Financial Instruments Revision | All Concepts + Imp Ques | CA Final FR Revision | CA Aakash Kandoi

[@RajuPradeepRaj]

Watching Financial Instruments for First Time. 3:18 Chapter Overview 4:00 Ind AS 32 4:16 FI Definitions(FA,FL,Equity) 21:25 F2F test 24:07 IND AS 109 Starts 24:36 FA classification 26:02 Business Model Test 26:28 CCFC Test *29:00** Summary of Classification* 31:30 FL Classification 32:13 Initial Measurement(ACM Method) 33:03 Fair Value (Very Important for solving many sums) 36:50 Steps to Solve problems with Example Sums(When FV = Assumed Case) 49:13 Illustration No: 39 (FV = Assumed based prob) 52:27 Illustration No: 40( FV = Assumed based probab)(Loan paid in Installment) 57:13 ACM Method (FV = Compute) with example sums 1:02:21 Illustration No: 33( FV = Computed based)( Lessor - Lessee) 1:06:26 Illustration No:116( FV = Computed based)( Parent - Subsidiary) 1:10:32 Illustration No: 122 ( FV = Computed)( Company - Staff Loan)(Loan in Installment) 1:15:26 Question : 4 *1:16:11** Summary of Relationship and Accounting* 1:19:05 Illustration No:36 1:23:27 Question No:8 1:25:06 Level 1 Input 1:26:27 Illustration No: 29( Level 1 input) 1:27:47 Question No: 12( Level 1 input) 1:30:40 Break for 10 Mins 1:44:47 Compound Financial Instrument with Example Sum 1:51:51 Illustration No: 117( CFI ) 1:55:11 Illustration No: 126(CFI) 1:56:30 Illustration No: 125 (CFI) 1:58:12 CFI with Transaction Cost with Example Sum *2:02:54** Summary of CFI with & without Transaction Cost* 2:03:45 Illustration No: 125(CFI with Transaction Cost) 2:07:54 Question No: 1 ( CFI Early Settlement) 2:13:32 What’s done up to now is explained 2:15:31 Initial measurement as per Fair Value method(FVTOCI,FVTPL) 2:17:02 Subsequent Measurement 2:19:30 Finance Liability Subsequent Measurement 2:20:06 Reclassification Watched till here on Day 1, will update others tomorrow.

[@akashsonthalia8868]

Please update the rest when you watch the second part

[@brahmjot_s]

Time Stamps continued from above student's time stamps :) 2:14:50 MCQ p.o.v. discussion 2:22:20 De-recognition (Partial + Full) 2:31:24 De-recognition (Factoring) 2:37:57 Modification starts 2:38:25 Modification paused & Q.2 discussed 2:40:40 Q.10 2:43:47 Q.17 2:45:43 Modification come-back 2:52:45 Examples of Modification 3:00:20 Illustration 124 - Wheeeeeeeeeeeeeeel Co. Ltd. 3:08:10 Chai/Paani Break 3:18:38 Modification from Lender's p.o.v. 3:20:54 Illustration 123 - Wheeeeeeeeeeeeeeel Co. Ltd. (Do WATCH THIS , bec. change in treatment by sir to be in line with ICAI) 3:29:05 Summary of Illustration 123 3:29:04 Q.19 3:34:23 Summary of Modification in case of FA 3:37:16 Regular way pur./sale of FA 3:40:18 Impairment of FA 3:46:09 Derivatives 3:52:17 Embedded Derivatives 4:00:20 Illustration 119 4:05:00 How to differentiate whether Q. is of Derivative or Embedded Derivative? 4:05:38 Hedge Accounting 4:06:41 Q.14 4:12:21 Difference b/w Hedge & Embedded Derivative 4:13:58 Financial Guarantee 4:18:37 Illustration 127 All conceptual discussion over until here. Few extra Q.s after this by sir :) #AK_Hai_Bhai_Saab 4:20:27 Q.6 4:22:05 Illustration 99 4:23:53 Illustration 101 4:25:50 Example 3 4:28:30 Commom Pool Q.11 The END!!!!!!!!!!!!!! Best faculty for CA Final FR!!!!!!!! Go without any doubt guys with AK sir, maja hi aa jaega 😋 cya sir after May 24 results #StayBlessedAlways

[@rhishabhnaredi]

2:22:25 - De-recognition 2:28:08 - De-recognition Example Question 2:31:32 - Factoring 2:37:35 - De-recognition of FL 2:38:29 - Question 2 2:40:40 - Question 10 2:43:47 - Question 17 2:45:46 - Modification 2:52:43 - Example 2 2:57:12 - Example 1 3:00:22 - Illustration 124 3:07:51 - Breather 3:18:46 - Modification - Lender 3:20:52 - Illustration 123 3:30:47 - Question 7 3:32:19 - Question 19 3:34:32 - Modification Steps Recap 3:37:26 - Regular Way Purchase 3:38:09 - Illustration 105 3:40:19 - Impairement 3:43:01 - Illustraton 50 3:43:36 - Illustration 51 3:44:22 - Illustration 52 3:45:07 - Question 9 3:46:19 - Derivative 3:52:26 - Embeded Derivative

[@yashagrawal5562]

4:05:37 Hedge Accounting 4:14:00 Financial Guarantee 4:22:09 FL with Prepayment Option

[@Shounak2309]

Dev manush

[@kuchbhi5904]

Derivatives 3:46:20 Financial Guarentee 4:14:10 Cash Flow Hedge 4:05:53 Embedded Derivatives 3:52:20 Difference between Cash flow hedge accounting vs Embeded Derivative 4:12:20 Regular way purchase of Financial asset 3:37:24 De recognition of FA 2:22:58 Factoring 2:31:33 Initial Measurement of FA & FL ACM method FV=TP 32:18 FV not equal to TP 57:36 (Relationship) AK hai Bhaisaaaaaahb exclusive summary on types of relationship 1:16:14 Loan repayable on demand (Parent & Subsidiary) 1:19:08 Fair value based on level 1 inputs 1:25:07

[@ayushvarshney4844]

2:22:25 - Derecognition of Financial Asset 2:28:10 - Derecognition of FA Example 6 2:31:30 - Factoring 2:34:05 - Partial Factoring Example 7 [161] 2:37:37 - Derecognition of Financial Liability 2:38:40 - Question 2 2:40:40 - Question 10 2:46:25 - Modification (FL) 2:52:46 - Example 2 Modification Accounting 2:57:05 - Example 1 Extinguishment accounting [163] 2:55:25 - why TC added while calculating FV of outflow during modification 3:00:18 - Illustration 124 - modification [183] 3:08:10 - Break 3:18:40 - Modification in case of Lender (FA) 3:22:07 - Illustration 123 - Wheel Co, Ltd has a policy (new solution) [179] 3:30:47 - Question 7 (assumption) [190] 3:32:10 - Question 19: Interest Free Loan to employee (ICAI wrong entry) [191] 3:34:20 - Recall Modification Steps 3:37:25 - Regular Way Illustration 105 [158] 3:40:19 - Impairment of Financial Asset 3:43:00 - Illustration 150, 151, 152 [134] 3:45:07 - Question 9 [191] 3:46:13 - Derivatives 3:46:50 - Illustration 118 & 120 - Future & Put option [170] Embedded Derivatives Illustration 118, 120 How to diffrentiate embbeded derivatives & Derivatives Cash Flow Hedge 4:12:40 - Diffrence b/w Embedded derivative and Hedging 4:13:50 - Financial Gaurantee 4:20:25 - Question 6 [202] 4:22:04 - Illustration 99 [150] 4:25:50 - Example 3 [165] 4:28:30 : Question 11 - Ind as 21 [ ] 4:33:10 - Question 16 - refer - [201]

[@satyamgupta9502]

thanks a lot bhai it is very helpful

[@srishtisarda8441]

3:18 Chapter Overview 4:00 Ind AS 32 4:16 FI Definitions(FA,FL,Equity) 21:25 F2F test 24:07 IND AS 109 Starts 24:36 FA classification 26:02 Business Model Test 26:28 CCFC Test 29:00 Summary of Classification 31:30 FL Classification 32:13 Initial Measurement(ACM Method) 33:03 Fair Value (Very Important for solving many sums) 36:50 Steps to Solve problems with Example Sums(When FV = Assumed Case) 49:13 Illustration No: 39 (FV = Assumed based prob) 52:27 Illustration No: 40( FV = Assumed based probab)(Loan paid in Installment) 57:13 ACM Method (FV = Compute) with example sums 1:02:21 Illustration No: 33( FV = Computed based)( Lessor - Lessee) 1:06:26 Illustration No:116( FV = Computed based)( Parent - Subsidiary) 1:10:32 Illustration No: 122 ( FV = Computed)( Company - Staff Loan)(Loan in Installment) 1:15:26 Question : 4 1:16:11 Summary of Relationship and Accounting 1:19:05 Illustration No:36 1:23:27 Question No:8 1:25:06 Level 1 Input 1:26:27 Illustration No: 29( Level 1 input) 1:27:47 Question No: 12( Level 1 input) 1:30:40 Break for 10 Mins 1:44:47 Compound Financial Instrument with Example Sum 1:51:51 Illustration No: 117( CFI ) 1:55:11 Illustration No: 126(CFI) 1:56:30 Illustration No: 125 (CFI) 1:58:12 CFI with Transaction Cost with Example Sum 2:02:54 Summary of CFI with & without Transaction Cost 2:03:45 Illustration No: 125(CFI with Transaction Cost) 2:07:54 Question No: 1 ( CFI Early Settlement) 2:13:32 What’s done up to now is explained 2:15:31 Initial measurement as per Fair Value method(FVTOCI,FVTPL) 2:17:02 Subsequent Measurement 2:19:30 Finance Liability Subsequent Measurement 2:20:06 Reclassification 2:22:28 - Derecognition of FA 2:23:15 - Full DR 2:23:56 - Partial DR 2:31:33 - Factoring 2:45:47 - Modification

[@dikshapawar5428]

thanks

[@CAPrathamMagajwala]

FL & FA 1:27:47 Q1 - Level I input → Difference directly entered into "P/L" 1:06:11 Q2 - Holding to Subsidiary → in books of holding → FA → Difference → "INVESTMENT IN SUBSIDIARY" - no write off - recorded as per Ind AS 27&110 1:02:27 Q3 - Lessor Lessee → difference → "ROU ASSET" - writen off in no of years 1:10:11 Q4 - Employee - Employer → in books of Y Co → FA → Difference → "Prepaid Staff Cost" - written off → Repayment in installments → Cash Flow table in Step 1 1:19:06 Q6 & Q.5 together only - 4 Scenairos Question i) Repayable on Demand (Parent mangega tab dega) : Recognise at Amount of loan given → On Repayment - Reverse the same entry ii) XYZ (Parent) - Difference - "Deemed Investment - Capital Contribution" ABC ( Subsifiary) - Difference - "Equity - Deemed Capital Contribution" iii) (Subsidiary ke paas jab paisa hoga tab dega) Gyan dena hein: • Estimate Repayment Date • Not classified as repayable on demand • in CFS - intra group loans/ int are eliminated iv) only in Q.5 Subsidiary - difference - Dividend Distribution Parent - difference - Dividend Income 49:04 Q7 - FL where no relationship → EIR is not given : calculate EIR with interpolation "11.42%" 52:30 Q8 - FL where no relationship → Cash Flow Table for half yearly installments & interest due quarterly Step 1 : Cash Flow Table: • Opening = ₹10,000(Face Value) and not ₹9,500(Fair Value) • Coupon = Int Rate and not EIR • Repayment = Principal + Interest Step 4: LAT • Opening = Fair Value • Interest = in no of days OTHERS 2:40:43 Q9 - Accountant mistake → FL considered as EI • Savings nahi ayega bcz convertible nahi hein • Diff b/w Coupon and Interest because of "Premium" , therefore "not CFI" • No relation, No CFI, No Level 1 input = Assume = no difference • Rectification Entry Q.10 - Fair Value tranferred to OCI as chosen irrevocable option 4:28:30 : Question 11 - Ind as 21 [ ] • Exchange Loss - normal as per Ind AS 21 • FV Gain - FVTOCI → ($1060 - $1041.25) * 45 = "₹844" CFI: Q.12 - Investment in Equity shares - CCFC - Fails, HFT - Passes → "FVTPL" Q.13 - Not there 1:56:30 Q14 - Partially Convertible • Interest = 3,00,000 * 3.17 • Prinicpal = 50,00,000 * 50%( Partial) * 1.1(Premium) * 0.68 2:38:39 Q15 - 1:51:51 Q16 - CFI without TC → Optionally Convertible → Difference - EI → (Assume - convertible at the option of holder - also given in 3rd point) • Convert at the end of 3rd year: FL balance from LAT at the end of 3rd year = ₹9201821 Equity balance from starting = ₹1149040 Reverse both the amount and issue Equity Share Capital + Book interest exp of the 3rd year 2:03:50 Q17 - CFI with TC → Compulsory converible → Difference - EI (Do wiritng practice once) • Dividend = FL, Principal = Equity , Savings = Equity • Step 1 - LAT and find Equity component • Step 2 - Allocation of TC in the ratio of FL and Equity computed in Step 1 • Step3 - Revised LAT with new EIR 1:55:07 Q18 - Optionally Convertible → Extract • Rectification entry to be passed as ₹48000 is already booked → 56016 - 48000 = ₹8016 to be booked as expense 2:08:37 Q20 - Early Redemption • S1 - Carrying amount of FL on Redemption Date = ₹465912 • S2 - Allocate Repurchase Price in FL = PV of future cash flows @ "NEW EIR" & Balance = Equity Repurchase Price = 525000 FL = ₹491360 Equity = 525000 - 491360 = ₹33640 Q.19 - Early Redemption MODIFICATION: 3:18:45 - Modification of FA 3:30:46 Q21 - Modification of FA → No Relation 3:20:54 Q22 - Modification of FA → Wheel Co → FA → Relation - Employee Employer - Prepaid EBE • Loan Diya = FA from Co's POV + Relation with employee • 5 equal installments = Cash Flow table in Step 1 - already given • Before Modification S1 - CF table - Given in Question S2 - FV → Compute S3 - Diff - Prepaid EBE S4 - EIR S5 - LAT - stop at 31/12/X2 • Modification S1 - Carrying Amt of old FA S2 - Pv of Revised CF @ Old EIR S3 - Pass JE Cash/ bank a/c Dr -( jitna Prepay kiya) To FA (↓ in FA as difference in S1 & S2) To Prepaid Exp (b/f) S4 - Reduce Prepid Balance → Write off in remaining years 2:45:43 Modification of FL 2:52:45 Examples of Modification - Q.25 & Q.23 Q.25 - Modification of FL < 10% • CA of old FL = 10,00,000 • Pv of revised Cash Flows including TC @ old EIR → 16L * DF of 5th year 10% + Zero ( coupon Outflow) + 50,000 (Day 1) = 10,43,474 • Modification % = 4.35% which is = 10% 3:00:20 Q24 - Modification of FL → Wheel Co - FL → see from baord notes only " Most sorted solution" 4:36:28 Q26 - Modification - Unique DERECOGNITION: 2:22:20 De-recognition (Partial + Full) 2:31:24 De-recognition (Factoring) IMPAIRMENT of FA 3:40:20 - Concept of Impairment of FA 3:43:00 Q29 - 12 month expected credit loss - Probability of default approach 3:44:19 Q30 - Life Time Expected Credit Loss 3:43:36 Q31 - 12 month expected credit loss - Loss Rate Approach 3:45:05 Q32 - FVTOCI concept in Impairment ACCOUNTING OF FINANCIAL GUARANTEE 4:14:00 - Concept 4:18:36 Q33 - Sum of Financial Guarantee DERIVATIVE CONTACT 3:46:15 - Concept 3:46:52 Q34 3:50:58 Q35 4:20:28 Q36 3:59:38 DERV SUMMARY HEDGE ACCOUNTING: 4:05:37 Concept 4:06:41 Q37 EMBEDDED DERIVATIVES: 3:52:15 - Concept Extra Question 4:22:09 Q38 - Entity PQR Ajeeb Question - Ratt Lo 4:00:21 Q39 Q.40 - Self 4:13:00 IMP SUMMARY Regular way Purchase of FA: 3:37:22 - Q.41 → Regular way Purchase of FA

[@itsanoophere]

Bhot bhot dhanyawaad bhai mere.. ramji ki kripa ap pr bni rhe

[@CAPrathamMagajwala]

@@itsanoophere bas sab pass ho jaye

[@mayanksharma6030]

Bhaai kya detail me likha h

[@CAPrathamMagajwala]

@@mayanksharma6030 it will be my primary revising resource for last minute revision so

[@deep03mehta]

East or west pratham magajwala is best 😁

[@Divya_K1201]

For my Ref: Air1 QB 49:04 Q7 52:30 Q8 1:02:27 Q3 1:06:11 Q2 1:10:11 Q4 1:19:06 Q6 1:27:47 Q1 1:51:51 Q16 1:55:07 Q18 1:56:30 Q14 2:03:50 Q17 2:08:37 Q20 2:22:20 De-recognition (Partial + Full) 2:31:24 De-recognition (Factoring) 2:38:39 Q15 2:40:43 Q9 2:45:43 Modification 2:52:45 Examples of Modification 3:00:20 Q24 3:20:54 Q22 🌟 3:30:46 Q21 3:43:00 Q29 3:43:36 Q31 3:44:19 Q30 3:45:05 Q32 3:46:52 Q34 DERIVATIVE 3:50:58 Q35 3:59:38 DERV SUMMARY 4:00:21 Q39 4:06:41 Q37 4:13:00 IMP SUMMARY 4:18:36 Q33 4:20:28 Q36 4:22:09 Q38 4:36:20 4:36:28 Q26 4:38:33 Q11

[@mayuridhumal6051]

thank youu soo muchhh

[@pragyabothra9205]

thanks

[@YOGESHJOSHI519]

thanks you soo sooo much divya

[@JERRRY1]

Thanks brother

[@arpitsehgal5832]

mai to tujhe ravan samajht atha tu to Devta ka saman nikla

[@ayushagrawal496]

ll 39- Unit 2 ill 31 - 49:10 (FL) ill 40- Unit 2 ill 32 - 52:32 (FL) Example- ER & EE Relationship ill 33- Unit 2 ill 25 - 1:02:31 (FA Security Deposit-Special Relationship) ill 116- Comp. ill 1- 1:06:26 (FA Parent Subsidiary-Special Relationship) ill 122- TYK 1 - 1:10:22 (FA ER' EE'-Special Relationship) Ques 4 (Past Exam Nov20) - 1:15:24 (Similar to above ill 122) ill 36 (Past Exam Dec 21) - 1:19:12 Ques 8 (RTP May19) -1:23:24(Similar to above ill 36) ill 29- 1:26:25 (FV based on level 1 input) Ques 12 (Past Exam Nov18) - 1:27:43 Compound Financial instrument: ill 117- Comp. ill 2- 1:51:48 ill 126- (MTP May 23) - 1:55:11 ill 125- TYK 4 - 1:56:31 ill 121- Comp. ill 6 - 2:03:51 (CFI + Fixed to Fixed) Ques 17- (RTP May 22) - 2:43:47(CFI) Early Redemption/Settlement: Ques 1- (RTP Dec 21) - 2:07:57 Ex 6- 2:28:10 (Derecognition of FA) Ex 7- 2:34:04 (Factoring of Debtors) Ques 2- (MTP March 19) - 2:38:40 Ques 10- (RTP May 20) - 2:4041 Modification Accounting: Ex 2 - Ex 3 of Module Pg No.11.164 (Extinguishment Accounting) - 2:52:47 Debt for Equity Swap: Ex 3- Ex 5 of Module Pg No. 11.169 ill 124- (Past Exam Dec 21) - 3:00:23 ill 124- TYK 3- 3:00:18 ill 123- TYK 2 - 3:22:07 Ques 7- (RTP Nov 18) - 3:30:53 Ques 19- (RTP Nov 22) - 3:32:09 Regular way Purchase of FA: ill 105- Unit 5 ill 3 - 3:38:16 Impairment: ill 50- Unit 2 ill 42 - 3:42:59 ill 51- Unit 2 ill 43 - 3:43:30 ill 52- Unit 2 ill 44 - 3:44:20 Ques 9- (RTP Nov 19) - 3:45:08 Derivative: ill 118- Comp. ill 3 - 3:46:50 ill 119- Comp. ill 5 - 3:50:50 Embedded Derivative: ill 100- 3:54:44 ill 119- Comp. ill 4 - 4:00:19 ill 102- Unit 4 ill 15 - 4:04:47 Hedge Accounting: Ques 14- (MTP April 21) - 4:06:37 Financial Guarantee: ill 127- TYK 6 - 4:18:36 Debt instrument with prepayment option: ill 99- 4:22:12 Contracts for purchase or sale of non-financial item: ill 101- Unit 4 ill 14 - 4:23:54 Extra: Ques 6- (MTP May 20) - 4:20:29 Ques 16 (RTP May 22)- 4:33:10 Common Pool: Ind AS 21 Ques 11- (RTP Nov 20) - 4:28:34

[@Hetal_Thakker]

Thank you 🙏

[@mohammedhidayathulla]

Compiled time stamps 3:18 Chapter Overview 4:00 Ind AS 32 4:16 FI Definitions(FA,FL,Equity) 21:25 F2F test 24:07 IND AS 109 Starts 24:36 FA classification 26:02 Business Model Test 26:28 CCFC Test 29:00 Summary of Classification 31:30 FL Classification 32:13 Initial Measurement(ACM Method) 33:03 Fair Value (Very Important for solving many sums) 36:50 Steps to Solve problems with Example Sums(When FV = Assumed Case) 49:13 Illustration No: 39 (FV = Assumed based prob) 52:27 Illustration No: 40( FV = Assumed based probab)(Loan paid in Installment) 57:13 ACM Method (FV = Compute) with example sums 1:02:21 Illustration No: 33( FV = Computed based)( Lessor - Lessee) 1:06:26 Illustration No:116( FV = Computed based)( Parent - Subsidiary) 1:10:32 Illustration No: 122 ( FV = Computed)( Company - Staff Loan)(Loan in Installment) 1:15:26 Question : 4 1:16:11 Summary of Relationship and Accounting 1:19:05 Illustration No:36 1:23:27 Question No:8 1:25:06 Level 1 Input 1:26:27 Illustration No: 29( Level 1 input) 1:27:47 Question No: 12( Level 1 input) 1:30:40 Break for 10 Mins 1:44:47 Compound Financial Instrument with Example Sum 1:51:51 Illustration No: 117( CFI ) 1:55:11 Illustration No: 126(CFI) 1:56:30 Illustration No: 125 (CFI) 1:58:12 CFI with Transaction Cost with Example Sum 2:02:54 Summary of CFI with & without Transaction Cost 2:03:45 Illustration No: 125(CFI with Transaction Cost) 2:07:54 Question No: 1 ( CFI Early Settlement) 2:13:32 What’s done up to now is explained 2:15:31 Initial measurement as per Fair Value method(FVTOCI,FVTPL) 2:17:02 Subsequent Measurement 2:19:30 Finance Liability Subsequent Measurement 2:20:06 Reclassification 2:22:28 - Derecognition of FA 2:23:15 - Full DR 2:23:56 - Partial DR 2:31:33 - Factoring 2:45:47 - Modification 2:22:25 - Derecognition of Financial Asset 2:28:10 - Derecognition of FA Example 6 2:31:30 - Factoring 2:34:05 - Partial Factoring Example 7 [161] 2:37:37 - Derecognition of Financial Liability 2:38:40 - Question 2 2:40:40 - Question 10 2:46:25 - Modification (FL) 2:52:46 - Example 2 Modification Accounting 2:57:05 - Example 1 Extinguishment accounting [163] 2:55:25 - why TC added while calculating FV of outflow during modification 3:00:18 - Illustration 124 - modification [183] 3:08:10 - Break 3:18:40 - Modification in case of Lender (FA) 3:22:07 - Illustration 123 - Wheel Co, Ltd has a policy (new solution) [179] 3:30:47 - Question 7 (assumption) [190] 3:32:10 - Question 19: Interest Free Loan to employee (ICAI wrong entry) [191] 3:34:20 - Recall Modification Steps 3:37:25 - Regular Way Illustration 105 [158] 3:40:19 - Impairment of Financial Asset 3:43:00 - Illustration 150, 151, 152 [134] 3:45:07 - Question 9 [191] 3:46:13 - Derivatives 3:46:50 - Illustration 118 & 120 - Future & Put option [170] Embedded Derivatives Illustration 118, 120 How to diffrentiate embbeded derivatives & Derivatives Cash Flow Hedge 4:12:40 - Diffrence b/w Embedded derivative and Hedging 4:13:50 - Financial Gaurantee 4:20:25 - Question 6 [202] 4:22:04 - Illustration 99 [150] 4:25:50 - Example 3 [165] 4:28:30 : Question 11 - Ind as 21 [ ] 4:33:10 - Question 16 - refer - [201]

[@wasifkhan7225]

Thanks

[@jaimeenvasa3759]

Tyyyyyy

[@Chinu123-13]

Ind AS 109- Study Mat Ques Reference + RTP /MTP/PP ill 39- Unit 2 ill 31 - 49:10 (FL) ill 40- Unit 2 ill 32 - 52:32 (FL)✨ Example- ER & EE Relationship ill 33- Unit 2 ill 25 - 1:02:31 (FA Security Deposit-Special Relationship) ill 116- Comp. ill 1- 1:06:26 (FA Parent Subsidiary-Special Relationship) ill 122- TYK 1 - 1:10:22 (FA ER' EE'-Special Relationship) Ques 4 (Past Exam Nov20) - 1:15:24 ✨(Similar to above ill 122) ill 36 - Unit 2 ill 28 - 1:19:12 Ques 8 (RTP May19) -1:23:24✨(Similar to above ill 36) ill 29- 1:26:25 (FV based on level 1 input) Ques 12 (Past Exam Nov18) - 1:27:43 Compound Financial instrument: ill 117- Comp. ill 2- 1:51:48 ill 126- TYK 5 - 1:55:11 ill 125- TYK 4 - 1:56:31 ✨ ill 121- Comp. ill 6 - 2:03:51 (CFI + Fixed to Fixed)✨ Ques 17- (RTP May 22) - 2:43:47✨(CFI) Early Redemption/Settlement: Ques 1- (RTP Dec 21) - 2:07:57 ✨ Ex 6- 2:28:10 (Derecognition of FA) Ex 7- 2:34:04 (Factoring of Debtors) Ques 2- (MTP March 19) - 2:38:40✨ Ques 10- (RTP May 20) - 2:40:41✨✨ Modification Accounting: Ex 2 - Ex 3 of Module Pg No.11.164 (Extinguishment Accounting) - 2:52:47 Debt for Equity Swap: Ex 3- Ex 5 of Module Pg No. 11.169 - 4:25:45 ill 124- (Past Exam Dec 21) - 3:00:23 ✨✨✨ ill 124- TYK 3- 3:00:18✨✨ ✍️ ill 123- TYK 2 - 3:22:07✨✨✍️ Ques 7- (RTP Nov 18) - 3:30:53 Ques 19- (RTP Nov 22) - 3:32:09 Regular way Purchase of FA: ill 105- Unit 5 ill 3 - 3:38:16 Impairment: ill 50- Unit 2 ill 42 - 3:42:59 ill 51- Unit 2 ill 43 - 3:43:30 ill 52- Unit 2 ill 44 - 3:44:20 Ques 9- (RTP Nov 19) - 3:45:08 Derivative: ill 118- Comp. ill 3 - 3:46:50 ill 119- Comp. ill 5 - 3:50:50 Embedded Derivative: ill 100- 3:54:44 ill 119- Comp. ill 4 - 4:00:19 ill 102- Unit 4 ill 15 - 4:04:47 Hedge Accounting: Ques 14- (MTP April 21) - 4:06:37 Financial Guarantee: ill 127- TYK 6 - 4:18:36 Debt instrument with prepayment option: ill 99- 4:22:12 Contracts for purchase or sale of non-financial item: ill 101- Unit 4 ill 14 - 4:23:54 Extra: Ques 6- (MTP May 20) - 4:20:29✨✨ Ques 16 (RTP May 22)- 4:33:10 Common Pool: Ind AS 21 Ques 11- (RTP Nov 20) - 4:28:34 Thank you sir for this amazing video...❤

[@rahultaparia9651]

Thank you, it saves a lot of time

[@PoonamKumari-p6w8z]

Thnks😊

[@sagarverma1117]

Iss chapter ko. Ek subject ghosit kr dena chaiyeh 😂

[@yamin_bhoira]

Again, credits to AK Sir to make this subject into a Chapter again for us 😁😁

[@sakshisharma588]

😂😂aur fr ko ek group

[@CA_Aspirants09]

​@@sakshisharma588 or ek group ko CA final 😂

[@TheSwati888]

😂😂😂

[@VikasSharma-c4m4c]

और ca final ko ek अनसुलझी दुनिया 😢😢​@@CA_Aspirants09

[@nitin6209]

This revisiion followed with 5-6 hours of self study and question solving is enough to cover this chaper from scratch...!! You are wonderful sir

[@AmanK25]

Air1 QB 49:04 Q7 52:30 Q8 1:02:27 Q3 1:06:11 Q2 1:10:11 Q4 1:19:06 Q6 1:27:47 Q1 1:51:51 Q16 1:55:07 Q18 1:56:30 Q14 2:03:50 Q17 2:08:37 Q20 2:22:20 De-recognition (Partial + Full) 2:31:24 De-recognition (Factoring) 2:38:39 Q15 2:40:43 Q9 2:45:43 Modification 2:52:45 Examples of Modification 3:00:20 Q24 3:20:54 Q22 🌟 3:30:46 Q21 3:43:00 Q29 3:43:36 Q31 3:44:19 Q30 3:45:05 Q32 3:46:52 Q34 DERIVATIVE 3:50:58 Q35 3:59:38 DERV SUMMARY 4:00:21 Q39 4:06:41 Q37 4:13:00 IMP SUMMARY 4:18:36 Q33 4:20:28 Q36 4:22:09 Q38 4:36:20 4:36:28 Q26 4:38:33 Q11

[@manishkukreja5505]

thanks

[@priyanshukhandelwal5579]

Copied from replies, as it was not appearing infront. Time Stamps continued from Below student's time stamps :) 2:14:50 MCQ p.o.v. discussion 2:22:20 De-recognition (Partial + Full) 2:31:24 De-recognition (Factoring) 2:37:57 Modification starts 2:38:25 Modification paused & Q.2 discussed 2:40:40 Q.10 2:43:47 Q.17 2:45:43 Modification come-back 2:52:45 Examples of Modification 3:00:20 Illustration 124 - Wheeeeeeeeeeeeeeel Co. Ltd. 3:08:10 Chai/Paani Break 3:18:38 Modification from Lender's p.o.v. 3:20:54 Illustration 123 - Wheeeeeeeeeeeeeeel Co. Ltd. (Do WATCH THIS , bec. change in treatment by sir to be in line with ICAI) 3:29:05 Summary of Illustration 123 3:29:04 Q.19 3:34:23 Summary of Modification in case of FA 3:37:16 Regular way pur./sale of FA 3:40:18 Impairment of FA 3:46:09 Derivatives 3:52:17 Embedded Derivatives 4:00:20 Illustration 119 4:05:00 How to differentiate whether Q. is of Derivative or Embedded Derivative? 4:05:38 Hedge Accounting 4:06:41 Q.14 4:12:21 Difference b/w Hedge & Embedded Derivative 4:13:58 Financial Guarantee 4:18:37 Illustration 127 All conceptual discussion over until here. Few extra Q.s after this by sir :) #AK_Hai_Bhai_Saab 4:20:27 Q.6 4:22:05 Illustration 99 4:23:53 Illustration 101 4:25:50 Example 3 4:28:30 Commom Pool Q.11 The END!!!!!!!!!!!!!! Best faculty for CA Final FR!!!!!!!! Go without any doubt guys with AK sir, maja hi aa jaega cya sir after May 24 results #StayBlessedAlways

[@raunaqsharma6476]

Amazing revision sir, I took your lectures from Unacademy back in early 2023. Given my attempt is in May 2024, a lot of questions and minor details have changed in the syllabus since then, such revision videos help me to catch up. so Thanks a lot, this was much needed

[@Chinu123-13]

Self Ref LDR 48:20 - Summary 50:04 - Steps normal ques 53:59 - Steps CF Table 1:10:53 - Steps for SR installment 1:13:23 - Balance Sheet Key point 1:16:15 - Summary of SR 1:47:26 - CFI Steps 2:09:04 - Early Red Steps 3:34:30 - Modification Steps 4:05:06 - Differentiate btw Der & Emb Der 4:12:28 - Diff btw Hedge & Emb der

[@soniyajain0921]

As you said in the class , Bhale hi class bohot pehle ki ho yaa phr kch yaad nai aa rha lgega but at that time refer the revision lectures , you will be able to recall each and everything ! And Trust me it does !!!! Thank youuu for all your support and you know you are the bestttt !!!!!❤🤌✌

[@TaranjeetKaur-s7i]

Taranjeet Kaur Revision Time stamps: 52:26 ill 40 1:02:26 ill 33 1:10:10 ill 122 & MTP Q4 1:19:06 ill 136 & Q8 1:45:23 Example 4 + full till 2:13:26 2:16:30 4 charts 2:22:55 till 2:37:22 (Also do 3 cases of example 7)

[@pradyumnapremrajka7057]

Sir aapne toh iss chapter ka revision karake major tension of FR hi kaam kar diya mazza aagaya!!!!!!!!!! Brilliant work Sir!!! #AK_hai_Bhaaaaaaiiiiisaaaabbbbbbb!!!!!!!!!!🤩🤩

[@anilmahato9022]

May, God Bless You with immense Success!

[@MUSKANCA24]

45:47 -Transaction cost LDR -2:38:00-Modification ldr-3:45:37-Impairement of FA

[@JemishTank]

3:46:16 Derivative 3:52:18 Embeded Derivative 4:05:35 Hedge Accounting

[@anithashekar6262]

4:13:14

[@priyankaramkumar3940]

Ind AS 32 16:08 Compound Financial Instrument 19:00 Convertible Debenture (Conversion option with holder/ issuer) 21:25 F2F test (If Question silent > assume F2F met) Ind AS 109 24:36 FA classification 29:00 Summary of Classification of FA 32:13 ACM Method 44:05 ACM Method with Transaction Cost Example 57:33 ACM Method - Pre- existing relation between Borrower and Lender 1:16:16 Summary of Relationship (Different between FV and Actual Transaction Price) 1:25:06 FV based on Level 1 Input 1:44:45 Compound Financial Instrument 1:58:01 CFI with Transaction Cost 2:02:54 Summary of CFI with & without Transaction Cost 02:07:57 CFI Early settlement 2:22:58 - Derecognition of Financial Asset 2:37:37 - Derecognition of Financial Liability

[@virajgambhir843]

1:19:20 ill 36 2:10:13 *imp* 2:27:18 imp 2:32:35 factoring Full recourse - risk retained by co. (Dr ko bhar nai karna) W/o recourse- no risk retained by co. ( Dr sold, diff p/l) 2:35:20 risk jitna retain leya h uske liab and asset bnao 2:40:49 imp, redeemable is not convertible 2:48:05 modification

[@Mihirj3]

1:19:17 parent sub imp q 1:56:32 50% in equity shares 2:07:54 CFI early settlement 3:46:00 derivatives to 4:05:08

[@BikGamer_]

33:00 Shortcut for measuring FA/FL whether at Transaction Price or P.V. 43:28 Measurement of FA at AC 58:50 Steps for solving when Fair Value is to be computed and Not Assumed 1:13:37 Bifurcation of Current and Non-Current 1:16:20 Summary of Account Head. Where will the Difference go? 1:19:00 to Illustration 36 1:23:27 Question 8 1:25:00 What if Fair Value Based on Level 1 Input? = Difference will go to SOPL whatever the relationship maybe. ALl other are same. 1:50:00 If option in the hand of issuer, Principal Repyament nahi ayega. 1:56:00 50% convertible-50% is surely converted 1:58:00 CFI with Transaction Cost. SHould be allocated to FL and Equity after differentiating FL and Equity. 2:12:45 Early Settlement of Compound Financial Instrument

[@krishnadhingani1823]

MODIFICATION 2:46:50 MODIFIC BORROWER 2:48:05 BREAK 3:08:00 MODIFIC LENDER 3:18:40 Q 7 RTP NOV 3:31:00 REGULAR WAY PURCH SALE 3:37:00 IMPAIRMENT OF FA 3:40:40 DERIVATIVE 3:46:40 EMBEDDED DERIV 3:52:21

[@piyushaudgirkar]

For self reference 38:44 - 42:40 AMC steps and example 00:46:28 - 00:48:00 Transaction cost Adj. 01:16:15 - 1:18:46 Summary of diff in relation. 01:25:07 - 01:28:47 level one Input illus 29, Q12 01:45:20 - 01:51:00 CFI & Example 01:51:00 - 01:51:35 Summary CFI 02:27:50 - 02:36:00 derecognition example 02:48:10 - 02:52:33 Modification A/c steps for Borrower 03:21:33 - 03:22:06 Modification of Lender 03:46:27 - 03:46:50 Derivative concept 03:52:28 - 03:54:40 Embedded derivative 04:00:21 - 04:04:35 Emb. Derivative Q 39* 04:05:30 - 04:12:22 Hedge concept & Q 37* 04:14:03 - 04:20:00 Financial guarantee & Q33 * 04:23:50 - 04:25:50 For Mcq.

[@priyankabharti2700]

33:09 Fair value 1:15:02 Current non current 2:03:07 summary CFI 3:00:23 tyk 3 4:12:33 diff derivative, hedge 4:05:30 hedge

[@hemanshuk6789]

Very very precious video sir thank you very much sir for ur great help 🙏🙏🙏🙏

[@sehajkumar9125]

2:00:00 - CFI with transaction cost(7 steps) 2:10:00 - EARLY SETTLED CFI( Settlement amount based on remaining cash flows ) 2:42:00 Non Cumulative- Ni dividend payment equity component 2:48:00 Modification Accounting Borrower

[@ShakuntlaGrover-x2v]

Indas 109 starts here 24:09 Summary of FA Classification 29:03 FL classification - generally at amortised cost method however in derivative and financial guarantee fvtpl may be used Illustration 29- 1:27:37 where fair value is based on level 1 input difference is transferred to P and L Derivatives 3:46:24

[@rishitannavlogs]

For own reference: 2:43:48 - Q1 - Pref Divi Not mand., CF WN3 2:40:42 - Q10 - Rectification of Fl from Equity & saving in int only checked when convertible 1:56:28 - Illus 125 - 50% Eq, 50% FL Principal. 3:22:05 - Illus 123 - Modi of FA (lender)

[@preetikharbanda-s9e]

For my reference- 52:32- Amortization cost LDR ques May 2022 Qp 01:06:28- relationship Qn May 2018-LDR 02:23:00- Derecognition of Financial Asset 02:28:15- Only ques of derecognition Sea Ltd 3:20:52- modification in the books of lender (July 2021 Qn)-Bhavik chokshi Q-39 3:38:10- Regular way purchase of financial asset- Q51- Bhavik chokshi V-3 03:52:24- Embedded Derivatives 03:54:51- Embedded Derivative ABG Qn 04:22:06- Embedded derivative prepayment option 04:06:43- Hedge Accounting Copper Qn

[@akshitasethi1719]

2:24:10 Partial Derecognition of FA 2:28:16 Solved Example of Derognition of FA 2:47:50 Modification in case of borrower 3:19:50 Modification in case of lender

[@anshikatiwari3842]

Students to AK sir for FR- tu hai to mujhe phir aur kya chahiye , tu hai to mujhe phir aur kya chahiye ,kisi ka na madad na dua chahiye tu hai to mujhe phir aur kya chahiye😂😂😂😂 thank u sir

[@vanshika029yp]

Amazing video sir!!😊 Thankyou so much

[@shubhamdeshmukh8395]

Thank You for this amazing Revision Video Sir!! ✨

[@yashie3454]

Nice as always. Like the way sir gives explanations in an easy way for better understanding 🙂

[@nishitajain8902]

One of the biggest chapters of FR done and dusted with AK sir. Thankyou so much sir for all the detailed revision!!

[@shaluguptaa]

2:07:54 - Early settlement of CFI 2:16:44 - Transaction cost summary 2:40:40 - Int(19200) incorrect que 2:52:48 - Modification not substantial que 3:00:23 - Substantial modification que 3:21:35 - Modification in case of lender que

[@harshi2804]

1:58:00 CFI with TC 2:22:00 Derecognition of FA 2:46:24 Modification 3:00:00 Wheel ltd (modn of FL) cont 3:36:00

[@maahijaswani]

Best best best FI revision ever 🙌🏼🙏🏻 Thankyou for staying with us till the end 🙏🏻🥹

[@Devineangel12345]

It's awesome, thank you so much sir 🥰🥰

[@ishikasongara6199]

Partial derecognition 2:28:15 Factoring 2:31:38 Partial Factoring example 2:34:05 Embedded 3:52:24

[@parvjain9537]

Wasted 10000 on some other facilities classes and atlast doing everything from akash sir revision lecture books and his question bank And not even touched the books of the another faculty Please save your money and if you want to take lecture akash sir is best ✅💯 NO DOUBT AK HAI BHAISAHAB ❤😂 Love you Sir ❤❤

[@karanshah16]

52:32 3:54:46 LDR Embedded Derivatives 4:09:19 Cash flow Hedge Ques 4:13:50 Financial Gurantee

[@VIRAJAGARWAL-rm6hu]

1:18 start from Here

[@singh_priya22]

You are nothing less than God to me right now! Since I did my FR in Feb and after approx 2 month & before starting group 1 I was getting anxiety attacks thinking how am I gonna revise it . But now I'm relaxed, you really make it easy . Thank you so so so much sir. Blessed to have guru like you❤️. Please bring more such videos for big chapters.

[@payalkeshwani__29]

I watched the lectures during Oct'23, & I watched the revision video in Jul'24, nearly after 8 months & I was able to recollect every single thing after this revision. Amazing session, superb clarity, just LOVED IT. Thanks Sir.

[@harshgodhasara]

Such a good revision video Truly helpfull Really appreciate Thak you so much sir 🎉❤

[@ArunKumar-cc1ib]

01:16:28 Summary of Relationships 02:10:00 Q1 Adj of early settelment

[@monicarajput8908]

Best ever teacher for FR, changed mindset for FR subject !!!

[@pranavvishwekar2509]

Thank you sir! It was helpful!😊

[@vrindaagarwal6506]

Major FR tension released in 4.5 hrs...Thankyou sir 🤩

[@meghagadekar9779]

Thank you sir.. ekdam badhiya revision hua and and achese detail me concept bhi clear kiye hai kam time me.. yes it is very helpful

[@jyotitiwari466]

Are...bohot sahi padhaya hai.Thankyou so much sir!!🙏

[@RAgrawal04]

sir Mai bhaut time se depress thi ...aapke lectures dekh kr man krta h padhne kaa..we need more teachers like you thank you sir ji

[@ajaybhojwani6812]

Maja Aagayaa sir 🤩 # Akhaibhaisahab😎

[@prekshajain6478]

Such an Ah-mazingggg Revision AK Bhaisaaaaaaab!💖 Thank youuuuu Sir Jii! ☺️

[@hettalati5325]

Thank you so much sir 🙏🙏🙏 for such amazing revision sessions Truely FR made easy with AK ✌✌✌✌

[@saiashutoshdash4435]

Wonderfful session sir, Really helpful for starting revision of this huge chapter content wise.

[@VishalGoyal-p4y]

Superb explained not just revision.....it much better than others full class

[@sanket1807]

3:46:11 derivatives 3:40:16 impairment 3:37:23 regular way purchase

[@karanshah16]

Bhot Mast Video Everything Covered and Cleared

[@ca.saumitraagashe25]

Very helpful thank you so much for such amazing revision session!!🎉

[@Prakrati0904]

Bhai gazab! God bless you sir! Aap nai hote to lag jaate exam mein.. AK hai to bharosa hai. I'm glad I chose you for FR. Itna next level support aur spoon feeding shayad hi koi aur faculty karti hogi. Thank you so much sir! Efforts appreciated!

[@KeshavRastogi-hn5fu]

Sir, watching the recorded revision but here I am commenting even before the lecture is over that this revision is just pure gold. Learning of CA students is in safe hands. Lots of respect. Charan Sparsh.

[@harshita.poddar]

Amazing video sir.. No one could have made it easier than you... #AKhaiBhaisaaaabbb 🔥🔥

[@anjalimishra6776]

For my reference 4:06:39 MTP April 21- cash flow hedge -Foreign currency

[@anonymousperson5310]

Just one thing to say "Thank you for changing my perspective with your teaching skills"🙏❤️

[@deepangoyal5230]

Sir maza hi aa gaya revision mein..😀 Financial Instruments got crystal clear..✅Thank you so much 🙏😊❤

[@superlilly9357]

Thank you sir❤️

[@manishkukreja5505]

one word for this revision - Perfect💖

[@CANamrataRelwani]

For my reference, Illus 123 new solution 3:22:08

[@sandipmakwana434]

Great revision of Financial Instrument ever...Tysm💯❣💥👏👏👏

[@crtghdjfjfjdhb2666]

Amazing teaching skills which helps students to not only understand concepts but also in retain concepts

[@GauravDalvi-u7i]

Ak hai bhaaisaaahb , watched it for second time . Very helpfull ❤❤

[@gryffindorkid]

Superb Excellent Amazing Outstanding Wonderful Revision 😍😍😍

[@amansolanki1606]

Must watch revision for everyone who face difficulty in this chapter......bestestttttt revision

[@Pompompommm]

balance sheet extract 1:13:02 fair value based on level I inputs 1:25:00

[@sonalgarg6520]

Thank you for such a wonderful revision lecture. Could recall everything very easily. 😄

[@Yogapriyakb-bk5sf]

Best revision lecture so far for Financial instruments available on KZbin

[@CASTUDYPARTNER]

people says ki FR tough hai .... may be hai bhi but ek baat is for sure that if u are studying from AK sir u just dont need to worry bcs he is the one who will be with u til 1:45 pm of the exam date geniuenly a true gem... thankyou so very much sir lots and lots of love to you 💓💓💓💓

[@nandinigupta4609]

my reference 01:01:17 02:28:00 02:34:00 embedded and cash flow hedging

[@KhushiBansal-z9o]

4:06:47 Embedded derivatives-Buildings and co Ltd ques (AIR QB Ques No.37)

[@krishnapurohit2210]

Sir bahut hi mast session tha mera pura Financial Instrument with question revise ho gaya.👌👌

[@yashjain782]

You deserve the appreciation boss ❤ Thank you 🙏

[@SraddhaSradh]

Thank you so much sir...ur revision lectures helping me lot in recollecting concepts🤩🤩

[@satyamgupta9502]

AK HEY BHAI SAHAB ........awesome revision sir, mey last year FI ki para tha sab bhul gaya tha and ajj dekha app ka revision lecture sab yaad aa gaya thanks a lot sir.

[@anjanas8470]

Amazing full coverage revision lecture😍Thank you sir for all the efforts!!!! Truly commendable👏

[@roohiafroze5344]

Feeling confident after this lecture..thank you so much sir.

[@Ajjubhaijaan420]

Derivatives 3:46:20 Financial Guarentee 4:14:10 Cash Flow Hedge 4:05:53 Embedded Derivatives 3:52:20 Difference between Cash flow hedge accounting vs Embeded Derivative 4:12:20 Regular way purchase of Financial asset 3:37:24 De recognition of FA 2:22:58 Factoring 2:31:33 Initial Measurement of FA & FL ACM method FV=TP 32:18 FV not equal to TP 57:36 (Relationship) AK hai Bhaisaaaaaahb exclusive summary on types of relationship 1:16:14 Loan repayable on demand (Parent & Subsidiary) 1:19:08 Fair value based on level 1 inputs 1:25:07 Compound Financial Instruments (Without transaction cost) 1:44:48 Compound Financial Instruments (With transaction cost) 1:58:02 Early Settlement of CFI 2:07:54 Miscellaneous (4 sums) 4:20:27 Modification 🥵🤒 2:46:26 Theory Content Ind As 32 3:49 Ind As 109 24:34

[@CAShubhamvishwakarma]

You are great sir. Amaz...... There was a lots of but you just concluded it in less than 5 hour's. Thank you sir love you so much💙🙏🙏

[@PoojaJadhav-ph1yx]

Thank you Sir, Financial Instruments chapter acche se samjha🙏❤️

[@priyashingala0807]

Very helpful video sir...and nice teaching🤘🤘

[@Funny0626]

Thank You sir for providing revision lectures. everything recalls whatever studied in class.

[@shubhammandhan3198]

For Own refernce. 00:35:02 00:42:23 00:48:25 00:52:51 01:13:00 01:25:00 01:52:00 01:53:00 01:55:12-01:57:59 01:58:12 02:02:54 02:16:46 02:17:00 02:21:00 02:22:25 02:24:00 02:39:50 02:40:40 03:46:00 onwards

[@ManorajMunot]

Amazing revision lecture!!❤❤

[@Santhaliavinit]

Awsm revision video for Financial instrument...Akhaibhaishab❤

[@chethanabhat6322]

FMR:- 4:04 - IND AS 32 24:15 - IND AS 109 2:22:28 - Derecognition of FA 2:23:15 - Full DR 2:23:56 - Partial DR 2:31:33 - Factoring 2:45:47 - Modification