IND AS 115 & IND AS 116 - Last Day Revision | With Questions | CA Final FR | Pratik Jagati

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  • Опубликовано: 12 дек 2024

Комментарии • 212

  • @sampadajoshi2866
    @sampadajoshi2866 Год назад +208

    IND AS 115 time stamp
    Contract cost 1:02:05 Illustration 73
    Put option 01:13:12 Illustration 67
    Call option 01:16:07 Illustration 66
    Sale with right to return 01:21:57 Illustration 33
    Warranty
    01:30:17 Illustration 35
    01:33:30 Illustration 36
    01:37:30 modification additional goods
    Illustration 7
    01:39:40 Illustration 8
    01:41:31 Illustration 9 Vimp cumulative catch up adj
    01:45:50 water purification plant illustration 10
    01:47:41 illustration 11
    01:49:00 illustration 14
    01:50:39 illustration 16
    01:51:40 illustration 22 vimp gym
    01:56:43 illustration 27 principal agent vimp
    02:13:45 illustration 29 imp
    02:18:36 illustration 30 imp
    02:22:09 illustration 31 imp volume discount
    02:27:53 illustration 32 most imp
    02:36:50 quick recap of illustration 32
    02:38:43 illustration 39
    02:41:55 illustration 40
    02:47:00 Illustration 44
    02:47:19 illustration 43
    02:48:00 illustration 45
    02:49:22 illustration 46
    02:51:33 illustration 47
    02:51:56 illustration 48
    02:52:59 illustration 49
    02:53:59 illustration 50
    02:55:23 illustration 51
    02:56:52 illustration 52
    03:00:37 illustration 54 imp
    03:01:55 illustration 55 imp
    03:07:34 illustration 57
    03:11:34 illustration 60
    03:14:37 illustration 61
    03:16:07 illustration 62
    03:16:45 illustration 63
    03:18:17 illustration 64
    03:19:38 illustration 65 imp elevator question
    03:28:22 illustration 68 bill and hold
    03:30:58 illustration 69 intellectual property rights
    03:32:58 illustration 72 imp Nature of license
    03:36:14 illustration 56
    Customer loyalty Question not covered in this video

  • @yashikasingal3082
    @yashikasingal3082 Год назад +14

    Starting time
    Ind AS 115: 00:01:55
    Ind AS 116: 04:42:40

  • @sampadajoshi2866
    @sampadajoshi2866 Год назад +52

    IND AS 116 time stamp
    5:08:10 llustration 27
    5:12:26 illustration 28
    5:16:08 illustration 30
    5:21:04 illustration 31 **
    5:31:27 illustration 32 **
    5:48:18 illustration 34
    5:52:11 illustration 35 *nov 22 Question
    6:07:29 illustration 37*master sum
    6:19:45 illustration 38

  • @ravindersinghbagga3793
    @ravindersinghbagga3793 Год назад +35

    Ldr Ajay agrawal book
    1:13:07 Q46 PUT OPN
    1:21:34 Q33 SALE WITH RIGHT
    1:30:17 Q36 &35 WARRANTY
    1:39:39-1:45:43 Q41 & Q43 modification
    1:47:02-1:47:34 SPO
    1:52:04 -1:54:15 Q37 GYM
    1:56:41 -1:59:53 ILLUSTRATION
    2:16:24 illus VARIABLE
    2:18:38 -2:21:44 Q2 vvvvimp
    2:22:05 -2:2640 10 refund imp
    2:27:52 -2:37:25 31 vvvimp may23
    2:41:54 -2:46:30 Q22
    2:51:52-2:53:00 NON CASH CONSID
    2:56:50 -2:58:20 payt to customer
    3:01:51-3:06:02 25 DISC ALLOCATION
    3:07:35 -3:11:08 37
    3:29:42 - 3:24:41 29
    3:36:05 28
    ruclips.net/video/UypgX7frLvQ/видео.html customer loyalty

  • @AkshayBurman2799
    @AkshayBurman2799 Год назад +12

    IND AS 116 Time Stamp
    ILLUSTRATIONS:-
    1. 4:42:55
    4. 4:44:06
    6. 4:47:45
    7. 4:48:25
    8. 4:49:24
    9. 4:50:10
    11. 4:51:55
    12. 4:52:54
    13. 4:54:45
    14. 4:56:34
    15. 4:59:22
    19. 5:01:06
    20. 5:01:53
    21. 5:03:27
    22. 5:04:33
    23. 5:05:12
    25. 5:07:25
    27. 5:08:10
    28. 5:12:26
    30. 5:16:08
    31. 5:21:04
    32. 5:31:27
    34. 5:48:18
    35. 5:52:11
    37. 6:07:29
    38. 6:19:45
    45. 7:02:16
    46. Link in Description
    TYK:-
    8. 6:33:10
    9. 6:36:42

  • @riyamundhra5744
    @riyamundhra5744 Год назад +62

    Thank you so much sir 🙏🙏🙏
    Seriously there is no words to describe how much u have contributed in so many people's life including mine. Will be forever grateful 🙏🙏🤍🤍🤍😇

    • @DivyaAS00
      @DivyaAS00 Год назад +2

      Hey how did you contribute this money? Where’s the option for it? Even i wanna contribute

    • @harshgrover783
      @harshgrover783 Год назад +5

      ​@@DivyaAS00 when you play this video, there is thanks option near to download option. Click there and you can pay minimum 40 rupees and you can increase as much as you want.

    • @doesdo466
      @doesdo466 Год назад +6

      bhai you tube le leta h 30% sir ke gpay per krdo sab krna hi h toh 100% unko toh jaaye

    • @wasimthewilloffire
      @wasimthewilloffire 9 месяцев назад

      ​@@doesdo466 lene do.. yaar... Sir ka popularity v ho jayega as Guru dakshina ❤

  • @anupyadav550
    @anupyadav550 Год назад +39

    step 1
    step 2
    step3 18:51
    step 4 39:37
    step 5 47:44
    bill and hold 57:08
    contract cost 59:33
    illustration 73 1:02:06
    repurchase agreement 1:04:00
    illustration 67 1:13:09
    illustration 66 1:16:04
    sale with right to return 1:18:56
    illustration 34 1:21:40
    warranties 1:27:28
    illustration 35 1:30:15
    illustration 36 1:33:29
    contract modification 1:34:43
    illustration 9 (vv imp) 1:41:34
    ilustration 8 1:39:40
    10 1:45:45
    11 1:47:36
    14 1:48:52
    16 1:50:43
    22 1:51:35
    25 1:54:43
    26 1:55:06
    27 1:55:49
    29. 2:11:01
    30. 2:18:35
    31. 2:21:54
    32. 2:27:51
    39. 2:38:39
    40. 2:41:53
    45. 2:48:01
    46. 2:49:38
    47 2:51:30
    48. 2:51:52
    49. 2:52:56
    50. 2:53:58
    51. 2:55:52
    52. 2:56:49
    54. 3:00:35
    55. 3:01:52
    57. 3:07:34
    60. 3:11:32
    61. 3:14:32
    63. 3:16:41
    64 3:18:13
    65. 3:19:34
    68. 3:28:16
    69. 3:30:44
    72. 3:33:03
    56. 3:36:14

  • @RekhaGupta-mn3nl
    @RekhaGupta-mn3nl Год назад +39

    Sir aap best ho....aap ekdum tension mat lo sir....hum students ka ratio itna zyada hai na ki soch bhi nahi sakte aap....aap God ho hum sabke liye aur ye hum sab exaggerate nahi karte hai literally Aisa feel karte hai....aapse achchha teacher mujhe kabhi bhi nii Mila aur mil bhi ni sakta....aapke paas bahot saari blessings hai to aise logo ke kuchh bhi bolne se ya karne se kuchh hone ka nahi hai sir....aapki shield ban jaayenge hum sab....aap teacher nahi ho sirf acharya ho hum sabke liye....selfless ekdum....we all love you to the moon and back ❤❤aur hum sab blessed hai ki aap humein is journey me mile....saara credit aapko hi jaayega humaari success ka 🙏🙏🙇‍♀️

  • @rahulbaghel8824
    @rahulbaghel8824 Год назад +17

    6:19:40 Dealer Lessor (ILLU-38)
    7:02:25 Sale and Lease back (ILLU-45)

  • @neerajsanwal7426
    @neerajsanwal7426 Год назад +13

    Thanks! i think everybody should contribute a little bit ....thanks for your hardwork sir

  • @rahul.bhojwani
    @rahul.bhojwani Год назад +1

    For my reference (Ind AS 115)
    2:27:53 - 2:37:28 Better presentation of Q31

  • @ayushjain3778
    @ayushjain3778 Год назад +2

    1:05:00 repurchase
    3:35:00 illustration 56

  • @sagarqty0508
    @sagarqty0508 Год назад +9

    6pm se 1.40am tak aisa active session hardly koi faculty rakh pata. Sir flower nhi, fire h😐🔥

  • @varshakharya3794
    @varshakharya3794 Год назад +2

    recap
    Question 32 5:42:05
    Question 37 - 6:14:24
    question 38 - 6:27:44

  • @saahilnazir5123
    @saahilnazir5123 Год назад +26

    This man is gem... believe me I have spent days on ind as 115...but the clarity i got today by watching this lecture including questions is next level...🎉..

  • @Meet.Rajgor
    @Meet.Rajgor Год назад +27

    *Starting Time*
    IndAS 115: 00:01:55
    IndAS 116: 04:42:40
    Thank You Sir, Your Efforts are also motivate us. 😊

  • @Good.vibes.matter
    @Good.vibes.matter Год назад +3

    👉Most expected question for may 23 😊
    🔴 115
    1:03:23 - Re purchase agreement
    3:00:32 - Determine transaction price
    🔴IND AS 116 from 4:42:40
    4:56:35 - Activities not a component of lease contract
    4:59:20 - Allocating contract consideration to lease and non lease component
    5:31:00 - ICAI Favourite*😅- ( must practice once ✍️)

  • @kunjagrawal5338
    @kunjagrawal5338 Год назад +16

    he's providing full knowledge at zero cost to viewer. any words of appreciation will be less. I wish to help you in any manner to promote growth of your classes after achieving success and job. Students NEED YOU SIR!, you are a need ! not just a faculty of fr and sfm class

  • @hischild9981
    @hischild9981 Год назад

    ind as 116 4:42:43
    ind as 115 revenu..compl till 01:00:00
    01::48:00
    02:47:00
    03:16:01

  • @DhanashreeDoshi
    @DhanashreeDoshi Год назад +11

    Har Har Mahadev!!
    I pray God to give all of us equal strength to study as much as you have to teach!!
    Thank you Sir for this!! ♥😇

  • @RADHEKRISHNA_2012
    @RADHEKRISHNA_2012 Год назад +1

    4:42:52 ind as 116 start

  • @bhumika7286
    @bhumika7286 Год назад +2

    Har student ko alag tarike se samajh aata h har student ki requirement alag hoti h
    Aur aap same usi manner me padhate ho jaise mujhe samajh aata h
    Active energetic logically practical approach actual world me kaisa chlta h
    I can totally relate what m studying where i can use it...... thank you so much guru ji😊❤🙏

  • @divyakhanchandani7122
    @divyakhanchandani7122 Год назад +2

    4:42:53 leases

  • @HimanshuKhosla-o5f
    @HimanshuKhosla-o5f Год назад

    4:38:06 Leases
    3:36:12 Illustration 56 Revenue

  • @purvibhutra2732
    @purvibhutra2732 8 месяцев назад

    Wow sir itna mast padhaya hai aapne! Sab concepts crystal clear ho gaye ek baar me hi! Thank you so much sir for this best ever revision video 🙏

  • @monicaverma41
    @monicaverma41 Год назад +1

    5:43:35 Modification

  • @Pathshala7099
    @Pathshala7099 Год назад +1

    Awesome teacher
    Allah aapko salamat rakhe

  • @CA_whosings
    @CA_whosings Год назад +2

    Kash youtube pe esa option hota ki jitni baar view karo video utni baar like kar skte hai...mai har baat likhe karta sir ❤

  • @sakshigoyal8453
    @sakshigoyal8453 Год назад +5

    4:39:25 Such people never succeed coz they spend their life back bitching other people. You don't need to mind such "Mandbudhi" people. Nobody can take away your qualities from you. So you just focus on yourself. I express my immense gratitude to you for making 2 devil subjects of CA finals so so easy for us.

  • @mansisingh7800
    @mansisingh7800 Год назад +7

    Your efforts are undoubtedly commendable.
    Thank you would be an understatement.Much Regards and Gratitude

  • @karanshah16
    @karanshah16 Год назад

    5:45:46 Modifications to Lease

  • @akashmittal96
    @akashmittal96 Год назад +1

    Hare ka sahara humlog ke liye ❤🙏

  • @sravanrao1017
    @sravanrao1017 Год назад +3

    Most probably we will find these questions in FR QP on May 2nd 1:45 PM😊
    SBP : Graded options question
    FI:: CFI( allocation of transaction cost )
    103:: Joint operation question ( AWM/01 BLOCK), Concentration test
    116:: Dealer lessee
    Ind as 2 :: Joint product & by product
    115:: Loyalty points, revenue recognition (Input method) elevator cost,. Financial component..
    Ind as 19,CSR.

  • @srinivaspaguturu4215
    @srinivaspaguturu4215 Год назад +11

    Really you are putting efforts more than a student . Really hats off to you sir 👏 🙌 🙏

  • @amairamathur189
    @amairamathur189 Год назад +9

    Sir I have no words to express my gratitude towards the dedication and hardwork you do for us students.. I'm literally in tears..you make everything seem like a cakewalk. 😭 May god bless you sir! 🙏🙏🙏

  • @utkarshgupta2417
    @utkarshgupta2417 Год назад

    5:13:13 illustration-28

  • @chandudevuni4316
    @chandudevuni4316 Год назад

    Athma paramatma jagati sir hamara Mahatma 😊 thanks sir much useful expecting question from these session

  • @SomeswarRy
    @SomeswarRy Год назад

    sale with right to return 1:19:00

  • @jinaliii
    @jinaliii Год назад

    Sir..... Is attempt mein pass ho jaungi.... To sirffff aapk wajah se.... Both fr and sfm ka pillar apne kafi strong base banakar dia aapne....
    Thank you ♥ ♥ ♥
    You're really blessing in disguise ❤️

  • @ankitrathi4729
    @ankitrathi4729 Год назад

    4:42:40 lease started

  • @taniyaameena
    @taniyaameena Год назад

    Grateful for this video . A big thank you.
    May God keep u under his protection and mercy always.

  • @karanshah16
    @karanshah16 Год назад

    6:10:13 thanks for clarification 🙏🏻

  • @CASakshi6
    @CASakshi6 Год назад

    5:42:05 entity w fast revise
    6:14:24 I'll 37 fast

  • @kanikamalviya4439
    @kanikamalviya4439 Год назад

    4:41:05 leases start

  • @WittyChokri
    @WittyChokri Год назад +6

    4:38:19 leases

  • @rizwanasyed584
    @rizwanasyed584 Год назад +2

    Indas 115 in 3.5 hours with questions?
    Sir, 1st time studying this Indas , Thank you so much dil se ♥️
    Loving you more and more 🤍

  • @ItsMilanItaliya
    @ItsMilanItaliya Год назад

    Illustration 34 1:21:36

  • @ranjanpathak9055
    @ranjanpathak9055 Год назад

    Amazing sir......maja aa gya itni jldi with concept questions laga lena😅😅Thank you sir😊

  • @man12443
    @man12443 Год назад +2

    Prateek Jagati Sir is like Sandeep Maheswari Sir for CA community❤

  • @vinayagarwal2682
    @vinayagarwal2682 Год назад

    Additional point 56:00

  • @saloninaharcafinalist
    @saloninaharcafinalist Год назад +3

    if you have doubt in ill.56 study material ca final fr then now i can help you further 😅 because my doubt got finally resolved altogether with reasons therefore now i am explaining you further so -AS PER THE GIVEN DATA IN THE QUESTION THE STANDALONE SELLING PRICES ARE GIVEN FOR LICENCE A AND LICENCE B ARE Rs.16,00,000 AND 20,00,000 RESPECTIVELY AND THE ENTITY IS SATIFYING THE PERFORMANCE OBLIGATION FOR LICENCE A i.e. 1 MONTH LATER AND FOR B AT INCEPTION YAANI KI LICENCE -A KO TRANSFER KIYA JAYEGA 1 MONTH BAAD AND LICENCE -B KO KIYA JAYEGA 0 PERIOD PAR
    NOW COMES THE DATA REALTING TO QUESTION HEREBY IS LICENCE -A KA FIXED AMOUNT DIYA HAI IS Rs. 16,00,000 AND LICENCE B KA 20,00,000JO HAI VOH VARIABLE CONSIDERATION HAI AUR SALES BASED ROYALTY VAALA CASE HAI TOH ACCORDINGLY AGAR HUM AMOUNT KI BAAD KAEIN TOH ISS CASE MEI AMOUNT JO HAI VOH USKI STANDALONE SELLING PRICE KO REPRESENT KAR RAHA HAI CORRECT TOH KISI BHI TARAH KI KOI BHI MANIPULATION HAI TOH ACCORDINGLY TANSACTION PRICE LICENCE A KE LIYE HOGI 16,00,000 AND LICENCE -B KE LIYE HOGI 20,00,000 BUT BAAT AATI HAI THAT WHEN THE REVENUE IS TO BE RECOGNIZE
    LICENCE -A FIXED CONSIDERATION HAI FIXED CONSIDERATION KE CASE MEI HUM REVENUE TAB RECOGNIZE KARTEIN HAI JAB HUM PERFORMANCE OBLIGATION KO SATISFY KAR DENTE HAI YAANI KI KAB HUM TRANSFER KAR RAHE HAI GOODS AUR SERVICES TOH HUM KAR RAHE HAI 1 MONTH LATER TOH ACCORDING LICENCE A KE LIYE HOGA NOW LICENCE B VARIABLE CONSIDERATION HAI AUR LICENCE B JO HAI ROYALTY BASED HAI USKA PROVSION KYA HONTA HAI LATER OF PERFORMANCE OBLIGATION SATISFIED OR SUBSEQUENT SALES AS PER GIVEN DATA IN THE QUESTION LICENCE B KE CASE MEI PO SATISFY HO RAHA HAI 0 PERIOD MEI AUR SALES KAB HOGI PROPER NHI DE RAKHA HAI BUS ITNA BTAYA HAI KI FUTURE MEI HOGI TOH ACCORDINGLY IN CASE OF LICENCE B REVENUE IS TO BE RECOGNIZE AT SUBSEQUENT SALES DATE CORRECT NOW CASE B USMEI KYA BTAYA HAI KI JO THAT I COMMENTING IN NEXT COMMENT

  • @minalsoni2785
    @minalsoni2785 Год назад +1

    You are the great sir…. Hats off to your efforts… even you are working harder then us…🙏🏻🙏🏻

  • @gunjeshkabra1290
    @gunjeshkabra1290 Год назад +1

    Tysm sir

  • @maryadajain
    @maryadajain Год назад +1

    Sir you are one of the best teachers I have come across. Ignore such student or persons. Please accept my best wishes for your future. The dedication and commitment towards teaching you have is commendable.

  • @dramaworld3638
    @dramaworld3638 Год назад +1

    Thank you isn't enough for your efforts. ❤

  • @man12443
    @man12443 Год назад

    Guru tusi great ho❤️🙃

  • @AnkitGupta-yh3hi
    @AnkitGupta-yh3hi Год назад +1

    Sir hats off to your efforts. Your passion towards teaching is clearly visible in this video❤.

  • @nainasingh1341
    @nainasingh1341 Год назад

    God bless you sir
    We are blessed to have you..

  • @farheennaaz
    @farheennaaz Год назад

    Hats off to you sir, irrespective of your health you deliver alot. You are a big big support for students and we students are really blessed to have you as our Mentor.

  • @mappyfacts4978
    @mappyfacts4978 Год назад

    Thank you so much for your efforts Sir 🙏.. May Bhole Shankar bless you with all the success and happiness 🙏

  • @casyedasushma
    @casyedasushma Год назад

    Aap apni hi nahi humare najar mai bhi hero ho sir❤️

  • @naveenkumargautam4834
    @naveenkumargautam4834 Год назад

    Down to earth Guruji🙏

  • @Krishna_harne
    @Krishna_harne Год назад

    Sir your teaching approach is very simple & easy baki log unnecessary chijo ko complicated kr dete h or students ko lgata hai sb hard h apke lecture ekdm best hote h beginners ko b smj jata h agar age ni pdha ho to b

  • @vaidyanatheaswaran4252
    @vaidyanatheaswaran4252 Год назад

    3:13:00 control toh I mean risk n reward toh Sri Lanka land hone k baad hi Tfr hoga na

  • @rishabhgupta1303
    @rishabhgupta1303 Год назад

    Repurchase aggre. 1:04:00

  • @roshan8329
    @roshan8329 Год назад

    Most selfless teacher I've ever seen. May god bless you and your family sir❤❤❤

  • @rajathgk4441
    @rajathgk4441 7 месяцев назад

    56:50 Other points like bill n hold etc

  • @Anjali-dx1pn
    @Anjali-dx1pn Год назад

    Leases ind as 116 4:43:00

  • @sahilmore7342
    @sahilmore7342 Год назад

    Thank You siirrrr !!! These videos are suchhh a blessings for all the students ❤🎉🎉

  • @vinayagarwal2682
    @vinayagarwal2682 Год назад

    Elevator 3:22:00

  • @ydev4554
    @ydev4554 Год назад +1

    6:37:10 Q9 imp q

  • @anjusinha163
    @anjusinha163 Год назад

    Thankyou sir 🙏🏻🙏🏻

  • @nutanverma4860
    @nutanverma4860 Год назад +1

    Om namah shivay 🙏

  • @taranarora8029
    @taranarora8029 Год назад

    Thank you sir for everything
    You are literally saviour 👏👏👏👏👏👏

  • @Yashkhandelwal08
    @Yashkhandelwal08 Год назад

    Thank you so much sir! ❤

  • @jivesh8747
    @jivesh8747 8 месяцев назад

    Ind AS 115 till 3:46:00

  • @vaidyanatheaswaran4252
    @vaidyanatheaswaran4252 Год назад

    25 days m group 1 almost thoda kar paya aapke wajah se thank you

  • @mansisingh7800
    @mansisingh7800 Год назад +2

    4:42:48 Leases

  • @SomeswarRy
    @SomeswarRy Год назад

    🔥🔥🔥🔥🔥 superv revision

  • @PujaGupta-em1mw
    @PujaGupta-em1mw 7 месяцев назад

    Sir u r so honest

  • @payalvora1233
    @payalvora1233 Год назад +3

    Its my birthday on 2nd
    N will be writting my future on my birthday
    Sir just wish me that on this birthday i will write paper in such a way that i will clear thiss

  • @employementnews3278
    @employementnews3278 Год назад +2

    #GOD

  • @yaminimundhra539
    @yaminimundhra539 Год назад

    Hats off sir thank you ❤

  • @vinayagarwal2682
    @vinayagarwal2682 Год назад

    Bill hold 3:26:00

  • @CARoy-fb3xx
    @CARoy-fb3xx 8 месяцев назад

    Illus 29 2:16:28

  • @supriyapaygude2496
    @supriyapaygude2496 Год назад

    Thank u very much...best faculty for FR ...

  • @darshan.sarvaiya.sd1
    @darshan.sarvaiya.sd1 Год назад

    Thank you ❤️☺️

  • @snehakankariya2426
    @snehakankariya2426 Год назад

    He’s genuine pure heart and intelligent man😊

  • @Jitendra.singhal
    @Jitendra.singhal Год назад

    Superb session 😊 best faculty for FR in India ❤

  • @kusumakrk
    @kusumakrk Год назад

    Simple thank u isn't enough for u sir❤🙇‍♀️🙇‍♀️... God bless u in every aspect!! 😍

  • @bnsomashekharreddy
    @bnsomashekharreddy Год назад

    No words to express my gratitude sir

  • @manoharsharma3058
    @manoharsharma3058 Год назад

    No words for your hardwork and dedication 🙏🙏🙏

  • @shiv1068
    @shiv1068 Год назад

    Thank you so much sir 🙇

  • @phanindragnr
    @phanindragnr Год назад

    super effective.... 🙏

  • @asdsg
    @asdsg Год назад

    Wonderful marathon session really enjoyed.
    Thank you so much sir

  • @nityacutieepie2351
    @nityacutieepie2351 Год назад

    YOUR TEACHING IS THE BEST

  • @heenam370
    @heenam370 Год назад

    #5:21:20
    #6:07:20

  • @poo_corner974
    @poo_corner974 Год назад

    Sir you r doing best... 🤗thanku so much for such wonderful lectures

  • @alkabansal8821
    @alkabansal8821 Год назад

    40:00

  • @girishhavale2483
    @girishhavale2483 Год назад

    1:21:33 1:30:16