Ind as 105 - NCA Held for Sale | All Practical Question Revision from ICAI SM | Pratik Jagati

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Concept- NCA #3:29 Illustration 2- S Ltd purchased #6:25 Q3- on 1st June, 20X1 #14:58 Q4- following is the extract #27:25 Recap of Q4 - #37:45

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concepts ke revisions tho bhar bhar ke hain youtube mei..but concept + clarity + questions + confidence sirf aap he kar sakthe hain sir....thanks a ton

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03:29 Illustration 2 37:00 Summary of TYK 4

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[@ydev4554]

27:00 imp question

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Ajay SIR QB May 24 : Ques 1 : 14:09 Ques 2 : 27:20 Ques 4 : 6:25

[@tanmayyadav1211]

Thanks

[@umeshbudhlani2770]

Thanks

[@rohit_santuka]

sir doubt, illustration 2, in yr 2004, why we have not reversed impairment loss recognized earlier as the recoverable amount is higher than the carrying amount

[@chintanbajaj8325]

+1

[@shubhamrathore3486]

Sir same doubt

[@cinephile5939]

That Impairment loss is before reclassification to Held for Sale. Hence that Impairment is as per Ind AS 36 applicable to Ind AS 16. While the impairment afterwards is as per Ind AS 36 applicable to Ind AS 105 after reclassification

[@NadeemMalik-hj6uu]

@@cinephile5939ind as 36 me kahi par bhi esa kuch likha he jo aap bol rhe ho? Waha to likha he if there is indicator of reversal of impairment then do the reversal of impairment to the extent allowed. RA now has become higher than it’s carrying amount and entity want to use the asset it is clearly indicator of reversal of impairment. What else do you need to reversal. Everything is clearly given in question.

[@Kilvish-h8b]

03:25 Illustration 2 15:00 TYK 3 27:20 TYK 4 (IMP)

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[@RAJENDRAKUMAR-gp2yd]

Aap sach main Jagati ho, sote huye ko

[@asmaka4427]

Never had this much clarity in this Indas sir. Thank u so much sir

[@afreenfatima8404]

Thank you so much. I did directly from your video and I am confident that I can handle this ind AS.

[@ayushizala]

Thankyou so much sir for solving questions of each and every chapter!! Sahi kehte hai sab....You are true king of FR✨

[@Rainqueen_7]

Thankyou sir❤very helpful video first time me samjh agya pehli bar me hi

[@nishitakhandelwal9826]

37:44 Revision

[@pkgbaby]

Sir but icai k material m 31st March and 31st July k bich k difference ko liya h aur usko impairment book Kiya Hai and allocation k time pr dono impairment ko add krke allocate Kiya hua h Even nov 22 k exam m v same question tha aur suggested m v waise hi solve Kiya hua h

[@pushkarsingh3398]

Thank you for so much of Clarity Sir!!

[@saratkumarmishra5122]

Thanks for giving me perfect clarity.

[@rohityadav8756]

Sir, in question no 1 , why have we not reversed the impairment loss?

[@rakeshkhorwal6792]

29:38 Why in cost to sell consider 70000 which is professional fees so is avoidable cost so why consider ? And same we not consider ind as 36 when calculate recoverable amount please clear

[@PrathamJain-h3t]

Sir in Illustration 2 reversal of impairment loss bhi to consider karna chiye na plz reply??!!!

[@NadeemMalik-hj6uu]

Same Q

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First time 1 hour me ho gya ye ind as aapki wajah se

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Ye sir ji ko koi medal dedo yar! May you all things that are beyond your dreams. Thanks a tonne!

[@deepadaivadnya2032]

Sir, thanks for teaching with clarity 😊

[@NadeemMalik-hj6uu]

Sir, In Q no.2, why they left the value of asset without reversal of impairment loss because the treatment as per Ind AS 105 has been done.Further reversal of impairment loss will be done under Ind AS 36. I mean Ind 105 will say that I have completed my job now reversal of impairment loss in not my job? Am I correct? Please provide your guidance.

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Sir ek hi dil h kitni bar jitonge💝💝💝💝

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Sir If u keep on going like this then icai has to increase passing percentage no one student can fail after watching all your revisions vedios....

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Pl connect team

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never done this chapter before. you are awesome sir

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thik thik thik

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Samjha Sir.. Thank you

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Ap mahan ho 😊 mein science se commerce m aayi hu ajtk meko accounts itna ache se samjh nhi aaya jaisa ap samjhte ho hats off to u... U are the best FR teacher on date.

[@rahulmittal5913]

Thanku so much sir... Please make a video on ind as 1

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Thank you 🙏

[@mamtamakhija8268]

Thank you so much 🙏🙏❤

[@MukeshSwain-u4k]

Is there any revaluation entry will be done

[@snehamishra8758]

Thank u so much Sir.

[@kalyankumar8439]

15:00 Tyk 3 27:15 TYK 4

[@aaokuchbaatkre2350]

1 ques mein 5 lakh ka impact nhi lenge reverse impairment loss krne k liye

[@gyanvardhanparihar2336]

Dhanyawad

[@rajujha6648]

Thank you sir

[@sahilkothiya]

Thank You Sir 🙏

[@alkabansal8821]

27:40 sir ppe p bhi to fir ind as 16 lgana chaiye

[@FinalKickByCAPratikJagati]

Before classification as held for sale ind as 16 was applied But once classified as held for sale ind as 105 will take the responsibility

[@alkabansal8821]

@@FinalKickByCAPratikJagati ha sir ye to aap sahi bol rhe ho lekin jese goodwill p impairment lgaya h,financial assets p nhi because ind as 109 m cover hota h vese ppe p impairment kese ye bhi to ind as 16 m cover hota h?

[@alkabansal8821]

Ya sayd impairment ppe and goodwill p hoga only and inpe only 105 hi lgega. Correct?

[@kritikagarwal462]

Thank you King👑

[@navnathchavan4870]

Thanks sir for consider my request 😊

[@bivatshupaneru6089]

are sir exam hamara hai ar humse jyada mehant to aap kr rhe ho😂😂 shame on me😂

[@RushikeshPasalkar-b4n]

4:09 ill 2

[@varunkgupta9]

TYK 4 37:47 Quick Revision

[@manishpurohit8509]

thankfully

[@aishwaryapathak5839]

Thanku so much sir😊

[@amarakula1372]

Sir please do revision of operating segments..

[@bikamdarai4682]

excellent sir

[@kayvanshah5216]

THANK YOU SIR!!

[@umashankarsah1679]

15:00,27:00 disposal group

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SIR 1 hi hai, kithni baar jitogy

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Ek baar hame bhi mauka do

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Perfect clarity

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27:33 ldr

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Ismai 1820 kaise aya tha

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27:14 fod dena ,faad dena 🔥🔥

[@shreeshakrishna]

Concept Clear ❣

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Yes sir it was awesome

[@aniketkumarverma5505]

14:58

[@the_abhisharma]

tyk 3 - 15:00

[@ankitjha356]

3:31

[@ravindersinghbagga3793]

Start 3:22

[@meenakrishnan9844]

thanks

[@aniketkumarverma5505]

27:32

[@Harshit563]

For my revision 6:26

[@aniketkumarverma5505]

6:27

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Thankyouu......

[@khareesh1909]

🙏

[@alkabansal8821]

Super seen on 6 March 23

[@harshasomani9225]

38:11

[@shubhsethiya2106]

Sir please revise indas116

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No

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42:55