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

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[@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

[@pranayhande]

Compiled time stamls 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]

[@arihantjain6286]

Thank you 😀😀😀😀😀

[@Hritik.singhal]

Thank you bro...The real time stamps

[@shrutidaiya]

thanks a lot

[@mihirmarwadi1896]

@@shrutidaiya thanks a lot

[@rashugupta8656]

Thanks a lot bhai... 😄😄

[@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

[@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]

😂😂😂

[@user-cm3ze2xi6z]

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

[@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

[@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]

[@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

[@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

[@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

[@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.

[@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 (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 Thank you sir for this amazing video...❤

[@rahultaparia9651]

Thank you, it saves a lot of time

[@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

[@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!!!!!!!!!!🤩🤩

[@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

[@JemishTank]

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

[@anithashekar6262]

4:13:14

[@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)

[@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)

[@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 ❤❤

[@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

[@pareshdhuva8136]

After watching the teaching technics of derivatives and hedge i would recommend you to start AFM also 😅

[@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.

[@vrindaagarwal6506]

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

[@anilmahato9022]

May, God Bless You with immense Success!

[@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 !!!!!❤🤌✌

[@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

[@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.

[@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.

[@sshivamkumaarr4639]

Lecture Begins with: Audio Video Video Audio-2 Lecture ends with: AK HAI BHAI SAHEB ye yaad ho gya mujhe😅😅

[@vanshika029yp]

Amazing video sir!!😊 Thankyou so much

[@Funny0626]

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

[@user-vs6xd7kk8b]

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

[@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

[@user-ys5qi7op3q]

Such a great revision video sir Thank you soo much Aise sab yaad dila diya sir aapne Akhaibhaisaabb❤

[@tushargoel5557]

thank you so much sir apki wjah se muje bht confidence aya FI me

[@komalchhatwani1128]

One Trick which can help anyone to solve the questions of AFM that (Jo Host Contract me kar rhe ho wahi Derivative me krna). Forex Chapter problem of choosing ask rate or bid rate is solved in fraction of seconds. Thanks alot Sir for this wonderful revision.

[@NamanJain-l5g]

This is ultimately the best revision for Financial instruments ❤ Thank you so much sir !

[@monicarajput8908]

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

[@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.

[@abcdfhe]

Best lecture I hv ever watched of FR

[@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 💓💓💓💓

[@roohiafroze5344]

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

[@Shubham_VVlogs]

"Concept clarity hai bhaisaab" KYUKI "AK hai bhaisaab"

[@DIVYACHHATANI]

AK hai bhaiiiiiiii......shahabbbbbbb!! Thank you so much Sir!

[@hettalati5325]

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

[@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

[@upenderparihar115]

thank you sir watched full lecture kafi help ho gyi isse

[@poojamadat3485]

Mazedar video h sir bhale revision me time mene lagaya q ki pause karte karte aap ke sath he revise Kiya pura to bas ab likh ke practice karna h thanks for such a helpful video sab fi pure 10 hrs me revise ho gaya . Jo last me sir aapne 3 ya 4 sums karwaye h vo regular batch me nai karwaye the to vo kaha milenge ? With a proper explanation

[@hypersports9005]

Oh itna 😅

[@anonymousperson5310]

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

[@farhanashaik238]

Please make a video series of all chapters in which only question is explained and the answer to be written is taught. No numbers and no need of any examples except at some places, if needed. This way whole modules can be revised in a very less time, knowing things right and not playing with numbers. This way many things can be easily accomplished in less time with greater clarity for revision. Muh se bol bol ke karthe jaenge revision. Thank you sir.

[@saumitraagashe2768]

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

[@ketakikachare8252]

O/s salary fl but adv income not:- fl or fa Debenture issued:- fl Issue of own equity shares:- equity Security deposit:- fa Convertible debenture pref shares :-equity Security deposit accepted:- fl

[@CANamrataRelwani]

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

[@ujjwalakharote1526]

Superb teaching sir, thank you for this video, it helps a lot

[@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

[@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

[@SraddhaSradh]

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

[@hemanshuk6789]

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

[@ReelFusionn]

Sir, just liked this style of revision lecture, concept + Ques simultaneously, gained more confidence than what i had before..... Salute you sir 💯

[@harshita.poddar]

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

[@joeldsouza9382]

Revision video was very helpful sir, got the whole gist of the Ind AS which is imp from exam pov in such a short span.

[@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

[@swanand225]

Extremely Helpful! Helped to revise entire FI in 3-4 hours.

[@maahijaswani]

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

[@RAY11401]

Amazing revision sir, this revisions are very detailed than earlier ones, Thank you for your amazing efforts ❤

[@edutube6527]

sir illustration 100 of your book is removed from icai SM

[@kishangor219]

Thanks a lot Sir, had I done myself the revision of Fin. Instruments, It would have taken 3-4 days. With you it took 5 hrs and now I will just spend 1 day in writing all imp question.. this will save a lot of time.. Thanks a lot Sir ❤

[@pruthvipatel166]

Thank you sir, cleared FR with exemption with your revision videos and concept books.. Even after taking classes from reputed faculty couldn't able to clear few concepts. You made easy with your short revision videos. Thank you sir❤❤❤

[@tanmay11chanana]

Hi, I took FR classes from PJ sir but not confident and scared of the subject. Can I refer AK sir concept notes, his question bank and his revision videos/marathons for Nov 24 attempt. Like will this be good source for preparation can u pls guide.

[@krishnapurohit2210]

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

[@maheshjain4185]

Difference between Cash flow hedge accounting vs Embeded Derivative 4:12:20

[@akashcmali757]

Amazing sir, all concepts revised very easily....Thank you so much .... #FR with AK❤

[@palakbohra2794]

Your hardwork for the students is commendable👏👏👏 Thank you for such a great revision🙏#AK hai to mumkin hai❤

[@amansolanki1606]

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

[@jainajit2203]

For my reference: Question sequence from 2:20:00 Ill 117,126,Q13,Ill 125, 121,Ill 84, 86,114, Q2,10,17

[@foramparmar1671]

What an energy sir. Never feel tired while watching your lecture

[@anjanas8470]

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

[@sanket1807]

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

[@dhruvishah4401]

Thank A lot sir. Revision with you is just like roller coaster ride... and got the very high confidence

[@PankajGUPTA-ss3de]

Thank you sir, personally i felt that for repeaters these revision videos will be enough for preparation. It also helps alot for those students who belongs to economically weaker sections.🙏🙏🙏

[@unwindemotions]

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!

[@harshayadavks7444]

Awesome lecture with full concept coverage... Thank you sir

[@divyashanbhag6495]

THE BEST REVISION VIDEO ON FI😇😀. Thankyou so much sir.

[@deepikajindal6018]

Your Marathon on 4th April (in Delhi) was amazing, and this revision lecture was even more amazing than that. To revise FI in under 5 hours with almost 50 questions, wah sir wah, Maza hi aa gaya. Thanks for this great lecture.

[@komalpanchal3399]

It's a very useful lecture. Thank you so much sir. 🎉

[@somashreeparamanick8786]

Revision karne se phle lag rha tha inta bada chapter inta din ho gaya pade hua kaise recall hoga . But after complete this video sab yaad agaya .thank you so much sir ❤❤ best faculty for fr #akhaibhaishaabb#

[@adnanyusuf7268]

Hats off sir , you really teach in soo much details even in this revision, and class ka toh baat hi alag hai, AK hai Bhaiiiisaaaaaab🥳

[@anubhavajmera8017]

The level of this revision video is that if you have not read the not even once ,after doing this revisin video two times you will be able give exams ,and can even score full marks

[@sagargupta3378]

Precise revision lectures. Literally, it is a revision of concepts and questions.

[@patelakash3860]

Mind blowing 🤯 FI ke Sare ke sare lectures less than 5 hours me yad aa Gaye. Thanks a lot. #FRwithAK

[@saiashutoshdash4435]

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

[@aakankshaagrawal7703]

Really helpful and I am confident to handle every question of this chapter

[@priyashingala0807]

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

[@kev7815]

Wonderful Revision, Thank u Sir

[@sandipmakwana434]

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

[@snehanayak7487]

Session was great👍👏

[@ankitakanaujiya4724]

Hat off to you sir I have watched various faculties videos but the clarity and the logical reasoning is top notch❤ I highly recommend to watch everyone the entire playlist of sir FR revision videos and if possible write it down the answers as it will be very helpful for last day revision 😊. Thank you so much sir fot the great work..

[@drashti6203]

Majjjjjaa aagyaa sir.... amazing revision ..specially derivatives part was saraakk saraaakkk!!!!!!

[@mohitkumarprajapati8520]

Cashflow hedge Q. Beside construction activity 4:06:41

[@akankshakavishwar3603]

Thank you so much, sir, for the amazing revision and for the notes we wrote in class , they are incredibly helpful during revision. All concepts are clearly explained in the notes, leaving no room for confusion.😇😇

[@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💙🙏🙏

[@ammu42473]

Thanku AK Sir, you are just amazing.☺