IND AS 109 Revision | CA Final FR | Financial Instruments | By CA Ajay Agarwal AIR 1

[@shreyaswalzade]

Time stamps 36:30 example of FA FL Equity 41:29 methods for measurement 48:18 amortised cost method 01:24:36 fvtoci method 01:27:03 fvtpl method 01:29:35 compound financial instruments 01:45:42 modifications in terms of FA 01:50:26 modifications in terms of FL/ derecognition of fL 02:02:12 derecognition of FA 02:16:33 impairment of FA 02:25:09 accounting of Financial Guarantee 02:40:04 accounting of Derivatives Contract 02:53:51 hedge accounting 02:59:04 Embedded Derivatives 03:33:13 trade date / settlement date accounting 03:37:30 reclassification of Financial Asset

[@keyurmulrajani2221]

Thank You. Blessed be!

[@lakshmipriya1638]

Thanks a lot

[@snehachanchlani8656]

Thank you for this 😍

[@ammarhabeeb6903]

Thanks broo!!

[@may22cafinal96]

Early redemption 1:41:00

[@Yash-zi2nn]

36:30 Example of FA FL Equity 41:29 Methods for Measurement 48:18 Amortized Cost method 01:24:36 FVTOCI Method 01:27:03 FVTPL Method 01:29:35 Compound Financial instruments 01:45:42 Modifications in terms of FA 01:50:26 Modifications in terms of FL/ Derecognition of FL 02:02:12 derecognition of FA 02:16:33 Impairment of FA 02:25:09 Accounting of Financial Guarantee 02:40:04 Accounting of Derivatives Contract 02:53:51 Hedge accounting 02:59:04 Embedded Derivatives 03:33:13 Trade date / settlement date accounting 03:37:30 Reclassification of Financial Asset

[@ss_Archives]

Timestamps 5:00 Financial Assets 9:06 Financial Liabilities 14:00 Equity Instruments 36:30 Examples Pg 67 41:40 Methods of Meas. & Recog. of FA & FL 49:00 ACM Accounting 1:24:30 FVTOCI Method 01:27:00 FVTPL Method 1:29:30 CFI Accounting 1:50:40 Modification/Derecognition of FL 1:59:30 Debt Equity Swap 2:02:15 Derecognition of Financial Assets 2:10:00 Factoring of Debtors/Receivables 2:16:30 Impairment of FA 2:25:40 Accounting for Financial Guarantee 2:40:00 A/cing for Derivative Contracts 2:53:50 Hedge Accounting

[@riya55_]

Emb derv 2:59:00

[@Rajjj-oc4ql]

We are literally Indebted to These 2 Brothers, for giving a lot of clarity on what to study,how to study. Thank you so much sir 💖

[@manishmahato2001]

Agreed 💯

[@pushpitamandal2351]

True💯

[@sakshibansal7297]

Agreed 👍

[@princebansal5831]

True ❤

[@shivamdixit9331]

Bhaiya you are Alakh Pandey sir for our CA course. You have brought a revolution to CA tution classes, where the BIG players of CA classes used to charge huge fees are reducing their fees to meet competition. You have provided commendable quality lectures with wonderful concise content and simple notes, in short you have made difficult CA look easier and simple. For us Sir your Channel is " CA WALLAH "

[@subratnanda6933]

He is not allakh pandey sir of CA course, but he is Ajay Agarwal sir of INDIA😎

[@yj9032]

Alakh Pandey is chillar

[@mohitvermakkp]

​@@subratnanda6933 true bro 💯% Agreed Why are we comparing them with others they both have different personalities.

[@roychannel8971]

@@subratnanda6933 😎😎😎😎

[@surbhianchal2925]

​@@yj9032or tum kya ho

[@MuskanShah86]

LDR foe my referance 02:02:12 derecognition of FA 02:16:33 impairment of FA 02:25:09 accounting of Financial Guarantee 02:40:04 accounting of Derivatives Contract 02:53:51 hedge accounting 02:59:04 Embedded Derivatives 03:33:13 trade date / settlement date accounting 03:37:30 reclassification of Financial Asset

[@sakshipurohit9661]

No offence to any renowned faculty, or any faculty from whom we have taken regular classes, but it has to be accepted, that this person has the magic to make any concept so easy to understand that no other faculty could ever do.

[@reyonadsouza8895]

Absolutely correct 👍

[@parthmehta5291]

Soo truee

[@adityagupta265]

+1

[@AbdulHameed-bh1cr]

True 👍

[@lala_lala_03]

Agree ☣️

[@ManishG_05]

RAM LAXMAN OF CA FINAL, Who Truely Working Hard to Crack the exam.

[@archilramani67]

Chapter Which required nearly 200 pages, it's concise in just 25 pages. It's very helpful on last day revision, too. Thank you so much ❤️

[@seemabidnur6040]

1:30:31 Compound Financial Instrument 2:02:14 Derecognition of financial asset 2:10:05 Factoring 2:16:32 Impairment of financial asset 2:25:10 Accounting of financial guarantee

[@keyurmulrajani2221]

||Radhe Radhe|| Happy Holi! Bhai 4 hrs only on water, I took 2-3 break to snack on something, 4 5 times for water.... Hats off brother! It's our privilege to have a mentor like you both.. Thank You. Blessed be!

[@Deepak-ib6fr]

That's y they are AIR 1

[@alikhan-ho7ev]

Jitni bhi tareef ki jaye kam hai, superbly excellent without any comparison. You have set the benchmark to a level beyond reach. Thanking you from the core of my heart.

[@sagarkinare]

Ajay seems like a very likable person overall. People need such friends in their life.

[@employemement]

I have been a fan of PS, but since last 3-4 days i am going through your revision lectures and i must say you way of teaching ie on point and no non sense extra knowledge is the best. Keep it up 👍🏻.

[@ro_hitz]

In the month of April'2024, I was going through this lecture as a Student. In the month of Aug.'2024, I am going through this as a Member in preparing for the interview. Kuch bhi ho..ye recordings to jindagi bhar kam aane wali hai.

[@ananyaghosh4128]

41:00 - Accounting part begins 49:10 imp - ammortised method 3:15 embeded deri (entity A Q39)

[@camahimasrivatava1701]

I thought I would skip this chapter as in FR there is a myth that it is very big and difficult chapter.... can't even imagine that in this 4 hrs revision lecture only I would get this level of clarity in my concepts... now for me whenever I want to revise a chapter of FR or SFM, I simply open these revision lectures which made questions solving so easy...these lectures are blessing to every CA student who are struggling with their concept clarity in any of the topic or subject. Thankyou so much Ajay sir🙏😊

[@JitendraSingh-qd7gr]

Thanks for refering me this video

[@mahaboobbeesyed8534]

Ur revision lecture is 10000 times better than my course lectures...thank u so much

[@satisfyingvideoes6602]

Literally i paid 22K to renowned "god of accounts" But all in vain.

[@sagarkinare]

@@satisfyingvideoes6602 i think more or less the difference is of self study but still cant thank enough to Agarwal brothers, they are helping more in comparison to other faculties

[@hiteshminhas8553]

@@sagarkinare yes man

[@nikhilmahawar9607]

@@satisfyingvideoes6602 same with me bro

[@someswarroy8193]

Did sarthak jain class and is regretting the choice

[@aditya9854]

Hedge Accountng and Embedde Derivative (Pending) 02:54:00 to 03:33:00

[@kushnandwani1999]

Simply outstanding. Eagerly waiting for the remaining lectures.

[@SuperheroKartik]

02:39:00 summary financial gurantee

[@atullikhmania5944]

1:19:03 transaction cost treatment in acm 1:09:23 special relationship treatment in acm

[@abhilashapandey4740]

I'm lacking with words to show how much I'm grateful to you sir and Atul sir...Hats off to both of you...

[@akanshagupta3860]

Your every lecture is a proof of the ample amount of knowledge you possess. This proves that you deserved to get AIR 1. YOU ARE THE BEST. 🙏😍

[@ritikajain4222]

01:59:30 debt for equity swap

[@peachcookie6624]

1. Compound Financial Instrument 33:33 [issuer’s pov] 2. Int/Div on Equity Instrument - Retained Earning 34:53 3. Examples for classification as FA/FL/EqInstrumnt 36:31 4. Method for measuring Financial Asset - Intention 41:30 PENDING FROM 1:50:53

[@harshmulchandani9541]

mai toh inse fr ke class bhe nhi liya fir bhe itna acche se samaj aa raha hai..ab pata chala dono sir ka AIR1 kyun aaya tha

[@parthmehta6161]

First as a student, now as a professional, Thankyou Sir, Greatful!!

[@CASomya]

Extremely "to the point" notes, excellent job ,no question's concept is left after studying these notes , thorough and deep knowledge of ICAI trends and each aspect of info like where ICAI gives marks and where not 👏👏

[@subratnanda6933]

Thanks a ton to your efforts for us. Indeed we're blessed to have teachers like you in CA course ❤️

[@lakshmikanthareddyambati1753]

2:12:35 factoring with Normal recourse journal entry

[@ammaryousaf8210]

Lots of appreciation from Pakistan. My CA final (Pakistan) exam is in 2 days, and you’ve clarified all my concepts and doubts. It was the best revision class. Your teaching method is excellent. Maza aa gya.. sari tension khatam ho gai. Thank You!!!!!!!

[@hbbh3667]

1:18:40 Treatment of Transaction Cost in IND AS 109 (for self reference)

[@lalitkapoor452]

Sir pl provide pdf link of notes in description box. Its request. And thank you for providing revision videos.

[@apoorvjain2410]

41:24 accounting part 1:29:30 CFI

[@yamin_bhoira]

transaction cost adjustment 1:19:00 imp point 1:21:37 securitisation of loan - 2:05:31 fin guarantee revision - 2:39:00

[@shivamkansal3869]

awesome commitment ajay sir.....blessed to be taught by you.

[@amrbuddy]

CA banne ke baad campus interview ki preparation ke liye revision krne ki feeling bhot different hai attempt ke revision ki feeling se. March April se aaj ki feeling bilkul alg hai... Abhi excitement level kafi high rehta hai knowledge ke liye. Phle time constraints rehta tha. Thank you so much Ajay sir Atul sir... You both played a vital role in my achievement.... Shubham sharma to CA Shubham Sharma. Wishing you a perpetual success in your life.❤❤🎉🎉

[@rohitratnani9504]

02:25:09 accounting of Financial Guarantee 2:59:04 Embedded Derivatives

[@Shivam_Gupta0311]

HATS OFF SIR KITNI HIMAT CHAHIYE HOTI HAIN CONTINUOUSLY KHADE HOKR PADNA BUT AAPNE HUMARE LIYE KIA THATS WHY AGAIN THANKU SO MUCH. SO EASILY REVISE THIS CHAPTER.

[@amoddubey4982]

Simply Outstanding....i saw lectures of so called "RENOWNED FACULTIES" , But you are really a gem.Thanks for making such difficult chapter a easy and scoring.Hats off to the effort u made in 4 hrs.🙏🙏🙏🙏🙏🙏

[@asherone28]

i must say that i have taken classes from renowned facility of FR .. unfortunately... but the way he teaches and especially his notes...are true gem 💎 I won't be able to do FR if this man hasn't provided revison classes

[@shubhankarjaiswal1865]

Exam relevant part- 1:30:00 to 3:33:00 only (CFI se Embedded Derivative A/C)

[@ronakladani666]

3:14:30 Embedded derivative - Sale of goods in Foreign currency Thanks a lot sir 🙏🙏🙏

[@ManjeetSingh-xi9vt]

Mene FR ki class praveen jindal sir se li thi unhone 15 lectures lagaye the financial instrukent par.... But smjh nhi aya dhang se.... Or soch rha tha chorr dunga ye chapter but now after watching your vedio..... Ab lag rha iitna bhi mushkil nhi hai ye IND AS...... Thanku sir....🤟🤟 ... Plz uplaod revison lectures of remaining INDAS

[@deveshsamal4331]

These lectures are gold ...A big big thank you to Ajay sir for making the topic so simple..

[@chadarrohit97]

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!

[@jinalbhavani7975]

2:03:00 securitization of loan

[@Ankit-gy3db]

The wait is over! 😊 Finally Ind As-109 aa gaya

[@futuregoals6718]

Is this lecture enough if you are doing first time?

[@sahitsagar786]

But how to get that notes ? Not found in telegram or in website .

[@SaiSomanadh]

Ankit Bhai kaisa hei aap ? IDT RameshSoni Dec21 attempt batch...

[@tanishqjain132]

1:19:46 transaction cost of FL 1:41:40 early redemption

[@tanishqjain132]

1:35:26 CFI (when Interest is mandatory and Conversion in fixed number of shares is also mandatory)

[@tanishqjain132]

2:10:05 Factoring

[@tanishqjain132]

2:00:45 Debt Equity swap

[@anuragjain464]

2:40:00 derivatives

[@digvijayrohatgi5557]

Sir , aap mike tyson ko to jaante hi honge...he has record of continuous knock outs in boxing.. Uska confidence itna high ho gya tha ki vo bol gya ki " I am the best - No one can beat me " uske baad Evander holyfield ne Mike ko haraya but vo apni haar accept nhi kar paaya aur Rematch karwaya but again he loosed badly - second loss me Mike ko itna gussa aaya ki usne Evander ke kaan me kaat diya..... Conclusion 😂- Kuch mahan FR ke log the unko lagta tha ki unko koi nhi beat kar paayega bcz they are so called bhagwan and Monopoly ... But then Atul brothers came ( Evander holyfield) and now the table has turned completely. PS -Its Not to defame any faculty but to learn a lesson ✍️

[@ytubelearning5506]

2:18:30 Why FA measured at FVTOCI is impaired?

[@kingashish4579]

Sir. When will the Audit Question bank for May - 22 will be available? And please upload ABC Analysis of all subjects for MAY-22

[@AmitRaj-fx8go]

Hats off to your exceptional effort Sir...❤ CA FINAL FR subject is incomplete without teacher like you. Truly a blessing for students❤❤

[@palkiandmuskan2507]

Commendable. The flow of the entire chapter is so smooth. Just not enough words to thank for this lecture ❤❤👌👌👌👌👌👌👌👌👌👌👌👌👌👌👌Truely deserving AIR 1 CA 🙏🙏

[@abhiram3834]

"If you can't explain it simply, you don't understand it well enough" - Albert Einstein. Thank you so much for this lecture Sir 🙏🙏 Conceptual clarity 📈

[@raviteja9494]

best video on this topic till date on KZbin. you don't give any unnecessary Gyan. Such a Comprehensive coverage in such a shortspan. You didn't Leave even one topic from study study material and you converted questions itself into notes. You covered structured sums too Yet u explained Logic behind everything so generally we won't forget. All solutions to. students problem in this vast topic in one 3 hrvideo . Lost words to what to call you. Indebted.

[@vaibhavchourasia3387]

SO HELPFULL Keep up the good work and make remaining lectures available

[@deshdeepakgarg324]

Lots of conceptual clarity in just revision that i never had in my regular lecture... Sir please upload other revision lectures asap.. Thankyou so much

[@lakshaygera001]

2:16:35 - Impairment of financial asset

[@BhupendraPatel-wp7gm]

Teaching is an ART & CA AJAY AGRAWAL is an ARTIST...

[@Muskanyaaadav]

3:14:00 embedded dervatv imp part 3:31:00 crux

[@shanuagrawal545]

Agarwal brothers are blessing for CA students🙌🙌🙌🙌🙌

[@alikhan-ho7ev]

Ajay Sir please share the business combination & consolidation revision lectures. Thank you in advance!

[@Mystic_force]

1:20:26 - Note regarding transaction cost

[@sheetalpathak9345]

i had taken Ajay sir classes for FR and after watching these revision videos i can say that he teaches in a same way in revision videos as well i mean if anyone watching only revision videos along with his CB + QB its more than enough to score exemption. Thank You so much Sir for such crystal clear concept clarity.

[@ridhigoyal1819]

Continuously speaking for 4hrs without any break😨 , Hats off to the efforts..!!!🙇‍♀

[@kashishkhanna2618]

I took class from another faculty and I was so confused, I could not solve any question because I got zero conceptual clarity, then I saw Ajay sir's classes and he makes tough chapters so easily understandable. Thanks a lot for all your efforts sir. Very grateful! 🌻⭐️

[@iamdeep2k3]

which faculty you took before ?

[@impactcommerce]

Those who don't like his video Please watch it at 2x You will love it He teaches little bit slow but in 2x it looks normal

[@gauravtripathi1919]

3:15:23 Embedded derivative Q

[@Meliodas10530]

2:47:46 DA/C 3:09:39 ED eg1 3:14:53 ED eg 2

[@cashcoach9]

Thanks!

[@c.a.2024]

01:41:01 CFI early redemption/repurchase

[@santhapreman2758]

It is the best lecture of FI.No time pass,No time waste. Only required to the point class.The name is revision,but its better than many highly paid faculties full lectures.Am really surprised the duration,just below 4 hours entire FI chapter.U r really best sir,thank you so much ❤

[@princebansal5831]

These 2 brothers are like Krishna & Balram ❤

[@misscosmos724]

Sir, aap khud bhi nahi jaante ke kya bawaal revision class bana diye hain aap. 🔥🔥

[@Relax_singh]

Just surrender yourself into him and he will write your exams🙏🙏🙏🙏

[@reshmaravichandran3827]

Sooooo very true

[@VK-fh7ud]

Start: 34:30

[@bookszonearvind5812]

sir your embedded derivatives explanation is awesome...jagati dekha...jindal dekha par koi nhi apse acha iss conceptual clarity mein

[@krisnaradhe10]

2:01:06 Debt for Equity Swap

[@divyarathi1380]

3:14:41 comprehensive Illustration 4

[@aliasgarhita4302]

Early Redemption in case of COMPOUND FI 1:41:00

[@manishkukreja5505]

Perfectly explained in very short time..Indeed the best😇

[@aditya9854]

Got more clarity than regular lectures of the so-called god. Excellent concept coverage even in revision lecture. Thanks. Pls upload a revision video for CFS and Business Combination.

[@ca_rohitbajaj]

1:41:17 early redemption

[@aashok2672]

Blessed to have teachers like you sir 🙏

[@naveenkumarsangewar692]

Sir what a conceptual clarity ...way of your explanation simple superb n understandable Tqq so much for revision lectures... Plz upload remaining lectures at the earliest...

[@divyanshprakash9061]

I had taken the lectures of FR during article ship. The clarity you have delivered in this revision video itself is far better than regular classes. Kudos to you 🥳 for this magic.

[@regawis07]

Radhe Radhe! Thank you sir. I am preparing for May 2024. The way you explained each and every concept, my mindset has fully changed towards approaching this Ind AS now. Initially there was lot of fear. And now, its only clarity and confidence. May God bless u sir. U guys are helping soo many students who cannot afford classes, by providing such high quality resources for free of cost. Grateful 🙏

[@AmitRaj-fx8go]

Nothing else than pure knowledge❣

[@AnkitYadav-bn1rf]

2:10:00 Factoring of FA

[@padmabhusanmohanty4330]

3:14:21 Embedded Derivative Question

[@Lordmj04]

Watching your session before an interview. Thank god I discovered this channel💯

[@Priya-gd8zs]

2:10:19 factoring

[@shraddha964]

No words are enough to thank you sir 🙏

[@siddhijain138]

Thankful to you Sir. ❤️❤️

[@_samyak_]

It was a Cakewalk solving questions after listening to this magical+logical video. Thanks a Lot!!

[@HardikShah-ee4xk]

Just for clarification. At 3:12 (related to embedded derivative). the 2 and 3 (not 5) be divided by 112 (and not 110) right??

[@gapoorva]

Securitization of loan - 2:03:29