Consolidated Financial Statements (CFS) Revision | CA Final FR | By CA Ajay Agarwal AIR 1
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- Опубликовано: 19 авг 2024
- Topics Coverage:
Ind AS 110 - Consolidated Financial Statements
Ind AS 111 - Joint Arrangements
Ind AS 28 - Investments in Associates & Joint Ventures
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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 !
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...❤❤❤🙌🙌
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
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 🎉🎉
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
Sir, you have been sent from the heaven for CA students.
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 😊😊
Ajay Sir's 3hr revision is far better than 35 Classes of 3Hrs each
True
Ha Bhai
Exactly
Truee
Truee
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!!!!!!!!
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 🥰
Your examples for each and every special adjustments will never forget….thanks a lot for this wonderful class….
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.
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
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?😢
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
These guys are the reason for higher results in CA Final this year!
He is so good in explaining things....he has made CA look easy. God bless him
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!
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 ......
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.
2:37:00
Joint arrangements ind as 111- 3:07:58
Joint venture
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
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.🙏💚
It was an awesome experience watching your concept clarity 👍. Totally deserve to be AIR 1. God bless u both brothers.🙏🙏
Best Way to Revise Concepts is to watch these videos
Thank You Sir - Radhe Radhe
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 🙏🙏
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.
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
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
Happy Teacher's Day Ajay sir...
Ur teaching method is really superb...
May God Bless you for ur Genuine Support towards CA Students...
Clear and Crisp Revision!!!🙌🏼
Thank you so much sir!!
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
whosoever is reading this comment plz buy lectures from air1 ca. ajay atul sir are blessing for the CA students
Superb revision
I am able to recall all concept which was covered by you in regular class
Thanks a lot ajay sir ❤
Thank you so much for the detailed lecture sir. It's very much helpful
Your teaching style is amazing. I have become confident in FR all thanks to you Sir. Thankyou
Sir your revision vedios are far better than regular class vedioes of other lecturers. Thank you so much for your efforts
Ind AS 111 3:07:59
Ind AS 28 3:19:18
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)
43:40 dividend
2:26:35 chain holding
I wish RUclips must have given us a heart reaction to the most loved content on the platform.
Ajay Agarwal sir!❤️
3:08 ind as 111
3:20 ind as 28
1:10 liabilities adjustment
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.
thank you so much sir .... ek baar apki revision videos dkhne ke baad revision krna or bhi interesting ho jaati he..
Amazing lecture , gain confidence after studying from your lectures
Thanks for such an amazing lectures bcuz of these lectures I scored 70 in FR and successfully cleared my CA
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
King of turning complexity of concepts into simplicity!
3:07:59 - IndAS 111: Joint Arrangements
3:19:27 - IndAS 28: Investment in Associates and Joint Ventures
Sir you are a brilliant teacher i must say.....i will definately recommend your classes if anyone wil ask me about that.....i wish aap pehle mile hote....pehle hi ho jata CA clear....thnks for your quality teaching
Full Concept Coverage in Just 3.5-4 Hrs. Thank You Sir!
You brothers are my Multibagger Penny Stocks❤Invest less (Capital and Time) and Get an exemption to push the aggregate
No. - 1 Teacher for FR & SFM - Ajay Aggarwal and No. - 1 Teacher for SCPME & DT &In Tax - Atul Aggarwal
your revision videos gave me so much more clarity and confidence in FR, you made it so easy & explained so much more than any normal lectures. thank you sir
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!
your teaching style is very logical yu give reason for everything thats what i love about you
Aapki hard work ko salute hi sir jo ap underconfident bacho ko confidence de rahe hii ye to bhagwan wala kaam hi lots of love and respect sir I wish to bankey bihari g ki aapke har wish bankey bihari g puri kare
Very very good revision lecture, Its very helpful❤
Thank you for these wonderful revision videos sir ! Cannot believe how you have simplified this chapter when everyone says it is the toughest.. You are the best !!!!
I don't know how to thank you sir
I just wasted my 22k
If ur RUclips lectures is 200% toh aapke normal lectures toh kya mast hote honge😍
Thank you so much sir
Ur notes and revision videos are enough.
Thank kyu so much bro.. Jaisa maine CA Final old course m CFS padha tha similar kind of steps h isliye easily samaj gaya
You are amazing Sir, Sab kuch samaj aa raha hai ..each and every concept is perfectly explained
Very Useful, Easy and Effective. Thank You Sir.
Just watched your revision videos and without referring any question solving marathon, I am able to solve the questions with proper understand not just in CFS but also in 115, BC, FI etc.
Tons of thanks to you, Your teaching way and flow of explanation is really amazing, I have even followed you only for SFM because understanding concept is more important and also the flow of it which I felt only your revision video is providing.
Of course.
Because of u sir I am CA. I never think that I can pass CA but your guidance and revision video ,notes help me lots in clearing CA thanks a lot to Atul and Ajay sir .
Guys i am a qualified CA only because of these two brothers
Ind AS 111 Joint arrangements starts at 3:07:58
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
Thanku so much sir...for this chapter I have seen so many videos...but I found your explanations easy and clear
Thanq so much sir for exact clarity of these chapters in such a minimum time....i couldn't take ur classes but i got ur all books...I have already suggested my cushions to take ur classes only...stay blessed 🎉
Your videos are soo helpful sir and your question bank is absolutely good for practice 👏
Do u have sir's CFS question solved copy ???
Thank you sir so much for this revision video best and crisp explanation with easy notes🙌🙏
radhe radhe sir
thankyou so much aapney is chapter ko itna easy karke samja diya
best mentors
Revision of chapters like CFS/ Business Combination/ FI in just 4 hrs (approx.), and that too in such comprehensive manner, was beyond imagination. Thank you very much for these videos. #Grateful
Concept clarity + Exam clearing/Rank preparation = Ajay and Atul sir
Aap jaldi coaching aajate tho humbhi jaldi pass hojate thanks for all your resources syllabus pressure hat gaya aapke content padne se thanks sir 👍👍👍
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 🙏🙏🙏🙏🙏
dhanewad sir radhe radhe jai shree khatu shyamji🧡
Aapke steps apply kr k saare questions easily ho rhe h sir ..great 😊
Thank you!
CFS is so effortless explained by Sir!
God-level consolidated video of CFS! Thank you, sir!🙌
1000th like from my side no one can teach so effortlessly and straightforward other than Ajay Sir
Radhe Radhe sir🙏
Thankyou for providing so much conceptual clarity on every topic.
I was really confused in the pre and post reserves part and all the related calculations of dividend, fair value etc and you made it so easy.😊
Ab kuch rattafication nhi krna h..sb smjhna h aur ho jayega❤️🙏
Thank you so much sir you treated my phobia of FR with ur revision classes.
1:10 liabilities adjustment
Dividend adjustment 57:00
Revaluation Adj 1:19:00
Loss of control example 2:56:00
Radhe radhe shyam se milade 🇮🇳🚩🚩🙏🙏🚩🚩
Amazing lecture... All the concept of CFS have been cleared...
Dhanya hi wo ma aur pita jisme aise put ko janm diya aise mata pita ko mera naman 🙏🙏🙏🙏🙏🙏🙏🙏
the only word is a big thank u sir for ur revision videos .r helping us to revise smartly
Thank you sir🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻
Really able to consolidate all the different concepts learned at different times
Radhey Radhey Sir,
You are making life of ca students "easy"
Thankyou bhayia
I am addicted to your notes sir whether its FR or Atulbhaiya's Audit. Adds on my confidence level when I revise it again n again.
Pure Content hai Ajay bhaiya ka. Sidhi Baat no bakwaas. No dikhawa.👌👌