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

Topics Coverage:
Ind AS 32, 107, 109 - Financial Instruments
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[@Rajjj-oc4ql]

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

[@manishmahato2001]

Agreed 💯

[@pushpitamandal2351]

True💯

[@sakshibansal7297]

Agreed 👍

[@princebansal5831]

True ❤

[@ss_Archives]

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

[@riya55_]

Emb derv 2:59:00

[@sakshipurohit9661]

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

[@reyonadsouza8895]

Absolutely correct 👍

[@parthmehta5291]

Soo truee

[@adityagupta265]

+1

[@AbdulHameed-bh1cr]

True 👍

[@lala_lala_03]

Agree ☣️

[@shreyaswalzade]

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

[@keyurmulrajani2221]

Thank You. Blessed be!

[@lakshmipriya1638]

Thanks a lot

[@snehachanchlani8656]

Thank you for this 😍

[@ammarhabeeb6903]

Thanks broo!!

[@may22cafinal96]

Early redemption 1:41:00

[@keyurmulrajani2221]

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

[@Deepak-ib6fr]

That's y they are AIR 1

[@shivamdixit9331]

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

[@subratnanda6933]

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

[@yj9032]

Alakh Pandey is chillar

[@mohitvermakkp]

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

[@roychannel8971]

@@subratnanda6933 😎😎😎😎

[@surbhianchal2925]

​@@yj9032or tum kya ho

[@employemement]

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

[@archilramani67]

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

[@camahimasrivatava1701]

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

[@JitendraSingh-qd7gr]

Thanks for refering me this video

[@mahaboobbeesyed8534]

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

[@satisfyingvideoes6602]

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

[@sagarkinare]

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

[@hiteshminhas8553]

@@sagarkinare yes man

[@nikhilmahawar9607]

@@satisfyingvideoes6602 same with me bro

[@someswarroy8193]

Did sarthak jain class and is regretting the choice

[@Yash-zi2nn]

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

[@AmitRaj-fx8go]

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

[@lalitkapoor452]

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

[@MuskanShah86]

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

[@seemabidnur6040]

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

[@CASomya]

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

[@ManishG_05]

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

[@kushnandwani1999]

Simply outstanding. Eagerly waiting for the remaining lectures.

[@alikhan-ho7ev]

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

[@subratnanda6933]

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

[@deveshsamal4331]

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

[@Shivam_Gupta0311]

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

[@amoddubey4982]

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

[@ammaryousaf8210]

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

[@kingashish4579]

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

[@impactcommerce]

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

[@ro_hitz]

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

[@alikhan-ho7ev]

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

[@Relax_singh]

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

[@amrbuddy]

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

[@harshmulchandani9541]

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

[@vaibhavchourasia3387]

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

[@Ankit-gy3db]

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

[@futuregoals6718]

Is this lecture enough if you are doing first time?

[@sahitsagar786]

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

[@SaiSomanadh]

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

[@Lordmj04]

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

[@BhupendraPatel-wp7gm]

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

[@amberjaiswal9887]

I have taken class from a very renounced facility of CA Final he took my 400 hours and yet skip many topics like securitization ... etc etc and made the subject very tough and there is Ajay sir who is making the tough topic very easy. Thank you so much bhaiya Radhe Radhe

[@nikitasahu3698]

Revision video aisa banao, ki full lecture ki he feel aaye! Thank you so much for this for all the students.

[@sagarkinare]

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

[@abhiram3834]

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

[@aashok2672]

Blessed to have teachers like you sir 🙏

[@akanshagupta3860]

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

[@raviteja9494]

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

[@shivamkansal3869]

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

[@nareshmekala9450]

Thank You So much sir for your efforts, this revision vedio will immense help for the students who is doing revision of Financial Instruments. Absolutely you made the chapter easy.

[@Krishna-qv7hq]

Sir please at least clear whether remaining lectures are coming or not

[@abhilashapandey4740]

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

[@deshdeepakgarg324]

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

[@hemangs3224]

please upload new concept notes

[@palkiandmuskan2507]

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

[@asherone28]

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

[@sreenivasulugonuguntla6874]

Radhe Radhe Sir ji...Your Revision lectures and ur materials are like capsule for the Students fever...I have Cleared my CA Final in May 24 & now listening this for Interview Purpose...Thanks a ton Sir...🙌🙌

[@lakshmikanthareddyambati1753]

2:12:35 factoring with Normal recourse journal entry

[@RSSthoughts]

Thank you. Radhe Radhe 🙏

[@chadarrohit97]

Thank you so much Ajay sir for your amazing FR revision lectures, marathons, ABC analysis, Important questions list and thorough guidance. I'm a CA now in May 24 attempt. Aspirants who are watching this: I'd highly recommend Ajay sir as a Go To for FR! All the best!

[@shivangiagarwal9204]

Sir pls provide updated notes of this pls sir

[@reenaamreen5695]

Some faculty in south claims as gods for their teaching in FR...I really found urs far better to say, super better than them...the efforts u put in gonna save our time to focus on weaker aspects of the course n score well... Indebted to both of u..

[@SuperheroKartik]

02:39:00 summary financial gurantee

[@kalpanadevi2864]

Sir please upload revision lectures of FR on amalgamation and CFS.. please sir.. it's highly required...

[@mahadevbhatt676]

Agreed 👍 👍 👍

[@kironmeduru8767]

If it in English then it will benefit South students also. Please consider.

[@SK-iy9qf]

As soon as u upload the lectures ,it became my obligation to complete as well 😁 To Go with the flow😎🤟

[@anshikagupta8125]

Thank you so much sir for such a great revision please please sir provide Revision lecture of Consolidation and business combination also

[@averageyoutuber4932]

Sir ye FR ke naye notes kaha milenge?

[@ishaathakur24]

Telegram

[@mithusirra3461]

Inki website pr pde hai

[@averageyoutuber4932]

@@mithusirra3461 haan bhai mil gaya

[@sonnambajaj1071]

sir iska PDF notes... kha milega???

[@alikhan-ho7ev]

Follow telegram channel

[@vinnislife6836]

Sir plzz provide concept notes of this

[@parthmehta6161]

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

[@j-hound3731]

Financial Guarantee is valued at higher of probable loss or closing bal as per amortization table at each year end by ICAI. Refer TYK question 6.

[@Amitrajputchannel]

Sir channel ka name Atul & Ajay Aggarwal rakh dejiy kisse dono ka name aajaiga because both are awesome

[@digvijayrohatgi5557]

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

[@regawis07]

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

[@sanjayvanjani5646]

Thanks But 👇 Notes..........................................!!!!!!

[@nainpreetkaur7471]

watching this masterpiece again for job interview...thanks a lot sir 😀

[@RajshekarIengar]

Thank you so much Ajay ji Radhe Radhe🙏

[@apoorvjain2410]

41:24 accounting part 1:29:30 CFI

[@janthapurohit]

Hats off to ur efforts bhyya..

[@jkr2541]

Superb...Before watching "How would I cover" ....After "How easily It is covered"....Taught in much layman language.

[@naveenkumarsangewar692]

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

[@AmitGupta76762]

Thank you sir for the revision lecture. It really helped a lot.

[@bhartibrahmankar1771]

Thank you so much Sir. This chapter was a nightmare for me you made it so easy. Thank you

[@nikhilsingal9114]

Best revision lecture for financial instruments chapter ...... thank you ajay sir

[@_samyak_]

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

[@kowsalyakannan2016]

Sir today I cleared CA final group 1 that too as u said there was a smile when I saw FR paper All credits goes to ur efforts and revision classes sir No words to thank you sir Thanks a lot atul and Ajay sir so I came back to this video comment to share my gratitude sir

[@ManjeetSingh-xi9vt]

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

[@varunparmar9515]

Thank you very much sir 😀 🙏🙏🙏 Radhe Radhe

[@mohiniraval9255]

Amazing revision lecture with great conceptual clarity. Thankyou 👏🙏

[@divyanshprakash9061]

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

[@sheetalpathak9345]

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

[@santhapreman2758]

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

[@aditya9854]

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

[@princebansal5831]

These 2 brothers are like Krishna & Balram ❤

[@chartered_artistgirl]

Sir please upload ABC analysis for each subject..... It will be very helpful for us.

[@akashgoswami4862]

Thank you for these revision videos, please upload remaining revision lectures

[@darshitaagrawal673]

I have wasted 20000rs in buying fr classes from xyz faculty .. which was not at all good. Kaash sir aapse li hoti abhi confidence level hi alag hota.

[@rohitratnani9504]

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

[@hbbh3667]

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

[@subratnanda6933]

Sir please upload FR remaining revision lectures.. For amalgamation and consolidation🙏🙏

[@ridhigoyal1819]

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

[@ytubelearning5506]

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

[@Nirmasoni247]

Sir what a gem you are.. i was not able to solve questions before watching this video. Seem like i have gained alot of confidence in this topic. Seriously i have wasted my money by buying over confident teacher who think he has best approach of teaching like balance sheet approach. I used to rattafy all questions answer back then now i m cleared with all the concepts and logic. This is all because of you. Great teaching absolutely.

[@PremiumVasu-rk7ke]

Sir, if you will teach difficult concepts in very easy manner, Institute will make course more tougher!!😮

[@kritijindal5652]

Does anyone have handwritten notes of this class?

[@rohitmonu167]

Yes