos for understanding the concepts which were taught in a very complex way by other teachers (God knows why).
Today I'm a CA and i came back to leave a comment not only thanking you sir(s), but for everyone else out there watching this video, to do their best and trust them (sirs).
Though I became a CA today, I will still address Atul and Ajay as Sir(s) cuz that’s the respect they’ve earned ❤️
P.S: I’ll keep posting this comment on sir’s videos until I feel content!
The main thing is you really don't understand why they are providing 400+_ hrs lectures on things which you can understand within 150 hrs..
( really god knows why)
Ajay and Atul sir are the best.
@@carj_ this is called the EGO problem
@@carj_ Brother you are correct. just ask those students who have taken 400 hr lectures but still they doesn't have the clarity of concepts causes they have to give multiple attempts. These guyz have gone too depth in the subject which is shown in his lectures. the others faculty will get this level of understanding after lots of years. They have achieve great thing not just one time but in twice. currently we are fighting for wrong paper checking and just think these guyz have topped twice. its not a joke this guy teaching matching the level of Praven sir.
They opened your mangekyo sharingan
Steps for Parent Co For Prep CFS
12:50 Step 1 Share of Parent
13:42 Step 2 Share of NCI
14:25 Step 3 DoA
14:32 Step 4 DoC
14:50 Step 5 Analysis Res of Subs Co
30:54 Step 5 Example
35:47 Step 5 - Sp Adj 1 - Profit
42:40 - Step 5 - Sp Adj 2 - Dividend
1:01:43 Step 5 - Sp Adj 3 - Ass & Liab
1:37:10 Step 5 - Sp Adj 4 - UR Gain on Inventory
1:44:14 Step 5 - Sp Adj 6 - UR Gain on PPE
1:49:25 - Step 6 - Cal of NATO
1:49:46 - Step 7 - Cal of NCI
1:53:10 - Step 8 - Cal of GW / Cap Res
1:59:20 - Step 9 - Cal of Grp/Cons Res
2:02:52 - Step 10 - Prep of Con BS
2:06:20 - Step 11 - Prep of Con PL
2:08:15 - Step 12 - Prep of Con Cash Flow St
2:10:10 - Q2 Revision Ram Ltd
2:26:30 - Chain Holding
2:40:10 - Pur of Add Stake in Subs Co
2:46:25 - Sale of Stake in Sub Co
Thank u so much 🙏
2:52:38 loss of control
3:02:21 change in investment entity status
3:07:45 ind as 111 joint arrangement main joint operations wala
3:19:18 ind as 28 associate and jv
❤
😊
1:17:19 - Depreciable asset adjustment
3:27:46 - Associate depreciation adjustment
FR में डर लग ही रहा था। तभी एक आवाज आई...........राधे राधे दोस्तो।
और सब बदल गया।
wahh!!!
Zabardast!
So soothing 😍
Step 5- 14:48
2 treatment of dividend-42:35
3 impact of fv 1:01:30
4 treatment of unrealized gain -1:37:08
Step 6- 1:49:25
Step 7- 1:49:50
Step 8- 1:53:10
Step:9- 1:59:20
Step10- 2:02:53
Step 11- 2:06:15
Question: 2:10:10
Chain Holding - 2:26:33
Purchase of Additional Stake- 2:39:48
Thank you !
2:52:38 loss of control
3:02:21 change in investment entity status
3:07:45 ind as 111 joint arrangement main joint operations wala
3:19:18 ind as 28 associate and jv
3:27:46 special adj in associate
May be one of the best ALL INDIA RANKERS ICAI has ever produced... Deep Respect for both of them.God has sent both of them to make Life of CA easier & better...❤❤❤🙌🙌
14:50 Step 5 Analysis Res of Subs Co
30:54 Step 5 Example
35:47 Step 5 - Sp Adj 1 - Profit
42:40 - Step 5 - Sp Adj 2 - Dividend
1:01:43 Step 5 - Sp Adj 3 - Ass & Liab
1:37:10 Step 5 - Sp Adj 4 - UR Gain on Inventory
1:44:14 Step 5 - Sp Adj 6 - UR Gain on PPE
1:49:25 - Step 6 - Cal of NATO
1:49:46 - Step 7 - Cal of NCI
1:53:10 - Step 8 - Cal of GW / Cap Res
1:59:20 - Step 9 - Cal of Grp/Cons Res
2:02:52 - Step 10 - Prep of Con BS
2:06:20 - Step 11 - Prep of Con PL
2:08:15 - Step 12 - Prep of Con Cash Flow St
2:10:10 - Q2 Revision Ram Ltd
2:26:30 - Chain Holding
2:40:10 - Pur of Add Stake in Subs Co
2:46:25 - Sale of Stake in Sub Co
The fact that they made a volume 1 and volume 2 bifurcation if SUCH A HUGE BLESSING! Today I am grateful that these guys exist! may they get all the success in the world!!
Have you qualified ?
I am chartered accountant still watch your video sometimes for reference
Thank you guruji for your teaching and support. I cleared my CA final first group in May 2022. With 60 marks in FR.
Happy teachers day 🎉🎉
2:37:00
Joint arrangements ind as 111- 3:07:58
Joint venture
Ajay Sir's 3hr revision is far better than 35 Classes of 3Hrs each
True
Ha Bhai
Exactly
Truee
Truee
Sir that image of Lord Krishna behind you gives soo much positive vibes.. May you both brothers stay blessed.. You are saviour of soo many students 😊😊
This 3 hours 47 minutes video is posted in the name of revision video but it is way better than any other FR faculty's regular classes where even after investing 30-40 hours into a single chapter you're still clueless in the end about everything. This revision video provides so much clarity on concepts and things are explained in such a simplified and exam oriented manner.
42:00 - pre post reserve ( if acquisition in between year
43:16 dividend distributed by sub
1:01:33 - fairvalue of asset liab of subsidiary
1:29:19 - extra depreciation
1:32:00 - fair value inventory/ppe adjustment ( sub. Inventory sold)
1:37:23 - unrealised gain when sale purchase b/w holding- sub ( unsold inventory)
1:56:00 - impairment loss on goodwill
As everyone knows it is not just the student who gives the exam but his whole family does. When anyone pass with help of your video not only the student but his whole family gives blessings... So Thank you so much Sir... #BestFRfaculty #BestCATeacher
I repeat no one can cover the entire concept as precise and conceptual clear as Ajay sir has done in just 3:45 hrs. Thank you So much sir 🥰
3:07:59 - IndAS 111: Joint Arrangements
3:19:27 - IndAS 28: Investment in Associates and Joint Ventures
Your examples for each and every special adjustments will never forget….thanks a lot for this wonderful class….
you made the toughest chapter an easy one. I am about to leave this ch for exams 'coz finding it very hardddd but after watching your lec, i am confident enough to deal with this ch.
THANKYOU SIR!!!!!!!!
38:33 reserve analysis
2:26:31 chain holding
2:35:43 key point of chain holding NCI
2:38:23 key point of g/w in chain holding
He is so good in explaining things....he has made CA look easy. God bless him
Completed this Lecture in PRE-CA Phase on 28-04-2023 (4 days prior to FR May-2023 Exams)
Now I am Qualified _________________ (comment under Construction). 🙂
Thanks Sir.🙏💚
Ur revision lectures are more useful than anyone's full classes...only following ur revision lectures and QB.. went from 0% confidence to 95% confidence level now. Thankyou so much ❤
+1
These guys are the reason for higher results in CA Final this year!
Sir, Your revision lectures are much much far better than so called bhagwan of FR Regular lectures taking 400 plus hours ...notes are crisp, concise & to the point..i regret that i was not your student ...your the only Gem in FR & SFM... Thanks a lot...
Jindal sir se liya tha kya?😢
Ind AS 111 Joint arrangements starts at 3:07:58
Jo steps and special entries ke through apne itna easy kar diya Wo baaki teachers ne itna mushkil bna rakha h ....specially chain holding ko...thank you so much (thanks and heart wala emozy)
Really Great Video sir 10 step mai pura CFS krwa diya aapne thank you very much sir maja aagya Really very helpful for last revision
sir, i totally satisfied by this video,
every teacher has their own style,
but for me, I am easily getting connected with your style of teaching!
I really thank you sir, i have not taken any classes due to affordability issues your revision is so much sufficient for question solving. i salute your hardwork without a single pause you have taken these lectures. your straight approach is blessing for those who are giving multiple attempts. whenever i get an opportunity i will meet you both.
Sometimes I feel like that Krishan Ji at the background is teaching and guiding me in the form of Ajay Sir. This is a very personal feeling and I wanted it to share with you Ajay Sir. Love the way you teach. Thank you sir😍😍❤❤
3:43:01 Best Example to explain loss making Associate 🙌🏻
Sir, you have been sent from the heaven for CA students.
3:08 ind as 111
3:20 ind as 28
1:10 liabilities adjustment
15:00 Reserve Analysis
1:37:00 Done ✅
2:35:44 Chain Holding Special Adjustment (5 Mins)
3:07 Joint Arrangement (20 Mins)
Your are great CA faculty for FR and SFM. If I compare you with Praveen Sharma sir, Bhanwar Burana sir than it is not wrong. Thank you for helping us for concept clarity through these revesion videos.
wrong comparison
Honesty sir you have exceptional knowledge and way of teaching and making us understood the concepts very well
I regret not taking your classes due to false guidance by seniors ......
But these rev lecture are far better than whole classes.... for me ❤ thank you sir for covering the course in such a beautiful and crisp manner ......
Clear and Crisp Revision!!!🙌🏼
Thank you so much sir!!
Radhe radhe sir ji, aapka lecture dekhne ke baad realise hua ki itna detailed aur complete revision video banane me aapko kitni mehnat lagti hogi, main ye comment sirf aapke mehnat ke liye as a token of respect kar rha hoon, may almighty shri krishna bless you
Ind AS 111 3:07:59
Ind AS 28 3:19:18
I have seen no. of revison videos but jo satisfacion of concept clearity ismai mili wo kahi or nahi.....mazaa aagay sir.........thankyou so much.
It was an awesome experience watching your concept clarity 👍. Totally deserve to be AIR 1. God bless u both brothers.🙏🙏
Dividend adjustment 57:00
Revaluation Adj 1:19:00
Loss of control example 2:56:00
Thank kyu so much bro.. Jaisa maine CA Final old course m CFS padha tha similar kind of steps h isliye easily samaj gaya
Sir Cfs me boht concepts nhi smj ara the even after revisions , but apne sir boht ache se smjhaya very well explained unbeliveable , Regreting for not taking your classes , Thanks sir RADHE RADHE.
2:36:06 special adjustment in NCI in case of chain holding
2:35:21 chain holding special adjustment
Superb revision
I am able to recall all concept which was covered by you in regular class
Thanks a lot ajay sir ❤
1:02:32 point 3 impact of FV
1:14:31 imp revaluation
1:28:37 additional dep
1:36:20 no reversal entry why
2:38:51 chain hol unique point
2:49:29 sale stake
3:01:15 moo nahi dekhta hai
2:10:10 Q2
2:26:23 Chain holding
3:07:59 Ind AS 111
3:19:27 Ind AS 28
dhanewad sir radhe radhe jai shree khatu shyamji🧡
1:33:18 Inventory fair value adjustment
43:40 dividend
2:26:35 chain holding
Very very good revision lecture, Its very helpful❤
Thanku you. Radhe Radhe ❤
Happy Teacher's Day Ajay sir...
Ur teaching method is really superb...
May God Bless you for ur Genuine Support towards CA Students...
Amazing lecture , gain confidence after studying from your lectures
1:01:43 - for starting rd special Adjustment
Best Way to Revise Concepts is to watch these videos
Thank You Sir - Radhe Radhe
thank you so much sir .... ek baar apki revision videos dkhne ke baad revision krna or bhi interesting ho jaati he..
Thank you very much sir for this video 🙏🙏 I was struggling with this chapter and got this.. Really amazing
Thank you sir🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻
Really able to consolidate all the different concepts learned at different times
Your teaching style is amazing. I have become confident in FR all thanks to you Sir. Thankyou
Bestest faculties I have known in my life till date..may God bless u with the best... Thanks so much sir for your selfless service 🙏🙏
Thank you sir so much for this revision video best and crisp explanation with easy notes🙌🙏
2:45:01
Group retained earning- parent's r/e
Fmr
2:49:14
गुरु गोविन्द दोऊ खड़े , काके लागू पाय
बलिहारी गुरु आपने , गोविन्द दियो बताय
अगर भगवान रूठ जाएँ तो गुरु का आश्रय है पर अगर गुरु रूठ गए तो कहीं शरण नहीं मिलेगा
🕉🕉🙏🙏
You brothers are my Multibagger Penny Stocks❤Invest less (Capital and Time) and Get an exemption to push the aggregate
Thank you so much for the detailed lecture sir. It's very much helpful
02:39:30 purchase of additional stake of subsidiary company
02:52:20 loss of stake
2:46:32 - Sale in stake
2:40:00 - purchase
My reference
Thanks sir 🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻best and simple notes jai shri krishna
3:30:00 UPSTREAM / DOWNSTREAM TRN- JV AND ASSOCIATE
King of turning complexity of concepts into simplicity!
Thank you for this. You guys are awesome!
No disrespect to my favourite faculty, but I never understood consolidated fs in 35-40 classes. I was like I don't know anything about FR. My attempt is due in nov 23. I don't practiced any IND AS yet. I will give both groups. Thank you atul sir for these 3 hours lectures. It's so useful than those long classes.
Full Concept Coverage in Just 3.5-4 Hrs. Thank You Sir!
Ultimate boss.
Kya conceptual understanding hei bhai.
Adhurss🎉🎉🎉
2:36:00 sp adj on chain holding reserves
whosoever is reading this comment plz buy lectures from air1 ca. ajay atul sir are blessing for the CA students
radhe radhe sir
thankyou so much aapney is chapter ko itna easy karke samja diya
best mentors
1:25:54 - additional depreciation on FV Adj
Thank you so much, Sir. Grateful for your efforts.🙏
kadak ....jabardast ...jordar ........... Hve watched cfs revision of many faculties but not able to tally the amount ... but this step which have been explained by you is awesomeeeeee . now finally getting confident ....... thanks ... RADHEY RADHEY 🙏🙏🙏🙏🙏
Pure Content hai Ajay bhaiya ka. Sidhi Baat no bakwaas. No dikhawa.👌👌
Stay blessed sir excellent concept clarity ....thanks a ton for the detailed explanation... Couldn't imagine what my life would have been without this lecture...... May God present u with each and every desire fulfilled
Thank you so much Sir
Radhe Radhe🙏
2:10:26 Illus 2 For personal ref.
Sir your revision vedios are far better than regular class vedioes of other lecturers. Thank you so much for your efforts
Thank you sir!! You r superb!!
Till 03:06 Ind As 110 completed...
From 03:06 to 03:19Ind As 111 joint operation proportionate consolidation method used for JO and not to JV no cfs is prepared here
From03:09 ind as 28 for cfs of JV ( ie seperate entity bnwto apn ethe) and associate 20% or more but less than or equal to 50%) equity method
Ram Lakhan ki jodi he sir aap dono bhaiyon ki
Aapke steps apply kr k saare questions easily ho rhe h sir ..great 😊
Thanks alot for Video
Sir ji You are looking dashing in black shirt👌👌. Revision videos : Sandaar, Jabardast, Zindabaad
Aap jaldi coaching aajate tho humbhi jaldi pass hojate thanks for all your resources syllabus pressure hat gaya aapke content padne se thanks sir 👍👍👍
In module what is the concept of principal and agent under Ind AS 110?
In special treatment 2, the net affect is nil, as dividend paid by subsidiary is 1000 , parent get 800 and NCI get 200. And if we deduct 800 from Group r/e and 200 from NCI , adding 1000 to subsidiary R/E.
The 1000 will be again distributed between parent and NCI as 800 and 200 respectively in the form of post acquisition profit.
Therefore the net effect is 0
Thank you so much Sir 💜💜
Really helpful revision video sir...my fear of CFS just gone with ur 10 steps...Every CA student is so grateful to u for all ur efforts towards our bright future❤