Tax Base Defn 21:21 Memory Technique for DTA/DTL 27:30 Summary of Imp Egs - 41:00 Future Tax Rate - 51:00 Steps for Practical Qsns : 53:15 Other Points 1:23:30
@manasarora1440 Жыл бұрын
Spcl cases 54:00
@aartikaliraj6 ай бұрын
32:15 examples
@rahulmahajan56586 ай бұрын
1:08:35 103 BC adjustment
@shruthikrishnamurthy977Ай бұрын
1:18:35 pharma ltd and dormant ltd
@jajalamanish86212 жыл бұрын
The explanation and your hand written notes are enough to understand IND. Just can’t express my gratitude for your efforts and assistance. Just by referring to your notes, all the sums can be solved easily! Credit goes for ur efforts.
@shashwatsharma77742 жыл бұрын
Bhavik choksi , Praveen Sharma, Praveen Jindal sabka video dekha tha maine par samajh mei sirf yaha aaya❤️❤️❤️
@sagarmadan66152 жыл бұрын
Bada vella hai bhai tu..
@shashwatsharma77742 жыл бұрын
Haa bhai main dusro ke comments mei reply section mei hagne ni jata hu naa Teri tarah😂
@sagarmadan66152 жыл бұрын
@@shashwatsharma7774 haggta to tu hai har video me jake .. bs vahi kr tu
@jeevankumar7467 Жыл бұрын
Bhai no doubt sir ne achha samjhaya hai But Legends ki aise burai mat karo Tumhe bhi pta hai parveen sharma kitna bada naam hai
@kartikgupta_1008 Жыл бұрын
Zindagi m kisika smjhaya hua dta dtl ni aaya Aaj agaya. Jai ho bhai
@mohitkothari28142 жыл бұрын
Helper of the last resort ❣️ Great mentor providing with the bird eyes view of every concept with clarity ✌️Technique of DTA/DTL is awesome and it's residing in veins which i found very difficult in identifying. I pour my heart out to thank you for a guidance and mentorship ✌️
@jhanwar43822 жыл бұрын
27:30 Memory technique to identify DTA and DTL
@narainjethani28952 жыл бұрын
Thank U so much for this Time pin. ☺️☺️ And Thank U So much Sir for all the revision lecs..Grateful to U..Radhe Rahde☺️☺️☺️
National award milna chahiye .. aap dono bhai o ko .. Desh ki seva kar rahe he😊
@jigneshm372 жыл бұрын
1:19:50 Pharma ltd adjustment 1:25:00 No Profit in future 1:31:05 Disclosure
@manishkukreja55052 сағат бұрын
Radhe Radhe sir...Explained in detailed manner very well...Thanks a lot for these Videos.😇
@shanuagrawal5452 жыл бұрын
Detailed but to the point. This is the quality of Agarwal brothers🙌🙌🙌🙌🙌
@rajpanchal68632 жыл бұрын
1:01:00- share based payment
@shubhamkulshrestha25247 ай бұрын
Mujhe smjh n aya ye asset kyu assume kr rhe h
@SPACforeverlearner6 ай бұрын
09:30 Rationale for DTL/DTA 19:30 why B/s appr 51:03 why future tax rate(* announced before DOR aka Substantively Enacted Tax rate) 55:00 D.Tax cal. in special cases
@nikitavarshney3211 Жыл бұрын
Classs ko bich m stop krk subh k 3:30 bje ..m apko dilll s Thank You so much khna chahti hun..Kuch tym phle i have a fearr ki "FR" k itttaaa huge syllaabusss m kse revise krungiiii or itttiii bdddi bdddi classeess li jisk kuch smjh n ayaaaa.. usko smjhn bhiii tha fir sssss😞. Bt nowwww Dhere Dhere confidence ara h.. and I can say "Kar Har maidan Fatehhh" And willl gettt gooddd marksss in "FR"😀😊
@vaidyanatheaswaran42527 ай бұрын
Bohot sare videos dekhe h half samaj aata tha par jo clarity vo example se mili h na bohot sahi
@bittuchouhan37902 жыл бұрын
Thanks a lot for the video....I used to confuse between DTA nd DTL but after watching this it is very easy to understand these terms ❤️
@prabhjotsingh-hz1fe6 ай бұрын
आपने बहुत बेहतर तरीके से सभी चीज़ो को समझाया आपका बहुत बहुत धन्यवाद् और आभार 🙏
@iamme453110 ай бұрын
sir. im from pakistan. boht decent way mai smjhaya appny. boht boht shukria.mera ye CA inter ka qualifying attempt hay ab final ki reporting b app k lectures dekh k krun ga.
I just thought let's start indas12 & got this notification 😀
@d.v32317 ай бұрын
Income tax accounting Tax expense - IT expense recorded as per this indas Defferent tax(DTE) & current tax expense(CTE) CTE- actual IT payable to govt. DTE- IT saving due to the TEMPORARY difference in CARRING AMOUNT(amount as per INDAS Principle) & TAX BASE (amount of asset as per IT act provisions) 🎉 CURRENT TAX ACCOUNTING- tax payable in next 12 MONTH Journal entry 1) to recognise CTE CTE (P&L/OCI#) AC dr To Provision for current tax (liability) 2) To recognise Advance tax PAID Advance Tax (asset) Ac dr To bank ac # Tax on item related to p&l recorded in p&l and same foe for OCI 🎉 DEFERED TAX ACCOUNTING Use balance sheet approach as per INDAS 12 To calculate DTA & DTL 😊 calculation of DTA & DTL DTA DTA AC dr To DTE(p&l /OCI) To reverse DTA in future Reverse above entry DTE Same as above concept 😊Steps to calculate DTA /DTL 53:00 1. Get CA of A&L 2. Get Tax base of A & L as per IT ACT 3. Calculate Temporary taxable difference 4.calculate DTA /DTL ON TTD 5. PASS JE(IF asked)
@priyankmaheshwari26338 ай бұрын
Good evening sir. I want to ask what about FTA , is it important. And why it is not discussed in revision video and no mention in notes
@legalGuruDeepSinghTomar11 күн бұрын
Jai Shri Radhe Radhe , Jai Shri Krishana , Very Nice Explanation Thanks Sir
@saivenkatnagarala2 ай бұрын
Best thing is he summarises questions also in theory as a pointers and it saves ur time by skipping those questions & helping in LDR
@devendertanwar23945 ай бұрын
you make things very simple and clear crystal,
@priyamagrawal8976Ай бұрын
Thanku ajay agarwal sir for revision lectures..
@aishwaryakulkarni9481 Жыл бұрын
Your explanation style is very simple and genuine! helped to understand the concept easily. thank you so much!
@RSSthoughts2 жыл бұрын
Thank you 😊 Radhe Radhe 🙏
@RajshekarIengar2 жыл бұрын
Thank you so much Sir Radhe Radhe🙏
@HassanSheikh-v5d11 ай бұрын
I must say you explain concepts great. I am a CA final student in Pakistan and don't have time to take all lectures because of articleship but after watching your video, I can easily revise all my concepts. Thanks
@SnowwMaan19 күн бұрын
Chalo ab DTL create karo
@HassanSheikh-v5d18 күн бұрын
@@SnowwMaan You replied late..I Already passed my Advanced Reporting subject😃
@SnowwMaan18 күн бұрын
@@HassanSheikh-v5d Congratulations
@shilpagupta21676 ай бұрын
Sir logically toh revaulation of assets jo hota hai at fair value at time of business combination it is never allowed in income tax so it is a permanant difference. So why deferred tax is created on that?
@bhagyashribapte5176 ай бұрын
upto 54:09 normal provision, after that special cases.
@caajitmishra95909 ай бұрын
The way you explained the each concept is amazing.❤
@nitindubey45346 ай бұрын
Wow, what an incredible breakdown of IND AS-12...!!! Your video has really strengthened my understanding of the concept. Thank you for explaining it so clearly and comprehensively. I feel much more confident about this topic now. Keep up the fantastic work....!!! Radhe Radhe...!!!
@rahul.bhojwani2 жыл бұрын
Thank u sir...these revision videos are really helpful ❤️
Sir kindly upload a revision vdo for other small IND AS These videos really help me alot Thank You so much Sir
@rohtashbaghel72442 жыл бұрын
सबसे ज्यादा खुशी का पल , वो है जब आपका नोटिफिकेशन आता है।
@rahulyp8376 ай бұрын
Waah
@gunjanvijay598926 күн бұрын
FOR NEXT REVISION +Notes Tax Expense 1:13 to 3:30 Memory technique 27:16 DTL/DTA calculated is closing balance : 48:55 Deferred tax in special cases 54:10 to1:08:34 Special point 1:19:01 to1:20:25 other Points: 1:23:30 to 1:37:56
@payalchhangani91242 жыл бұрын
Can't thank you in only words.! I am so much relieved from FR by watching your Revision Videos and refering your Notes✌️ Thank you 😊
@AmitGupta767622 ай бұрын
Thank you sir for the revision lecture. It really helped a lot.
@yuktigupta47119 ай бұрын
The way you explained concepts is just awesome 👍
@Happypill_4_U2 жыл бұрын
Hi sir , Thanku so much for these videos These are very helpful to us for easy revision
@apurvaagarwal9020 Жыл бұрын
Share base payment 1:00:43
@RadheRadhe-ie8en Жыл бұрын
Thank you so much sir for your efforts for us Radhe Radhe ❤❤🙏🙏
@prabhunani57508 ай бұрын
Very helpful. Thank you so much for your efforts for detailed explanation.
@raunaqlal20 күн бұрын
Asset main aggar tax base zyada toh DTA banana & vice versa Liability main aggar tax base zyada toh DTL banana & vice versa
@harishr66852 жыл бұрын
Where is Atul sir ... Want to see his vedios
@yashjindal37272 жыл бұрын
Bhaiya please update the Business Combination revision Lecture Videos. Eagerly Waiting🙏🙏🙏 Thanks in advance
@AtulAgarwal2 жыл бұрын
Aane wala hai
@the_abhisharma Жыл бұрын
dhanewad sir radhe radhe jai shree khatu shyamji💛
@dhruvsharma99665 ай бұрын
1:19:42 special adj
@tejaswadher2 ай бұрын
Thank you sir...Radhe Radhe
@siddhishrivastav60977 ай бұрын
Self notes: Basics 00:00 Refer notes **For Current Tax : Current Tax Rate **For DTA/DTL : Future Tax Rate Special cases : 53:59 Revise again from video 1:09:08 Business combination - Deferred tax for goodwill **Goodwill already in Balance sheet of Acquiree - DTA/ DTL created (Pharma Ltd) **Goodwill arising on Business Acquisition - No DTA/ DTL
@nikmishra10279 ай бұрын
Sir I am ACCA student but referred to lectures for concept clearing, so please come in the field of ACCA also because there are no teacher like you who explains like this.
@AnuragJain-u9w5 ай бұрын
Thank you sir kab se samjhne ki koshish thi aaj aa hi gya smjh dta dtl
@nadiyasheikh Жыл бұрын
Thanku sir dil se... bhot achcha padhate h aap
@mayankraj73263 күн бұрын
Radhe Radhe..!!!! Ind AS -12 swaha
@abhishekmeel9999 Жыл бұрын
Sir MTP part 2 nov 23 mei ek question hai jisme foreign creditor ka amount change hota hai due to exchange rate……uspe deferred tax cal. Hoga kya?
@bikaspandit81927 ай бұрын
Love you sir now i m very much confident to cop up with sums only because of your this great detailed revision lots of love 🥰🥰🙏🙏
@yashshah1942 жыл бұрын
thank u so much it is very helpful for concept revision😍😍
@gauravtomer94053 ай бұрын
For my personal reference.......27:30 to understand when DTA/DTL is created
@meghananagesh6600 Жыл бұрын
Thank you so much sir
@swapnilpatil2977 Жыл бұрын
53:59 Special cases
@CrispyTower22 күн бұрын
Thank you sir
@manujchandani17478 ай бұрын
1:25:00 Other points 1:08:30 Business combination point
@mrderek28922 жыл бұрын
Really very good revision. Thank you very much
@ashmitpatidar4333 Жыл бұрын
Explained so effectively to form logic and background of accounting. Thank you Sir! PS: Few of the other faculties just explained so technical and language based ki kuch samjh nahi aaya cause and effect of the accounting. Massive respect to your way of delivering the concept.
@bhinigupta17206 ай бұрын
Hare Krishna ❤️🌈🙏
@chadarrohit973 ай бұрын
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!
@MM-jx7rlАй бұрын
Thankyou so much sir!🙏
@sanjusreeroy9378 Жыл бұрын
wow!!!...maan gaye sir!! just wow...i have taken classes of a "maybe famous" sir, he gave just an illogical explanation for why we dont have to create DTA/DTL on Investment in subsidiary. the explanation you have given that is much more logical and precise. i have started to become much more confident in FR than before. Thank you so much.
@deepashreechourasia73017 ай бұрын
Thank You so much Sir!🙏 Radhe Radhe!🙏
@PankajSahu-zd4xn8 ай бұрын
Radhe radhe shyam se milade 🙏🙏🚩🚩🙏🙏
@User7xghhdd3334 ай бұрын
Sir incorporation expenses 100 ka to uska treatment assets ki tarh hoga ya liability?
@akashjha4746 Жыл бұрын
1:23:00 Prudence concept
@GauravvDubey Жыл бұрын
1:30:04 logic for 2nd priority
@v.praveenkumar7842Ай бұрын
00:24:00 TAXABLE TEMPORARY DIFFERENCE
@The_Rajat_Solanki5 ай бұрын
Best explanation on ind as 12... No one else can do it except you sirrr
@rishabsuvarna1878 Жыл бұрын
Conditions to recognise DTA 1:23:35
@vaishalipurohit23052 жыл бұрын
Sir is it there is any change in FR concept notes as I have notes of may 2022 ?
@nehabendigeri60323 күн бұрын
Wowww thnk u sir🎉🎉
@divyankgyanchandani25062 жыл бұрын
Amazing lecture thankyou so much !!
@sandeepkumar35652 жыл бұрын
Was waiting since long time thank you very much ..
@ok-kb1wo4 ай бұрын
Interest is taxable on accrude basis as per icds
@rahulagrawal49312 жыл бұрын
Great Understanding Ajay Bhai 🙂 Thank you
@vishalsinghchundawat3264Ай бұрын
Liability mein liability (DTL) agar tax base jyada Asset mein asset (DTA) agar tax base jyada Vice versa
@ishitajain84282 жыл бұрын
Please upload business combination and CFS
@tusharmodi76556 ай бұрын
Salute to you sir!!❤❤
@ravishekhar80832 ай бұрын
Radhe radhe guru ji ❤
@arbblr Жыл бұрын
My Ind AS 12 is sorted thank you sir!
@decko56317 ай бұрын
27:30 Memory technique to identify DTA and DTL (V IMP FOR YOU)
@pratik63422 ай бұрын
1:18:13 DTA/DTL Adjustment..Extra Vs Total
@CaAkash13 күн бұрын
बोलो वृंदावन बिहारी लाल की जय 🧡🧡 राधे राधे 🎉🎉🙏🙏
@thrisankkoganti5 ай бұрын
Thank You Sir
@swatii7878 Жыл бұрын
1:18:45 imp
@helping43212 жыл бұрын
Radhe Radhe ❤️❤️❤️❤️❤️❤️
@LalitJoshi-ef2iuАй бұрын
Thank you sir ❤
@shubhamjain75082 жыл бұрын
Bhaiya please provide for CFS...much needed 🙏🙏🙏
@AtulAgarwal2 жыл бұрын
Aane wala hai
@sahilkothiya2 жыл бұрын
Thank You 🙏..... It's worth it....
@kartikmahajan2683 Жыл бұрын
Thank you so much sir your vedios are really helpful . Sir when will you upload vedios of Indas 21 ,33 and 19
@shubamwadhwa40532 жыл бұрын
Thank you for this wonderful session sir!!!!!
@travelwithca_tyagi2 жыл бұрын
Sir notes kaha se milenge ye waale jaha se aapne padaya hai ???