Ind As 103 Revision in Detailed | with All Imp Q. | Business Combination | Pratik Jagati

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[@RealMaster2472]

03:30 Start 23:25 Revision till now 25:10 Steps for preparing conso. On acquisition date. 36:00 Partial vs Full Goodwill 44:45 illustration 3 48:20 illustration 2 53:40 Asset acquisition vs Business Combination. 01:05:35 Determination of Purchase consideration. 01:12:00 Step acquisition. 01:26:25 Question.1 [Nov’ 20] 01:36:30 Illustration 11 [IMP] 01:47:00 Acquisition method steps [Theory] 02:02:40 Examples for Identifying Acquirer. 02:09:05 Reverse Acquisition theory. Share Based payment award. 02:12:00 Replacement Award. 02:36:05 Non-Replacement award. 02:45:25 illustration 40 Extract [SBP replacement method] 02:47:05 Illustration 28 [Non Replacement award] Purchase price allocation - Measurement principle. 02:50:55 Contingent Liability. 02:56:50 Indemnification of Asset. 03:01:58 Asset Held for sale. 03:03:17 Contingent Consideration. 03:08:38 Income Taxes. 03:09:50 Leases. 03:12:35 Assembled workforce. 03:13:17 Intangible Asset. 03:17:15 Re-acquired Rights. 03:20:30 Illustration 20. 03:37:45 Determination of Acquisition date. 03:41:30 Measurement period. 03:49:15 Illustration 23 [Imp] 03:54:32 Illustration 22 03:57:40 Illustration 40 [Prof vs Dynamic] 04:27:50 TYQ 2 [Reverse Acquisition] 04:43:15 Question 10 [IMP] Common Control method. 04:49:00 Concepts 05:01:35 Illustration 31. 05:05:34 Illustration 33. 05:09:45 Illustration 38 [AX and BX]

[@mohammadjahidlal2676]

Pura dalo

[@Hari_1M]

Bhagwan ho aaapp..🙏 thanks a lot

[@sanowarakhtar4872]

@@RealMaster2472 TYK question 9 sir ne nhi karwaya kya?

[@chandnisramnani8069]

Thank you so much for your efforts 😊

[@debiprasadmohanty8899]

❤

[@raptitripathi1690]

Coming back to this video after becoming a Chartered Accountant for a merger assignment ....... He is the reason I am a CA today ❤

[@mncrystal123]

For my ref 3:00 First time acquisition - ind as 103, after that every year ind as 110 3:34 Example 5:14 when control est - cfs as per 103 7:30 Jagati ltd - aquirer, priyanka ltd - aquiree 8:34 First check how much % a/l acquired of priyanka ltd 9:58 Share cap, other equity are not liabilities 11:55 net assets = fv of assets - liab = 270000 12:00 consideration paid = 203000 14:13 G/w = 14000 14:45 1. Write down all A/L of Jagati ltd (aquirer) + share cap + other eq + NCI (no amt) 17:55 2. Write aquirees a/l in fv as per net assets Now there is a diff of 270000 19:11 3. Allocate the diff first to NCI (81000) 19:50 4. Reduce the pc paid from cash 20:24 5. Record g/w for the extra assets Total 31:29 NCI - 2methods (prop NA, FV method) 32:30 NCI as per FV method (PC/% * NCI share) 38:35 Prop Na method - partial g/w (sirf parent ka g/w) 38:59 Fair Value method - full g/w (parent and nci ka g/w) 44:45 Q(to be checked) Cal of g/w 48:20 Q(to be checked) Control premium 53:38 Diff between asset acquisition and business combi 56:40 Accounting for asset acquisition - as per resp Ind AS 59:50 Allocate assets in FV proportion 1:01:30 Direct COA as per Ind AS 103 - P/L (as already in FV) 1:05:32 Determination of PC 1:07:00 Contingent consideration Ind AS 37 says check >50% prob Ind AS 103 overrides and says even if

[@User18018]

Mera pura second revision yahi se ho gaya, thanks !! 😅😅

[@mncrystal123]

@@User18018 Hey! welcome. glad it helps. Maine kaafi ind as ke kiye hai revision videos me. if you need, mera comment check kar lena. 5-10 mins me ho jayega fatafat

[@mayurnagpal3744]

Nice

[@gauravtiwari8153]

@@User18018 🤣🤣🤣

[@NitinGupta_9]

​@@mncrystal123Hi how to check in which of the videos u have commented this same thing???

[@themessycook4912]

literally no lecturer.. Le pratik sir dropping full fledged lecture in the name of revision🙌🙌 and the heart and soul he pour into teaching students 🙏🙏

[@tusharchabra6856]

03:30 Start 23:25 Revision till now 25:10 Steps for preparing conso. On acquisition date. 36:00 Partial vs Full Goodwill 44:45 illustration 3 48:20 illustration 2 53:40 Asset acquisition vs Business Combination. 01:05:35 Determination of Purchase consideration. 01:12:00 Step acquisition. 01:26:25 Question.1 [Nov' 20] 01:36:30 Illustration 11 [IMP] 01:47:00 Acquisition method steps [Theory] 02:02:40 Examples for Identifying Acquirer. 02:09:05 Reverse Acquisition theory. Share Based payment award. 02:12:00 Replacement Award. 02:36:05 Non-Replacement award. 02:45:25 illustration 40 Extract [SBP replacement method] 02:47:05 Illustration 28 [Non Replacement award] Purchase price allocation - Measurement principle. 02:50:55 Contingent Liability. 02:56:50 Indemnification of Asset. 03:01:58 Asset Held for sale. 03:03:17 Contingent Consideration. 03:08:38 Income Taxes. 03:09:50 Leases. 03:12:35 Assembled workforce. 03:13:17 Intangible Asset. 03:17:15 Re-acquired Rights. 03:20:30 Illustration 20. 03:37:45 Determination of Acquisition date. 03:41:30 Measurement period. 03:49:15 Illustration 23 [Imp] 03:54:32 Illustration 22 03:57:40 Illustration 40 [Prof vs Dynamic] 04:27:50 TYQ 2 [Reverse Acquisition] 04:43:15 Question 10 [IMP] Common Control method. 04:49:00 Concepts 05:01:35 Illustration 31. 05:05:34 Illustration 33. 05:09:45 Illustration 38 [AX and BX] 05:28:15 Illustration 36 [Demerger] 05:45:35 Illustration 37 [Maxi and Mini] 05:56:24 Definition of Business. 05:59:40 Concentrations Test. 06:11:55 Example 1.

[@siddharthjuneja9011]

I’m a Chartered Accountant today because of this man. Follow him blindly.

[@FinalKickByCAPratikJagati]

Thanks 😊 ❤

[@arunpaliwal3568]

Sidharth how didi you pass audit Please suggest

[@siddharthjuneja9011]

@@arunpaliwal3568 focus on scoring chapters like Banks, Nbfc, psu, insurance, automated environment, company audit & fiscal laws. These are scoring chapters since chances of direct questions being asked is more. For Standards on Auditing i watched sarthak jain’s videos on SA’s for conceptual understanding because without conceptual clarity you can never be confident on SA’s.

[@arunpaliwal3568]

Thanks a lot Siddhartha

[@sahilmore7342]

Agreed !❤

[@madhusudanpandey2786]

5:10 Steps for preparing conso. On acquisition date. 36:00 Partial vs Full Goodwill 44:45 illustration 3 48:20 illustration 2 53:40 Asset acquisition vs Business Combination. 01:05:35 Determination of Purchase consideration. 01:12:00 Step acquisition. 01:26:25 Question.1 [Nov’ 20] 01:36:30 Illustration 11 [IMP] 01:47:00 Acquisition method steps [Theory] 02:02:40 Examples for Identifying Acquirer. 02:09:05 Reverse Acquisition theory. Share Based payment award. 02:12:00 Replacement Award. 02:36:05 Non-Replacement award. 02:45:25 illustration 40 Extract [SBP replacement method] 02:47:05 Illustration 28 [Non Replacement award] Purchase price allocation - Measurement principle. 02:50:55 Contingent Liability. 02:56:50 Indemnification of Asset. 03:01:58 Asset Held for sale. 03:03:17 Contingent Consideration. 03:08:38 Income Taxes. 03:09:50 Leases. 03:12:35 Assembled workforce. 03:13:17 Intangible Asset. 03:17:15 Re-acquired Rights. 03:20:30 Illustration 20. 03:37:45 Determination of Acquisition date. 03:41:30 Measurement period. 03:49:15 Illustration 23 [Imp] 03:54:32 Illustration 22 03:57:40 Illustration 40 [Prof vs Dynamic] 04:27:50 TYQ 2 [Reverse Acquisition] 04:43:15 Question 10 [IMP] Common Control method. 04:49:00 Concepts 05:01:35 Illustration 31. 05:05:34 Illustration 33. 05:09:45 Illustration 38 [AX and BX]

[@RealMaster2472]

Continuation……. 05:28:15 Illustration 36 [Demerger] 05:45:35 Illustration 37 [Maxi and Mini] 05:56:24 Definition of Business. 05:59:40 Concentrations Test. 06:11:55 Example 1.

[@mukunda2461]

Though I am not a CA but your classes helped me thoroughly understand FR concepts and clear my CMA last December. You are very generous in letting these classes free in KZbin like this. Thank you very much sir.

[@mrsumit3]

Bro is this lecture sufficient to study our cfr business combination from 0

[@dollyojha5040]

Yeah too much sir pura concept hi buildup krdete h u can solve any kind of questions, sfm n cfr no one teaches so well till now m saying u seriously paise waste hojate h dusre teachers ke pass ,, I to suggest take sir classes if u want to pass in first attempt

[@hardikjain5613]

I am going to be a Chartered Accountant in Nov'23. CA Hardik Jain. All the best to everyone who is going to appear for upcoming exams. All my love & wishes to everyone!!! God Bless you Pratik Sir!!!

[@santhapreman2758]

Me also will clear this time 💪

[@vsr7893]

Mee tooo

[@bhargavigokhale]

This lecture should be renamed as full lecture on Ind As 103. And full lecture on how to be the best teacher. Vidya Pradan karna koi aapse seekhe. You are a saviour, ab pura darr khatam ho gaya hai is Ind As ka. i am veryyyy grateful ki exam ke pehele aapke videos mil gaye. Thankyou for your efforts sir, I shall surely try my best to make you proud.

[@a.k.s9605]

Sir my eyes are literally teared watching this revision video. This clarity I have not got watching regular classes. This is boosting my confidence level in FR. Thank you so much Sir for your efforts. Our best payback for your contributions will be by securing exemption.

[@shrutikochar3889]

Le Institute : Dear students , 20 marks is credited in your FR marks by pratik jagati sir's valuable revision video .Hope you have exemption in FR . Thank you 🙂 Regards ICAI Meanwhile students :Ab aaya na mazaa 🎉😅

[@N1712c]

is this revesion video is sufficient to cover whole indas (i haven't attend any regular class for this indas)??

[@shrutikochar3889]

@@N1712c yes it is enough

[@N1712c]

ok thnxx

[@N1712c]

can i have sir's notes? do you have it

[@zainalinarsinh1834]

1:26:27 ILL: Company A and Company B are in power business 1:36:41 ILL: On 1st April PQR Ltd acquired 2:12:45 Replacement Award 2:36:10 Non Replacement Award 2:50:50 Contingent Liability of Acquiree 3:17:23 Reacquired Rights I'll 20 ABC Ltd acquired PQR Ltd 3:49:20 Measurement period I'll ABC Ltd acquires XYZ Ltd 3:57:09 I'll 40 Professional and Dynamic Ltd 4:27:45 Question 2 On 31st December, 20X1, Entity A issues 2.5 shares (Reverse Acqn) 4:41:25 Que 10 Contingent Consideration classified liability/equity 4:49:00 Common Control Business Combination 5:09:43 Common Control I'll 38 AX & BX Ltd 5:27:57 Demerger under Common Control I'll 36 Enterprise Ltd has 2 divisions 5:45:41 Demerger under CC I'll 37 Maxi Mini Ltd

[@raghuveerjandhyala6672]

Thank you so much

[@rishaboutique]

Sir ind as 103 aur 110 to kbhi pura pdhne ki himt nhi hui smjh hi nhi aata tha kitne pdhu kha se pdhu kese pdhu...aapne himt dedi aur bht acha smjhaya....itna sath koi ni de rha aaj k din jitna aap de rhe ho..... Thank you soo much sir

[@Ishika2532]

01:26:25 Question.1 (Step acquisition) 01:36:30 Illustration 11 (Step acquisition important question) 03:41:30 Measurement period. 03:49:15 Illustration 23 (Measurement period important question) 02:45:25 illustration 40 (SBP replacement method) 02:47:05 Illustration 28 (Non Replacement award) 03:57:40 Illustration 40 (Prof and Dynamic) 04:27:50 Question 2 (Reverse Acquisition) 03:03:17 Contingent Consideration. 04:43:15 Question 10 (contingent consideration + Ind AS 109) 05:09:45 Illustration 38 (AX and BX- Reverse Acquisition + common control) 05:28:15 Illustration 36 (Demerger) 05:45:35 Illustration 37 (Maxi and Mini)

[@kunjagrawal5338]

even paid courses of big private institutions in ahmedabad don't cover in depth concept with simplicity like this sir, people teaching in those private institutions only do sums and don't explain how simple and basic concept actually is. thankyou sir for such contribution, will definitely help in growing reach of such a great faculty in someway in future on achieving success. students NEED PEOPLE LIKE YOU!

[@payal3870]

Just for my Reference: Thanks @RealMaster2472 for your detailed comment: 03:30 Start ✔ 23:25 Revision till now✔ 25:10 Steps for preparing conso. On acquisition date✔ 36:00 Partial vs Full Goodwill✔ 44:45 illustration 3✔ 48:20 illustration 2✔ 53:40 Asset acquisition vs Business Combination✔ 01:05:35 Determination of Purchase consideration✔ 01:12:00 Step acquisition✔ 01:26:25 Question.1 [Nov’ 20]✔ 01:36:30 Illustration 11 [IMP]✔ 01:47:00 Acquisition method steps [Theory]✔ 02:02:40 Examples for Identifying Acquirer✔ 02:09:05 Reverse Acquisition theory✔ Share Based payment award✔ 02:12:00 Replacement Award✔ 02:36:05 Non-Replacement award✔ 02:45:25 illustration 40 Extract [SBP replacement method]✔ 02:47:05 Illustration 28 [Non Replacement award]✔ Purchase price allocation - Measurement principle. 02:50:55 Contingent Liability✔ 02:56:50 Indemnification of Asset✔ 03:01:58 Asset Held for sale✔ 03:03:17 Contingent Consideration✔ 03:08:38 Income Taxes✔ 03:09:50 Leases✔ 03:12:35 Assembled workforce✔ 03:13:17 Intangible Asset✔ 03:17:15 Re-acquired Rights✔ 03:20:30 Illustration 20✔ 03:37:45 Determination of Acquisition date✔ 03:41:30 Measurement period✔ 03:49:15 Illustration 23 [Imp]✔ 03:54:32 Illustration 22✔ 03:57:40 Illustration 40 [Prof vs Dynamic]✔ 04:27:50 TYQ 2 [Reverse Acquisition]✔ 04:43:15 Question 10 [IMP]]✔ Common Control method. 04:49:00 Concepts✔ 05:01:35 Illustration 31✔ 05:05:34 Illustration 33✔ 05:09:45 Illustration 38 [AX and BX]✔ 05:28:15 Illustration 36[Demerger]✔ 05:45:35 Illustration 37 [Maxiand Mini]✔ 05:56:24 Definition of Business. 05:59:40 Concentrations Test. 06:11:55 Example 1

[@mahavirrander8571]

Thankyou

[@arushnigam7074]

01:12:00 (A) QUE 25 Step acquisition. (Previous held investment to be recorded at FV which prevails on date of acquisition and any P/L will be recorded in P&L Account) 02:12:00 Replacement Award (For PRE PERIOD - ADD IN PC and in B/S Liability side as Equity (SBPR), For POST COMBO PERIOD - Amortize in Remaining Vesting period as EE Benefit Exp Dr To Share Based Payment Reserve (On SLM Basis) 02:36:05 Non-Replacement award (For Pre Period - ADD In PC? NOOOOOO It Will form Part of NCI so add in NCI and In B/S Show in liability as NCI(SBPR), For Post - Same Treatment of Replacement award) 02:57:30 Eg of Indemnification of asset 03:17:15 (LDR) Que 5 Re-acquired Rights with 03:35:33 (LDR) Crux of Reacquired Rights 03:57:40 (LDR) Que 31 [Prof vs Dynamic] 05:56:24 10*** LDR TOPIC 😂😂 06:18:30 Concentration Test *** LDR Full Que 23- Full Fledged Perfect Question for Basics- Professional and Dynamic 26- Step Acquisition- 8000-8850 vala ***** 29- Reverse Acquisition- Find Accounting Acquirer and He will now Become Acquirer and will issue Share to acquiree jo Legal Acquirer ban raha thaa 31- AX BX Amalgamated- Common Control (Everything @ Book Value, SC in Ratio of Net Asset Ratio as per C.A, 32- Laptop Mobile Division- Demerger (In demerger wue pass JE, to find Capital Reserve amt for one it will be gain and another losss) 33- Maxi Mini Division- Demerger (NAV/Share also to calculate, *Focus on Why 5Cr Shares taken individually while NAV calculation of both company individually

[@nareshluhana1483]

conclusion for 23 minutes 23:25 determination of purchase consideration 1:05:35 step acquisition 1:12:01 q. 1 (nov 20 ) 1:26:22 q 1 revise 1:35:10 i’ll 11 1:36:36

[@rithickkumar8735]

Ind AS 103 - My Refer 3:57:09 Professional and Dynamic Ltd 1:36:41 On 1st April PQR Ltd acquired 4:27:45 On 31st December, 20X1, Entity A issues 2.5 shares (Reverse Acqn) 5:09:43 AX & BX Ltd - Common Control I'll 38 5:27:57 Enterprise Ltd has 2 divisions - Demerger under Common Control I'll 36 5:45:41 Maxi Mini Ltd - Demerger under CC I'll 37 6:12:06 Entity A - Asset Acquisition

[@MuskanShah86]

for my reference (imp topics) 53:40 Asset acquisition vs Business Combination. Case 1 Business combination- direct cost ko p&l mai & asset acquisition at f.v Case 2 Asset acqusition- PPE initially measured at cost & cost incl direct cost incurred (cost ko f.v ke praportion mai bantkr recognise krenge) 01:12:00 Step Acquisition mai old investment ko f.v pr lekr aao, then last mai derecognise kro & revised total control ko recognise kro 01:26:25 Question.1 [Nov’ 20] Step acq (imp) solve 2 times 01:36:30 Illustration 11 [Most IMP] 02:36:05 Non-Replacement award (agar award replacement kr rahe to formula se calculate krke jo aaega use P.C ka part manenge if Non replacement of award then pura 100% SBPR bahar valo ka hai hmara nahi so NCI ka part bnega hmara nahi) 02:45:00 Illust 28 non replacement award Q

[@namanjain6700]

02:02:40 Examples for Identifying Acquirer. 02:09:05 Reverse Acquisition theory. 03:09:50 Leases. 03:12:35 Assembled workforce. 03:13:17 Intangible Asset. 03:17:15 Re-acquired Rights. 03:20:30 Illustration 20. 03:37:45 Determination of Acquisition date. 03:41:30 Measurement period. 03:49:15 Illustration 23 [Imp] 03:54:32 Illustration 22 03:57:40 Illustration 40 [Prof vs Dynamic] 04:27:50 TYQ 2 [Reverse Acquisition] 04:43:15 Question 10 [IMP] Common Control method. 04:49:00 Concepts 05:01:35 Illustration 31. 05:05:34 Illustration 33. 05:09:45 Illustration 38 [AX and BX]

[@shivaguptaofficial]

*IMPORTANT* *illustration 2(MCQ)* @48:20 *CONTINGENT CONSIDERATION* @1:05:35 Determination of fair value( *contingent concideration will form part of purchase consideration (at fairvalue of contingent consideration as on the acquisition date)even if probability of payment is low* see question 1 on page 239 question bank) also see @ 3:03:18 ( *accurate gyan* ) [copy page no 219] *Illustration 11* : @1:39:17 ( *Translation difference(FCTR wala) OCI se PL mein reclassify hota hai whe dispossing off* , however *Share of revaluation reserve* of PPE in OCI *didnot reclassify into PL* means ab wo retained earning mein jayega seedha when dispossing off) *Share base payment gyan* (page no. 219 copy) *CRUX* @ 2:49:10 *REPLACEMENT AWARD* @2:25:40 purchase consideration nikale samay share based payment k case mein *market vaalue of ORIGINAL AWARD at the grant date* k hisaab se proportionately calculate karenge @2:29:40 proportion karte samay *DENOMINATOR* mein *HIGHER* of original vesting period or relacement vesting period lenge *illustration 40 extract* @ 2:45:25 *NON REPLACEMENT AWARD* @2:43:20 jo acquiree ki books mein SBPR padha hua hai bo acquirer jab apni consolidation balance sheet banayega to pura ka pura *SBPR ko NCI* bana dega because it's a case of NON REPLACEMENT AWARD *Illustration 28 extract* @2:47:05 *PURCHASE PRICE ALLOCATION* (COPY PAGE NO. 229) @2:50:55 CONTINGENT LIABILITY ( *CRUX* @2:56:00) *IMP* *reacquired asset* @ 03:17:15

[@riyakukawalkar9668]

2:32:56 SBP Adj for PC calculation 3:35:29 Illustration 20

[@nehajoshi9281]

Cleared SFM n FR just beacuse of sir. He is blessing for CA students

[@Soumya692]

Thank you falls short, sir. Going to give exam on Nov 2023, your revision videos are like buttery smooth. there is conceptual clarity, your speed and the effort you put is more than commendable. Thank you for existing.🙏

[@HardikArora828]

Sir believe me or not, Woh din Durr nhi jab log sirf apse padhne ke liye CA Course me enroll krwayenge. ❤

[@ab-oi9bu]

1:27:18 tyn 1 1:36:35 illustration 11 2:45:23 illustration 28 2:53:00 example 15 3:17:35 illustration 20 3:49:11 illustration 23 3:54:30 Illustration 22 3:57:58 illustration 40 4:27:44 tyn 2 4:41:18 tyn 10 5:01:38 illustration 31 5:04:42 illustration 32 5:05:23 illustration 33 5:09:46 illustration 38 5:28:01 illustration 36 5:45:55 illustration 37 6:12:06 example 1

[@user-wg8fl4ub7s]

🎉

[@shyamtoshniwal2996]

done with fr @nov 2022 with less 2 month prepartion all credit goes to pratik bhai(all big ind as) n akash kandoi(for small indas)

[@Learner_25]

For Personal Reference DBF: Target 3 hrs Business Combination grey areas. 01:26:25 Nov 20 Step Acquistion....INvestment Entry bas...baki simple 01:36:30 see journal entry...imp sum 53:40 Asset Acquisition ...key point...dirct cost of acquistion related to asset is added to cost in asset acquisiton method unlie in PL while bus combination. 02:36:05 Non replacement is new....yeh NCI me add hota hai and not PC like in replacement...formula wegera same hai...bas yeh Liab PC ka part ni banke...NCI me add hoga 03:01:58 Exxception...asset held for sale FV less cost to sale lena hote 03:20:30 Reacquired Right illustration...iska PC me impact...180,000 jo PC se less hoga...bcz that is a settlement contract should not be a part of PC bcz wo seperate obligation hai 03:57:40 professional dynamic...bas goodwill/CAp resever try by self...rest is all ok...NCI nikalne me dikkat aaega 04:27:50 Reverse acuisiton 04:43:15 Q10. THEORITICAL QUEST,. BUT V VIMP...MUST SEE ((Refer notes in whatsapp group) 05:09:45 AX BX (Requisite no of shares wala part and common control bhi) 05:28:02 ENTERPRISE Ltd 05:45:40 Maxi Mini 06:11:48 ONLY sum on CONCENTRATION TEST. might come in exam...(Refer notes also in whatsapp group) 06:18:29 Summary of Concentration test (as per PJ sir...85% consider karlo for substantial) 2 Big Sums...AWB Deptn and big question May 23 type wala bas karlo

[@kirtisharma6615]

Never Imagined ki Within 6.5 hour I could be able to complete this chapter but thanks to you this was my Thirdrevision of FR but I was so confused between the reverse acquisition and common control , share based payment concept but this I time you made it crystal clear. Seriously you made the whole FR easy as well as conceptual. God bless you sir. Or students ki dua to h hi saath Waiting for consolidation 😅😅😅

[@lifetuber4316]

Do You also practice questions separately by handpractice?

[@linkankothekar8817]

05:28:15 Illustration 36 [Demerger] 05:45:35 Illustration 37 [Maxi and Mini] 05:56:24 Definition of Business. 05:59:40 Concentrations Test. 06:11:55 Example 1.

[@Aashaawasthii]

My reference Qb Q20 44:45 19 48:19 1:26:25 q25 1:36:30 26 2:47:05 3 3:09:50 LEASES💚 3:20:34 5 3:49:15 NOT IN QB 3:54:32 NOT IN QB 3:57:40 23 4:27:50 29 4:43:15 not in qb 5:01:31 not in qb 6:09:45 31 5:28:15 32 5:45:35 33 Icai new SM illustration 40 and 48 mistake rectified 5:16:27 common control share cap allocation 💚

[@rockeybhai5263]

Thank you

[@sudevshan3795]

3:10:30 - Lease Theory - From point of view as lesse value as a new lease for the remaining term, If any favourable condition is present increase such value to ROU asset but the same increase value should not be added to added to Lease Liability 4:30:00 - Reverse Acquisition

[@jayeshtarade26]

This clarity I have not got watching regular classes. This is boosting my confidence level in FR. Thank you so much Sir for your efforts.

[@SuperheroKartik]

Doubtful questions 1:36:36 PQR ltd (share of exchange diff)

[@ankitachauhan790]

Kya padhaya hai. Kya padhaya haiii....kya smajhyaa haiii....amazinggg...wahaaa sirji wahaaaa🙏🙏🙏🙏

[@bhavinbhanushali8557]

Best concept clearity with detailed explanation. Even full course was not sufficient to make understand this IndAS and your Revision made it so smooth and easy to understand. Thankyou sir

[@Cheatwithmeonweekends]

110 Detailed version ka promise kiyatha Sir ne and so soon he uploaded it also...Thank u sir jitna bhi thanks bolo kam hai...U r a blessing as i always say...Thanks for making the toughest and widest chps of FR easy for us thankuuuu again

[@vaishnavi9319]

Kitne efforts hai sir ek ek concept ko pani bana diya apne

[@priyavaishya2645]

We like this line.. Hi everyone mera naam Pratik Jagati hai . But ab aapko introduction ki jarurat nhi..

[@riyakukawalkar9668]

Sir can't thank you enough for your efforts. The way you explain complex concepts and long questions in a simplified way is just amazing!

[@shivaagrawal2061]

I haven't done my classes for big IndAS, you have fulfill the requirements in some revision videos only. Thank you very much sir.

[@aaquibraza5600]

For my own reference: 1. Measurement period: 3:49:15 2. Reverse acquisition: 4:40:20 3. Contingent consideration: 4:43:20 4. Common control 5:13:25 and reverse combo: 5:24:17 5. Non replacement awards: 02:47:05

[@raams6105]

Sir i decided to quit ca sir due to non understanding of fr but after following your KZbin classes.. Now I have got hopes to clear the exams.... ❤❤ thank you for your support sir

[@ps-gh3hu]

20 marks money in Bank now 🎉❤

[@RajeevKumar-bl1jk]

Thank u so much sir.... Can't imagine ki within 6.5 hr me complete chapter ka revision ho gya...😊

[@pratimayadav1212]

Sir you should also start giving classes to CMA students, i've taken sfm as well as cfr classes from other teachers but concepts that you give is best. Even i've watched your revision videos before my exams & these videos are more worthy than buying any other regular course, for SFM you are my "GURU" 🙏

[@kkrish8683]

Cma final keliye ye lecture refer krr skte hai ? Kya

[@shaik1919]

@@kkrish8683 yes you can

[@dakshadavda9307]

Sir I scored 62 in FR and 77 in SFM by just following your revision videos and cleared my group 1 in first attempt. Thank you so much sir 🙏🏻. This wouldn't be possible without you🥹

[@shrutikochar3889]

Can u pls tell how many revisions u did ?

[@MyPlanet123]

Yes please tell me how many revisions you did?

[@dakshadavda9307]

@@shrutikochar3889 2 revisions. Actually I took test series because of which I was able to revise consistently

[@TarakMehtakaooltahchashmafunn]

Whose test series u took ?

[@nishasrivastav7843]

This is totally social service. you tackled the exact problem student face while revising topics

[@CAChirag24]

Measurement principle. 02:50:55 Contingent Liability. 02:56:50 Indemnification of Asset.

[@shivaguptaofficial]

@1:01:25 *direct cost of acquisition* in case of business combination charge to *P/L* (NOTE BOOK(NB) PAGE NO: 207) @1:08:36 *CONTINGENT CONSIDERATION* should be recorded at it *FAIR VALUE* , it *DOESNOT MATTER* what is the *PROBABILITY* of that contingency(NB 231) @1:12:00 STEP ACQUISITION (NB 210)

[@vinoddadhich6403]

Thank you very much sir for this detailed revision lecture. After watching this lecture I am confident that I am able to attend question of business combination in exam.

[@v.praveenkumar7842]

पता नहीं किस रूप में आकार नारायण मिल जाएगा निर्मल मन के दर्पण में वह राम के दर्शन पाएगा

[@hemanshivaghasiya6804]

Thank you so much sir, 🙏you are saviour

[@KhushbooGuptaCALearning]

🙏🙏 BUSINESS COMBINATION Bahot easy hogya sir 🙏🙏and aap repeat karte rhiye sir bahot benefit milta h mind m fit ho jata h ekdm 👌

[@ayushapaleja0712]

Best Marathon lecture ever for someone who wants only revision and really Quick revision for exams ... "itni speed me tum khud se nahi kar paate" REALLY TRUE ... 6 hrs me kabhi ye chapter revise bhi nahi hoga khud se ... stressed where required ... Thank You sir ...

[@deveshkukreja02]

If you are watching for the 1st time you can understand with whole conceptual clarity. Pratik sir you are GOAT.

[@himanshujain9530]

I am doing the chapter for the first time, but what a mind blowing teacher. Belive him guys just watch this video even if you have left this chapter in option. Such concept clarity🫡 Thanks sir for the video❤️❤️

[@hardikarora5]

Lo sir humne apna Dil apko de diya, apke hote hue kisi bhi student ka group 1 rukk hi sakta ❤

[@chiragpadiyar3127]

For My Ref 04:28:00 Illustration 42 (Entity A) 04:41:20 Illustration 50 (Contingent Consideration)

[@ravindersinghbagga3793]

1:26:28 25 1:36:34 26 3:57:45 23 5:01:38 common control 5:09:56 31 5:28:19 32 Enterprise 5:45:40 33 Maxi

[@TheSmilingKid]

I'm surprised ki sir iss video pr sirk 3k likes kyu h abhi tk... Sir ko 6 hours ki video banane ke liye minimum 18 hrs dene pde honge and the way he summarized everything and explained was remarkable. After watching this video, if someone cover it by himself once he is all set to rock😊. I request my student army to please show some love to all his video he and his content is ❤. It wouldn't be wrong to say, Chahe jisse mann ho class kr lo, end mein revision video inka hi dekhoge aur sukun paoge. Ye mai likh kr de skta😁 Pratik Sir (mere liye toh Dhanush Sir) I feel you're still undervalued but Bhole Baba Sab badhiya kar denge🤗 Thank you once again sir for the clarity which you give and the dedication you show towards us. Yaar like karo video turant😅

[@FinalKickByCAPratikJagati]

Thanks for the love ❤️❤️

[@AnkitGupta-yh3hi]

Best revision video for IND as 103 ❤

[@apekshaa7979]

I think icai ko apko best teaching faculty of ca FR ka award dena chaiye ... As a honor...

[@ayushshah6000]

Sir this is the ultimate video for IND AS 103 that a student needs to refer during his preparation. Thank you so much sir.

[@amitmehta7477]

Atul QB (M23) Q1 - 4:43:00

[@sakshimaurya1605]

Best revision ever ....clearly justify thumbnail .....can definitely score the full marks from this revision lecture ...🎉🎉each point is clear at its best❤😊

[@akanshagupta3715]

You have the best way of clearing concepts of CFR. Really loved your way of teaching sir. Thankyou😃

[@MohitSatwani-wq5ni]

DOUBT 4:41:03 Sir why we have not considered DTL due to increase in FV of NCA.?

[@zarnavanrajsinhchavda6983]

I have never understood 103 like this before, thank you sir for this incredible lecture. 🙏

[@amangrover9998]

2:35:15 Replacement Reward Crux 3:46:15 Measurement Period

[@ravigavarshettiwar7671]

Cleared Group 1 in last just because of him 😊❤ Thank you sir

[@indrapatel-ke2ow]

Before listening to pratik revision videos: hamare sath Shri ragunath tho kis bath ke chinta..... After : hamare sath pratik sir tho fir kis baat ke chinta😅❤..... Sun liya pratik sir ka pravachan fir kis baat ke chinta.......

[@santhapreman2758]

Super class .God bless you sir

[@Bikram-Shibi]

Sir I am going to get exemption in FR in May 2024 exam because of your lecture sir 🙏.

[@DreamBoyMahidhar]

It only for my sake of seeing vedio ... 01:06:12 02:56:12 03:03:13

[@PratikDargar-n7o]

For My Refernce In Sir book TYK Q1- 1:28:08 ILL 11(208) - 1:36:31

[@sakshirawal9844]

1:48:38 control definition

[@arunsagar5342]

May God bless him and his family for the noble work he is doing. Lot of confused students are getting clarity from your lectures pratik sir. Really a gem of a person and an amazing teacher

[@KhammaGhaniJi]

Thanks sir🙏 very useful and clearly understandable.

[@manishasharma2759]

Sir can you please tell me how ill35 is different from ill33? Nov 23 book pg13.84 and pg13.81 respectively.

[@vijaykoshiya8078]

2:50:00 purchase price allocation - few theory for big questions

[@shivamgarg4529]

For my ref 3:41:00 Measurement period 4:48:00 Common control 5:35:00 Question 6:00:00

[@viditsingla6262]

Thanks

[@meghaupadhyay2123]

Thank you so much sir. Aapke jesa koi nahi. You are purely the "Satyugi Soul". Koti koti dhanyawad dil se. ✨ Hope to meet you some day sir. Please let us know when you come to Chennai. 😍

[@rashikamittal2110]

For my ref 2:56:32 contingent case 2:56:59 indemnification case

[@CA_Mansi]

Thank you so much 🙏🙏🙏🙏 I respect you a lot... Not only me ... I m sure every ca student love you and respect you.... You have a special place in our heart sir... Becoz of you we r just able to study becoz we knw... You will take care of rest of the things.... ❤ Bestest gift anyone can give is their time ... So thank you so much for giving your time to us Making vedios for us ❤

[@lakshaymittal635]

5:28:18 Enterprise Ltd - Demerger

[@bharatmaheshwari1211]

Thanks Sir 😊

[@tusharmodi7655]

04:41:25-04:49:10-Air1CA q1 05:05:30-05:09:30

[@ankitagarwal34]

Bhidu ye hua na proper revision Maja aa gya♥️

[@tarunakashyap]

01:26:25 Q25 01:36:30 Q26 03:20:30 Q5 02:47:05 Q3

[@ishikagoel7817]

Thanks for solving questions as well!

[@jethalal21]

Wow....🔥 Incredible level of conceptual clarity.... Thank u Sir🙏❤️

[@bhumikakhubnani2528]

03:49:15 Illustration 23 [Imp]

[@theunpopulartruth1757]

why Dinesh Kartik is teaching CA Final FR by the name of Pratik Jagati??😁😁🤣

[@naina7291]

Immense Respect for our dear n respected Sir🙏

[@cjvatsal8010]

Watch this at 2x and go to exam everything will be fine