Ind As 110 Revision | Consolidated Financial Statements | FR | Pratik Jagati

[@RealMaster2472]

00:15:10 Example 00:38:00 Example 2 [Equity method] 00:44:35 Illustration 8 [Equity method] 00:49:00 Measurement of Income and Expenses of a Subsidiary. 01:02:05 Illustration 19 [NCI-post acquisition] 01:08:10 Dividend received from subsidiary [IMP] 01:23:40 Crux [Dividend] 01:31:10 Illustration 10 [Dividend] 01:39:45 Illustration 11 01:40:53 Elimination of intra group transactions and balances. 02:01:00 Illustration 14 02:07:24 Illustration 15 02:10:00 Illustration 16 02:13:10 Illustration 18 02:21:35 Change in the proportion held by Controlling and NCI. 02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary] 02:38:18 Illustration 22 02:41:35 sale of stake in a subsidiary [theory] 02:48:35 Illustration 21 02:49:55 Illustration 25 02:55:10 Illustration 26 02:57:45 Loss of control in subsidiary [Concept] 03:08:20 Illustration 31 [Full disposal] 03:16:10 Illustration 32 [partial disposal] 03:22:00 Illustration 33 03:25:00 Illustration 30 03:30:40 Illustration 24 03:38:35 Illustration 20 [NCI and Goodwill] 03:45:43 Control Obtained without transfer of consideration. 04:00:55 Illustration 12 04:03:55 Uniform accounting policies 04:11:37 Accounting of potential voting rights held in subsidiary. 04:14:55 TYQ 5 05:06:10 Illustration 29 [Chain Holding] 05:43:00 TYQ 10 05:51:00 TYQ 13

[@rohit4x606]

2hr pehle upload hua hai itna fast kaise dekh liya bro?

[@FinalKickByCAPratikJagati]

Its not that easy to post such long time stamps..keep it up 👍

[@RealMaster2472]

@@FinalKickByCAPratikJagati it's not easy to make such a revision video that even first timers can get grip on concepts., I did nothing compared to your efforts and love towards students. Thank You sir❤️

[@abenaya5286]

​@@RealMaster2472 thank u so much 💐

[@omsingh2291]

Thanks 🙏

[@bharathjakka]

in my nov 22 attempt i was in a thought to leave IND AS 110 but my friend told that not to leave, but if u want to leave listen prathik jagathi sirs class around a duration of 4 hrs so i listend the class and i loved it in the exam to my surprise the 1st question was from ind as 110 i attempted that ( balance sheet talled ) with that confidence i wrote the entire paper and at last i got with an excemption of 66 in FR thanks to prathik jagathi sir

[@deepasoni2865]

Please reply whether the same type of questions are asked from this chapter or something additional is asked.. like the tough ones which we can't solve after practicing these all questions

[@aayushshrivastva4835]

​@@deepasoni2865 a lot depends on your luck just see nov 23 ind as 110 question, it is next to impossible to solve it 😂

[@amitthapa5817]

Today I am CA.And Big credit goes to Our Pratik Jagati Sir. I request all Aspirants to follow his lectures and guidance seriously. You will surely clear it

[@nikitajoshi8305]

​@@Deepak-ib6fr refer notes of Ajay sir or else watch his revision lecture on youtube with timestamp you can find that step easily I am sure you get it clear .... you take Pratik jagati sir and Ajay sir for FR together.

[@harshmehta8244]

​@@nikitajoshi8305 hey Nikita, how do I manage FR by referring both. Can you please guide in a detailed manner?

[@nikitajoshi8305]

@@harshmehta8244 😆 yes sure I didn't mean literally what I wrote.. it was just that I used to hear revision lecture of concepts of Ajay sir on you tube as didn't take class and for solving sums I refer Pratik sir ... video on you tube ... If you have taken class of either of the faculty then it's completely 👌 but if you are having doubt regarding any concept you can youtube either of them jiska bhi explanation Samaja aaye woh dekhlo so that you can retain concepts for exam. So I mean refer both together as per your requirement of understanding. Or else both are amazing faculty for FR..

[@harshmehta8244]

​@@nikitajoshi8305 thank you so much for writing back... Definitely I'll refer to them accordingly 🤞🏻🤞🏻

[@MittalShubham]

Ajay Sir May 24. 1:02:06 - Q14 1:31:10 - Q12 1:39:46 - Q10 2:01:00 - Q16 2:07:24- Q17 2:13:11 - Q18 2:38:20 - Q20 2:35:06- Q21 2:48:36- Q23 2:49:55- Q25 2:55:10 - Q24 3:08:22 - Q28 3:16:11 - Q26 3:22:02 - Q27 3:25:00 - Q29 3:33:40 - Q22 3:38:36 - Q15 4:00:55- ind as 103 Q 4:14:55 - Q2 5:06:13- Q9 5:43:00 - Q33 5:51:00 - Q45 Q4,5,6 (Blue Heavens Ltd.) - kzbin.info/www/bejne/nKOWdmeJr72tpcU Q7 - kzbin.info/www/bejne/rn7RdqeHop5rhtk Q48 - kzbin.info/www/bejne/iJannGR4fryZptU Q51 - kzbin.info/www/bejne/iJannGR4fryZptU Q50 - kzbin.info/www/bejne/iJannGR4fryZptU Q54 - kzbin.info/www/bejne/iJannGR4fryZptU Q53 - kzbin.info/www/bejne/iJannGR4fryZptU Q38 - kzbin.info/www/bejne/jHXEf4uabpV3kM0 Q40 - kzbin.info/www/bejne/jHXEf4uabpV3kM0

[@NikhilNewphone]

Thanks

[@Ns221tunstal]

Thank you

[@Ghostt007]

Thanks..

[@siyarampatel2437]

Thanks bhai

[@vaibhavsharma8221]

Thanku

[@riyamangla3754]

Thankyou so much sir for these videos

[@arush2025]

DETAILED TIMELINE 00:15:10 Example 00:38:00 Example 2 [Equity method] 00:44:35 Illustration 8 [Equity method] [8 - IndAS:28] 00:49:00 Measurement of Income and Expenses of a Subsidiary. 01:02:05 Illustration 19 [NCI-post acquisition] [43] 01:08:10 Dividend received from subsidiary [IMP] 01:23:40 Crux [Dividend] 01:31:10 Illustration 10 [Dividend] [34] 01:39:45 Illustration 11 [35] 01:40:53 Elimination of intra group transactions and balances. 02:01:00 Illustration 14 [38] 02:07:24 Illustration 15 [39] 02:10:00 Illustration 16 [40] 02:13:10 Illustration 18 [42] 02:21:35 Change in the proportion held by Controlling and NCI. 02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary] [47] 02:38:18 Illustration 22 [46] 02:41:35 sale of stake in a subsidiary [theory] 02:48:35 Illustration 21 [45] 02:49:55 Illustration 25 [49] 02:55:10 Illustration 26 [50] 02:57:45 Loss of control in subsidiary [Concept] 03:08:20 Illustration 31 [Full disposal] [54] 03:16:10 Illustration 32 [partial disposal] [55] 03:22:00 Illustration 33 [56] 03:25:00 Illustration 30 [53] 03:30:40 Illustration 24 [48] 03:38:35 Illustration 20 [NCI and Goodwill] [44] 03:45:43 Control Obtained without transfer of consideration. 04:00:55 Illustration 12 [12 - IndAs:103] *************IMPORTANT [**04:03:55** - **05:58:00**]*************** 04:03:55 Uniform accounting policies 04:11:37 Accounting of potential voting rights held in subsidiary. 04:14:55 TYQ 5 [64] 05:06:10 Illustration 29 [Chain Holding] [52] 05:43:00 TYQ 10 [69] 05:51:00 TYQ 13 [18 - IndAS:28]

[@Harikrishna_24]

Thank you Broo❤😊

[@puneetsharma9710]

00:38:00 Example 2 [Equity method] 00:44:35 Illustration 8 [Equity method] 00:49:00 Measurement of Income and Expenses of a Subsidiary. 01:02:05 Illustration 19 [NCI-post acquisition] 01:08:10 Dividend received from subsidiary [IMP] 01:23:40 Crux [Dividend] 01:31:10 Illustration 10 [Dividend] 01:39:45 Illustration 11 01:40:53 Elimination of intra group transactions and balances. 02:01:00 Illustration 14 02:07:24 Illustration 15 02:10:00 Illustration 16 02:13:10 Illustration 18 02:21:35 Change in the proportion held by Controlling and NCI. 02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary] 02:38:18 Illustration 22 02:41:35 sale of stake in a subsidiary [theory] 02:48:35 Illustration 21 02:49:55 Illustration 25 02:55:10 Illustration 26 02:57:45 Loss of control in subsidiary [Concept] 03:08:20 Illustration 31 [Full disposal] 03:16:10 Illustration 32 [partial disposal] 03:22:00 Illustration 33 03:25:00 Illustration 30 03:30:40 Illustration 24 03:38:35 Illustration 20 [NCI and Goodwill] 03:45:43 Control Obtained without transfer of consideration. 04:00:55 Illustration 12 04:03:55 Uniform accounting policies 04:11:37 Accounting of potential voting rights held in subsidiary. 04:14:55 TYQ 5 05:06:10 Illustration 29 [Chain Holding] 05:43:00 TYQ 10 05:51:00 TYQ 13

[@CharteredAccountantNo.1]

Sir in my first revision I spent 14 hours reading ism line by line to understand the principles and I got tears when I wasn’t able to solve TyK kyunki ism line by line paddne ke bhaad bhi mere se woh solve nahi hora tha. Phir pehli baar mujhe aapki video mili KZbin mein. Ab lag raha hai Acha hua mere se woh solve nahi hua. Thank you sir ussi gyaan ko along with question 6 hours mein dene ke liye. Woh bhi KZbin mein. Aap bahoth ache hai.

[@CharteredAccountantNo.1]

I am from South sir and Abhi se I am advising all my juniors to take your classes for fr and sfm and not repeat the mistakes I did. Thank you so much ye saare videos upload karne ke liye. Glad mereko Hindi samajh aati hai.

[@Chaj1707]

He is making a real impact in the industry.. just by seeing his selfless service many other faculties hv now started to upload free content on YT but no one can match his level.

[@harshgupta1404]

sir itna hard work to rankholders bhi nahi karte honge jitna aap karte ho humare lie vo bhi bina favour ke. Lifetime yaad rahoge sir aap...

[@themessycook4912]

Note: In Q No. 5, 04:14:00 sir while adjusting for Dividend to starting of previous year, in BS of Ram Ltd sir writes it as 53000 and not as 5000, which he corrects in the due process of explaining at 04:52:00 .

[@monicamahajan2800]

Thanksssss ... seriously ........

[@aditya_shinde1305]

Thanks

[@aaquibraza5600]

Quick summary of Big Consolidation questions for LDR: Ram Kishan Consol - 4:55:04 P, S and SS - 5:34:47 Reliance - 5:50:18 Equity method of an associate - 5:56:43

[@lokeshreddy511]

P, S, SS Chain Holding 5:06:04

[@IbrahimKhaleelJagir]

Hi bro 😂 Kaise ho

[@aaquibraza5600]

@@IbrahimKhaleelJagir Hi bro xD 🤣

[@aaquibraza5600]

02:13:10 Inventory for one, PPE for one. Can come with tax rate. Then 30%(Tax rate) at 18L(and not 20L)

[@aaquibraza5600]

02:41:35 sale of stake in a subsidiary [theory] 02:48:35 Illustration 21 02:49:55 Illustration 25 02:55:10 Illustration 26 02:57:45 Loss of control in subsidiary [Concept] 03:08:20 Illustration 31 [Full disposal] 03:16:10 Illustration 32 [partial disposal] 03:22:00 Illustration 33 03:25:00 Illustration 30 03:30:40 Illustration 24 03:38:35 Illustration 20 [NCI and Goodwill] 03:45:43 Control Obtained without transfer of consideration 04:00:55 Illustration 12 04:18:15 Depreciation

[@CAChirag24]

160923 Imp. Dividend 1:08:08 Dividend crux: 1:23:42 __________________________________________________________________ For Self Reference ( Copied from Someone ) Q 25- 02:49:55 Q 24- 2:55:38 Q 23- 2:48:36 Q 12- 1:31:17 Q 18- 2:13:11 Q 21- 2:35:04 Q 20- 2:38:18 ____________________________________________________________________ Copied 00:15:10 Example 00:38:00 Example 2 [Equity method] 00:44:35 Illustration 8 [Equity method] 00:49:00 Measurement of Income and Expenses of a Subsidiary. 01:02:05 Illustration 19 [NCI-post acquisition] 01:08:10 Dividend received from subsidiary [IMP] 01:23:40 Crux [Dividend] 01:31:10 Illustration 10 [Dividend] 01:39:45 Illustration 11 01:40:53 Elimination of intra group transactions and balances. 02:01:00 Illustration 14 02:07:24 Illustration 15 02:10:00 Illustration 16 02:13:10 Illustration 18 02:21:35 Change in the proportion held by Controlling and NCI. 02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary] 02:38:18 Illustration 22 02:41:35 sale of stake in a subsidiary [theory] 02:48:35 Illustration 21 02:49:55 Illustration 25 02:55:10 Illustration 26 02:57:45 Loss of control in subsidiary [Concept] 03:08:20 Illustration 31 [Full disposal] 03:16:10 Illustration 32 [partial disposal] 03:22:00 Illustration 33 03:25:00 Illustration 30 ______________________________________________ 03:30:40 Illustration 24 03:38:35 Illustration 20 [NCI and Goodwill] 03:45:43 Control Obtained without transfer of consideration. 04:00:55 Illustration 12 (IND AS 103) 04:03:55 Uniform accounting policies 04:11:37 Accounting of potential voting rights held in subsidiary. ______________________________________________________________________________________________________________________ Big boy toy ( big questions) 04:14:55 TYQ 5 05:06:10 Illustration 29 [Chain Holding] 05:43:00 TYQ 10 05:51:00 TYQ 13

[@ManishKumar-nr5wq]

❤

[@neerajbhatt6450]

03:45:43 Control Obtained without transfer of consideration. 04:00:55 Illustration 12 04:03:55 Uniform accounting policies 04:11:37 Accounting of potential voting rights held in subsidiary

[@missshaikh8628]

This video needs to go viral in entire CA finalist community ! - much needed !🔥

[@Kilvish-h8b]

01:08:05 Dividend received from subsidiary 01:40:51 Elimination of Intra group transaction 02:21:45 Change in the proportion of control held by CI and NCI

[@parthgupta8364]

2:01:00

[@prateekkhandelwal6138]

Maza aa gaya Pratik sir! Thank you

[@beingf00die84]

For self refrence 2:47:31 purchase-sale of stake 5:00:29 Ram Ltd.TYK-5

[@PranavKulkarni-g1g]

3:56:00 - important point in consolidation - gaining control over associate entities 4:15:00 - 5:00:00 - comprehensive sum - very important 5:06:00 - chain holding question

[@sofiaaggarwal503]

38:25 equity method INDAS 28 44:39 Illustration 2 50:00 consolidation @ reporting date 1:02:00 illustration 19 (NCI AND GOODWILL 4YEARS LOSS) 1:08:00 Dividend rec from subsidiary 1:31:07 Illustration 10 1:40:56 Intra group transaction balances 1:44:50 inter group profits 2:14:00 Illustration 18 (PPE SOLD DEP ADJ 2:35:00 additional stake purchases 2:41:00 sale of stake 3:34:00 ill 24

[@sofiaaggarwal503]

3:39:00 Ill 20 3:45:00 without cash control 3:56:00 by contract only 4:04:00 uniform ac policies 4:09:00 reporting period 4:15:00 qus 5:06:00 chain holding 5:20:00 imp 5:40:00 q10

[@arushnigam7074]

02:13:10 Que 18 ( Up Stream Down Stream with Depreciation adjustment) 02:55:59 Concept of Further Acquisition and Disposal of Shares in Subsidiary Effect on NCI (Pg 30.19-30.20) 03:08:20 {LDR} Que 28 [Full disposal] 03:25:00 {LDR} Que 29 [ Loss of Control by Minority Exercising option to futher shares] 03:45:43 Control Obtained without transfer of consideration. 04:55:00 (LDR) Que 2 Ram Krishan Ltd

[@UjjwalGupta_556]

For my reference Concept Revision Timings 00:15:10 Example 00:38:00 Example 2 [Equity method] 00:49:00 Measurement of Income and Expenses of a Subsidiary. 01:08:10 Dividend received from subsidiary 01:23:40 Crux [Dividend] 01:40:53 Elimination of intra group transactions and balances. 02:21:35 Change in the proportion held by Controlling and NCI. 02:41:35 sale of stake in a subsidiary 02:57:45 Loss of control in subsidiary 03:45:43 Control Obtained without transfer of consideration. 04:03:55 Uniform accounting policies 04:11:37 Accounting of potential voting rights held in subsidiary.

[@uditpatwari]

Prabhu dhanywad bahut bahut jis chapter ki sabse jyada requirement thi last time p usi chapter ko bilkul asan tarike se revise kara dia real god of fr and sfm toh aap ho sir

[@Pawanngarg]

Sir, literally saying apki wajah se abhi bhi himmat h ki exams tak aap hamare saaath h, and agar koi bhi chapter revise karna hota h toh bas us chapter ka naam dalo youtube pe, sabse pehle apki video suggestion m aati h. You are literally a gem. You are the savior of all students who make such big chapter easy for us. Thanks sir

[@sushmitadas2264]

Sir aapke kisi v vidio ko bina like kiye reh hi nahi sakte..itni dedication se toh log fees lekar v nahi padhate hai.. Thank you so much sir..

[@riddhi7420]

A Note :- for anyone who wants to take FR & SFM, go for his classes! you'll get conceptual clarity more than any other faculty will be able to give!! once again a big thanks to you Sir, for all the hardwork that you are doing for us & for the constant support & guidance !!

[@manasagarwal3222]

Dividend 1:08:08 Dividend crux: 1:23:42 ________________________________________________________________ For Self Reference ( Copied from Someone ) Q 25- 02:49:55 Q 24- 2:55:38 Q 23- 2:48:36 Q 12- 1:31:17 Q 18- 2:13:11 Q 21- 2:35:04 Q 20- 2:38:18 __________________________________________________________________ Copied 00:15:10 Example 00:38:00 Example 2 [Equity method] 00:44:35 Illustration 8 [Equity method] 00:49:00 Measurement of Income and Expenses of a Subsidiary. 01:02:05 Illustration 19 [NCI-post acquisition] 01:08:10 Dividend received from subsidiary [IMP] 01:23:40 Crux [Dividend] 01:31:10 Illustration 10 [Dividend] 01:39:45 Illustration 11 01:40:53 Elimination of intra group transactions and balances. 02:01:00 Illustration 14 02:07:24 Illustration 15 02:10:00 Illustration 16 02:13:10 Illustration 18 02:21:35 Change in the proportion held by Controlling and NCI. 02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary] 02:38:18 Illustration 22 02:41:35 sale of stake in a subsidiary [theory] 02:48:35 Illustration 21 02:49:55 Illustration 25 02:55:10 Illustration 26 02:57:45 Loss of control in subsidiary [Concept] 03:08:20 Illustration 31 [Full disposal] 03:16:10 Illustration 32 [partial disposal] 03:22:00 Illustration 33 03:25:00 Illustration 30 ____________________________________________ 03:30:40 Illustration 24 03:38:35 Illustration 20 [NCI and Goodwill] 03:45:43 Control Obtained without transfer of consideration. 04:00:55 Illustration 12 (IND AS 103) 04:03:55 Uniform accounting policies 04:11:37 Accounting of potential voting rights held in subsidiary. ____________________________________________________________________________________________________________________ Big boy toy ( big questions) 04:14:55 TYQ 5 05:06:10 Illustration 29 [Chain Holding] 05:43:00 TYQ 10 05:51:00 TYQ 13

[@payal3870]

Just for my reference : Thanks @omkaryelwande3361 for the detailed comment : 00:15:10 Example 00:38:00 Example 2 [Equity method] 00:44:35 Illustration 8 [Equity method] 00:49:00 Measurement of Income and Expenses of a Subsidiary. 01:02:05 Illustration 19 [NCI-post acquisition] 01:08:10 Dividend received from subsidiary [IMP] 01:23:40 Crux [Dividend] 01:31:10 Illustration 10 [Dividend] 01:39:45 Illustration 11 01:40:53 Elimination of intra group transactions and balances. 02:01:00 Illustration 14 02:07:24 Illustration 15 02:10:00 Illustration 16 02:13:10 Illustration 18 02:21:35 Change in the proportion held by Controlling and NCI. 02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary] 02:38:18 Illustration 22 02:41:35 sale of stake in a subsidiary [theory] 02:48:35 Illustration 21 02:49:55 Illustration 25 02:55:10 Illustration 26 02:57:45 Loss of control in subsidiary [Concept] 03:08:20 Illustration 31 [Full disposal] 03:16:10 Illustration 32 [partial disposal] 03:22:00 Illustration 33 03:25:00 Illustration 30 03:30:40 Illustration 24 03:38:35 Illustration 20 [NCI and Goodwill] 03:45:43 Control Obtained without transfer of consideration. 04:00:55 Illustration 12 04:03:55 Uniform accounting policies 04:11:37 Accounting of potential voting rights held in subsidiary. 04:14:55 TYQ 5 05:06:10 Illustration 29 [Chain Holding] 05:43:00 TYQ 10 05:51:00 TYQ 13

[@CafinalGrp1-yl1zj]

ओ पालनहारे निर्गुण और न्यारे, तुमरे बिन हमरा कौनो नाहीं, हमरी उलझन, सुलझाओ भगवन, तुमरे बिन हमरा कौनो नाहीं । Dil se pranam sir ji❤

[@zainalinarsinh1834]

4:14:25 Que 5 Ram Ltd 5:06:06 I'll 29 - Chain Holding - P, S & SS Ltd

[@Dakshayinisr]

27:37 - Associate and subsidiary 3:33:38 / 5:58:45 5:34:48-Chain holding Quick revi

[@RitikaMadan-s5m]

May'24- 1:02:06 - Q14 1:31:10 - Q12 1:39:46 - Q10 2:01:00 - Q16 2:07:24- Q17 2:10:08- Ill 16 SM 2:13:11 - Q18 2:38:20 - Q20 2:35:06- Q21 2:48:36- Q23 2:49:55- Q25 2:55:10 - Q24 3:08:22 - Q28 3:16:11 - Q26 3:22:02 - Q27 3:25:00 - Q29 3:38:36 - Q15 4:00:55- Imp Ill SM 4:14:55 - Q2 5:06:13- Q9 5:43:00 - Q33 5:51:00 - Q45

[@AbhishekChoudhary-cd7bd]

Thanks bro

[@yamin_bhoira]

02:55:57 - crux of aquision or sale of stake without change of control

[@srirambolla554]

For myself 1:39:52 ill us 10 ldr 2:20:01 ill18 ldr 2:38:37 ill 22 ldr 2:53:40 ill25 ldr

[@GauravMehta-od8yj]

05:06:10 Illustration 29 [Chain Holding] [37 mins]

[@shraddhamishra4952]

CFS Major question Summary 4:55:01 Chain Holding Revision Summary 5:34:45

[@anubhavpandey5560]

One of the best FR Video on KZbin by far margin.......your way is funtastic.....anyone who wants to take FR regular Lectures can take it blindly and I can bet you woudn't be dissappointed.......Thank you so much Sir😍

[@ab-oi9bu]

44:37 illustration 8 unit 6 1:01:27 illustration 19 unit 4 10:31:10 illustration 10 unit 4 1:40:00 illustration 11 unit 4 2:01:00 illustration 14 unit 4 2:12:55 illustration 18 unit 4 02:48:36 illustration 21 unit 4 2:49:56 illustration 25 unit 4 2:55:14 illustration 26 unit 4 3:08:27 illustration 31 unit 4 3:15:57 illustration 32 unit 4 3:22:01 Illustration 33 unit 4 3:24:46 illustration 30 unit 4 3:33:42 illustration 24 unit 4 3:38:28 illustration 20 unit 4 4:00:58 seeta and beta ltd 4:14:37 tyn 5 &4

[@GOLDENSUNRISE-e8n]

2:13:10 imp I 18💚 2:33:01 NCI SALE PURCHASE💚 2:41:35 💚 3:45:08 without consideration💚

[@mehulmittal30]

Ajay Sir QB May 24 : Ques 9 : 05:06:10 Ques 2 : 04:14:55

[@POOJA2000Y]

I was always so afraid of FR.....but now I have built so much confidence in this subject bcoz of you..... Thank You 🙏🙏

[@koradatanuja]

Without you sir, I can't even try to attempt group 1, just thinking about studying 110 and your video popped up !! U R THE SAVIOUR truly !!

[@rajats1316]

Does it include all the big questions also ?

[@koradatanuja]

In this video all the concepts are covered and few imp questions are covered !!

[@deepasoni2865]

Hello please reply are these questions sufficient to attempt the entire chapter In exam

[@ಪದ್ಮಹಸ್ತಂ]

First time in my life I am going through Ind as 110, dont have any knowledge of GAAP too.. the way you have explained, it is extraoridinary performance. Just brilliant. I am preparing for Ind as course, If I pass the course,, it will be dedicated to your teaching only

[@nehajoshi9281]

Aap God ho sir. Just opened the video to say you this thank you. Vaise thank you to kuch nahi hai jo aap karte ho hum sabke liye.. Aap is duniyaa me kaise aa gaye?? Yeh kalyug hai jaha koi Dhakka bhi free me nahi deta hai n aapne almost sab free karke rakha hai. Aap devta ho.. jaha sab apna profit sochte hai aap bas blessings lete ho.. aap jaisa na hua hai na hoga.. ❤ mene full course liya tha aapka sach mein bhut worth raha mereko mene clear kiya grup n aapke KZbin videos toh cheery on the cake hai after your classes. Thank you sir.. every body should your buy FR n SFM classes and even price bhi manageable hai.. thanks a lot sir.. aap is world ke Krishnaa ho and sare students aapke Arjun hai.. aapke parents ko blessings jinhone aise values diye aapko and unki vajah se aaj aap selflessly itnaa sab karte ho.. second grup me sir aapke jaisa koi mil jaaye bas jo end tak bachcho ki help kare and CA Bana de.. You are the best.

[@FinalKickByCAPratikJagati]

Thanks 😊❤️

[@SatyamSingh-w5c]

1:02:06 - Q14 1:31:10 - Q12 1:39:46 - Q10 2:01:00 - Q16 2:07:24- Q17 2:13:11 - Q18 2:38:20 - Q20 2:35:06- Q21 2:48:36- Q23 2:49:55- Q25 2:55:10 - Q24 3:08:22 - Q28 3:16:11 - Q26 3:22:02 - Q27 3:25:00 - Q29 3:33:40 - Q22 3:38:36 - Q15 4:00:55- ind as 103 Q 4:14:55 - Q2 5:06:13- Q9 5:43:00 - Q33 5:51:00 - Q45 Q4,5,6 (Blue Heavens Ltd.) - kzbin.info/www/bejne/nKOWdmeJr72tpcU Q7 - kzbin.info/www/bejne/rn7RdqeHop5rhtk Q48 - kzbin.info/www/bejne/iJannGR4fryZptU Q51 - kzbin.info/www/bejne/iJannGR4fryZptU Q50 - kzbin.info/www/bejne/iJannGR4fryZptU Q54 - kzbin.info/www/bejne/iJannGR4fryZptU Q53 - kzbin.info/www/bejne/iJannGR4fryZptU Q38 - kzbin.info/www/bejne/jHXEf4uabpV3kM0 Q40 - kzbin.info/www/bejne/jHXEf4uabpV3kM0

[@ManojSharma-qd7dk]

Mai kabhi kisi faculty ke lye comments nhi karta hu but sir aaj mai majbor ho gya comment krne ke lye... aap se behter CA Teaching mai koi teacher nahi hai... aap bhot down to earth hai aur apka behavior sabse awesome hai.....Vese jitna kaho utna kam hi rahega....Mai ye daawe ke sath keh sakta hu ki apka koi bhi student hatter nhi hoga and a big thank to you sir for all your support and guidance.....

[@WasimAudit]

har jagah yahi comments lol

[@JaspreetSingh-fl1fn]

Thank you sir . Sir Apka jaise revision koi nhi karata concepts with questions.

[@arushnigam7074]

Sir always said on thing at beginning of every video "Yeh bahut asaan hai aapko bilkul maja aayega aur aapko bilkul ghabrane ki jarurat nhi hain" and after ending the video i always remember that word.😊😊

[@atharvajambhekar1811]

Hats off to you sir! Koi itna nahi karta jitna aap kar rahe ho!

[@hischild9981]

01:08:08dividend received from subsidiary business combination achieved without transfer of consideration 03:49:00

[@userayushi]

I became CA and a very big credit goes to u sir..Thanks a lot sir 😊

[@komalbang3640]

110 can be completed in 6hrs is magical... This lecture works like a 🪄 Magical Wand...

[@v.praveenkumar7842]

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

[@linkankothekar8817]

Thank u Sir👏 blue heaven tyk 6 7 8 kzbin.info/www/bejne/nKOWdmeJr72tpcU 04:14:09 TYK Q5 RAM LTD 05:06:10 Illustration 29 [Chain Holding] 05:43:00 TYQ 10 RELIANCE 05:51:00 TYQ 13 ON 1ST APRIL 2019

[@Daalitoi]

CONSOLIDATED AND SEPERATE FINANCIAL STATEMENTS OF THE ENTITY 01:02:06 Q 14 01:31:10 Q 12 01:39:46 Q 10 02:01:00 Q 16 02:07:24 Q 17 02:13:11 Q 18 02:38:20 Q 20 02:35:06 Q 21 02:48:36 Q 23 02:49:55 Q 25 02:55:10 Q 24 03:08:22 Q 28 03:16:11 Q 26 03:22:02 Q 27 03:25:00 Q 29 03:33:40 Q 22 03:38:36 Q 15 04:00:55 Q ind as 103 04:14:55 Q 2 05:06:13 Q 9 05:43:00 Q 33 05:51:00 Q 45 Q 4,5,6 (Blue Heavens Ltd.) kzbin.info/www/bejne/nKOWdmeJr72tpcU Q 7 kzbin.info/www/bejne/rn7RdqeHop5rhtk Q 48 kzbin.info/www/bejne/iJannGR4fryZptU Q 51 kzbin.info/www/bejne/iJannGR4fryZptU Q 50 kzbin.info/www/bejne/iJannGR4fryZptU Q 54 kzbin.info/www/bejne/iJannGR4fryZptU Q 53 kzbin.info/www/bejne/iJannGR4fryZptU Q 38 kzbin.info/www/bejne/jHXEf4uabpV3kM0 Q 40 kzbin.info/www/bejne/jHXEf4uabpV3kM0

[@gsp7070]

Great sir!🙌 But in the very 1st example's consolidated fstmts part , There is a slight error that u mistakenly took NCI=132.6(30%) instead of 176.8(40%) , due to which goodwill will arise of 34.8 in place of capital reserve. I know its very negligent but may be helpful for any student in case he gets confused.

[@tusharsharma2028]

दुनिया में जब जब अच्छे लोगो का जिक्र होगा आपका नाम सबसे ऊपर आएगा ❤

[@VManmohan]

Imp. Dividend 1:08:08 Dividend crux: 1:23:42 ________________________________________________________________ Q 25- 02:49:55 Q 24- 2:55:38 Q 23- 2:48:36 Q 12- 1:31:17 Q 18- 2:13:11 Q 21- 2:35:04 Q 20- 2:38:18 __________________________________________________________________ Copied 00:15:10 Example 00:38:00 Example 2 [Equity method] 00:44:35 Illustration 8 [Equity method] 00:49:00 Measurement of Income and Expenses of a Subsidiary. 01:02:05 Illustration 19 [NCI-post acquisition] 01:08:10 Dividend received from subsidiary [IMP] 01:23:40 Crux [Dividend] 01:31:10 Illustration 10 [Dividend] 01:39:45 Illustration 11 01:40:53 Elimination of intra group transactions and balances. 02:01:00 Illustration 14 02:07:24 Illustration 15 02:10:00 Illustration 16 02:13:10 Illustration 18 02:21:35 Change in the proportion held by Controlling and NCI. 02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary] 02:38:18 Illustration 22 02:41:35 sale of stake in a subsidiary [theory] 02:48:35 Illustration 21 02:49:55 Illustration 25 02:55:10 Illustration 26 02:57:45 Loss of control in subsidiary [Concept] 03:08:20 Illustration 31 [Full disposal] 03:16:10 Illustration 32 [partial disposal] 03:22:00 Illustration 33 03:25:00 Illustration 30 ____________________________________________ 03:30:40 Illustration 24 03:38:35 Illustration 20 [NCI and Goodwill] 03:45:43 Control Obtained without transfer of consideration. 04:00:55 Illustration 12 (IND AS 103) 04:03:55 Uniform accounting policies 04:11:37 Accounting of potential voting rights held in subsidiary. ____________________________________________________________________________________________________________________ Big boy toy ( big questions) 04:14:55 TYQ 5 05:06:10 Illustration 29 [Chain Holding] 05:43:00 TYQ 10 05:51:00 TYQ 13

[@sruti5679]

Sir kindly pin it

[@VManmohan]

@@sruti5679 you copy paste this in comments so yours will be first comment

[@ManishMalethia]

LDR: 4:54:57 : Ram Ltd 05:06:10 Illustration 29 [Chain Holding]

[@hungrybird1994]

Superb Revision... Thank You So Much Sir.👍

[@HariHalcyon]

3:45:49 for my self ( Business combination achieved without trasfer of consideration )

[@manishdewangan5097]

Sir mera 1st group sirf or sirf aapki vajah se clear hua h.. Aapka FR ka revision bahut help kiya.. Thank you so much sir

[@nikhilagrawal4118]

Thank you sir these videos are really very much helpful. Due lack of time I wasn't able to do FR classes and was thing to leave group 1 for this Nov'23 attempt but because of you at this last moment I am getting confidence that I can give FR xam and can pass it... Really thank you so much sir🙏🙏🙏

[@purvipradhan100]

11:15 : Control vs significant influence vs joint control 15:22 : example 1

[@ravindersinghbagga3793]

44:30 42 1:02:06 14 1:31:07 12 2:35:05 21 2:38:17 20 2:55:13 24 3:08:27 28 3:16:13 26 3:25:00 29 3:33:44 22 3:38:37 15 5:43:00 33

[@ravindersinghbagga3793]

5:51:00 45

[@grishasidhpura]

I am sure you'll be considered as Ratan Tata sir in CA Fraternity❤ Such a deep explanation of the concepts for free is a commendable job sir. God bless you💖

[@divyanshtehlani4657]

Sir you made life easy for CA students.. 😊 when sir Pratik jagati enters into God mode then he made these videos 🥺💝

[@FinalKickByCAPratikJagati]

Thanks 🙏🏻

[@toxics4436]

Acha divyanshu😂😂

[@narendrabagade9064]

Thank you so much sir 🙏...apne FR and SFM jaise subject ko ekdum makhhan jaisa crystal clear Kara Diya hai...

[@IrshadKhan-wm5fg]

Wow Sir! nice one. Bahot Tension mein the ki how i will do Ind As 110 but after watching your video i can say i have full confidence in this chapter. Bahot Shukriya apka. Allah Apko Salamt Rakhe, Sehatmand ,Khush Rakhe Aur apko Sari Jayaz Tamannaye Puri ho.

[@cjvatsal8010]

Nov me 110 hi aana h. 103 me halka raho to bhi chalega lekin 110 badiya kar lena

[@CALaxmanjoshi]

love you so much sir aap akele esi faculty hai jo CA banane ke baad hamesha yaad rahonge you are my hope

[@suhailitoo4318]

Our King is irreplaceable ❤❤ every concept crystal clear, U cant proceed with the question of ind as 110 without having concept clearty ist.. For that we have Sir Pratik king, the boss of all bosses lov u sir, this ind as was really a nightmare earlier u made it a cup of tea.. ❤❤❤ hats off to u

[@p_r_a_t_y]

he is not only teacher, he is GURU of Kaliyug.......................naman from my heart.....

[@MandeepSingh-zt3ey]

Farishtaaa ban ke aaye ho aap ca students ke liye ❤

[@simranagarwal3696]

Comments se zyada , jab aap exam pass kar lenge , toh zyada Khushi hogi sir ko

[@urmithakkar6634]

kya smjaya hai guru amazing maza aa gya. Future aspirants without any doubt follow him blindly he is the best faculty for FR and SFM guaranteed success. thank you so much sir ji 😇

[@rahul.bhojwani]

4:54:58 110 Big Que Summary 5:34:41 Chain Holding Q. Summary

[@anandgupta3985]

2:21:00 Change in proportion

[@CAHustler-sk1md]

01:14:50 Share of Profit and dividend in SFS and CFS.

[@surajpoetry4378]

Sir you are amazing😊😊😊, sab itne way mein smja diya, salute to your all efforts 😊😊

[@vijayalakshmibadrinath9953]

Excellent teaching Sir. Certain conceptual doubts that students generally get are all clarified by you in such revision videos without anyone asking you such doubts. Hats off. So we are getting superb understanding of concepts... The way you give an intro for every srandard by explaining the basics is amazing. Thanks a lot Sir...🙏

[@garg738]

Why dividend deducted : 46:50 Summary: 1:27:00 Summary : 2:56:00 2:37:00

[@rahulkhanna6280]

FR ka baadshah #pratik jagati

[@komalkabra1875]

Sirji pass karwake hi manoge😊😊... thank u sir...❤❤

[@gaurangpalande5515]

Self ref: Q 25- 02:49:55 Q 24- 2:55:38 Q 23- 2:48:36 Q 12- 1:31:17 Q 18- 2:13:11 Q 21- 2:35:04 Q 20- 2:38:18

[@jaishreram423]

Is that from Ajay Aggarwal sir?

[@gaurangpalande5515]

@@jaishreram423 yes

[@yashvantkumar8885]

can't thankyou enough sir u just made CFS easy is just 6 hrs.Thanks a ton Sir.😄

[@vaishnaviyanamadala9010]

01:23:44 Dividend Crux 04:55:05 Qn 5 crux

[@apekshaa7979]

Was waiting 😢😘😘😘😘😘😘sir love u from the moon n back... Jb pdhne ka mn ni hota to sochti hu jb ap selflessly itni mehnt kr skte ho to hme b shrm aake kr leni chaiye..

[@virajshah3403]

The way you solve chain holding que ...hats off to you sir ..legend

[@ankitachauhan790]

What a lecture man...superb👌👌👌👌👌Thankyou so much Sir🙏🙏🙏🙏🙏🙏🙏🙏🙏

[@ayushiagarwal7698]

4:36:18 can we not calculate additional depreciation on fair value increase Fv increase = 400000-285000 = 115000 So extra dep for 6 months should be 115000*5% which comes out to be 5750, which is different from what sir has done.. if we do as sir is telling then extra dep will be 5000 Pls clarify

[@trinadhareddy7489]

In every Subject of CA FINAL There should be a person like you

[@lokeshreddy511]

5:06:08 Chain Holding sum P S SS

[@honeypanwar789]

Thank you soo much sir 🙏...really you are GOD of FR and SFM....aisa hi to smajana Hota hai hume...yeh baat kisi faculty ko samaj nhi aati but aapne samja sir humko thank you so much for understanding our feelings...balance sheet approach was the key❤❤

[@kinjalphatnani]

Ldr 5:32:51 chain holding 5:25:04 ** reserve adj**

[@Harshit563]

For my reference 1:04:56 3:25:00 4:54:54 5:50:15 5:52:30 3:39:20

[@mamtamakhija8268]

Thank you so much bestest person bestest faculty 🙏🙏🙏🙏🙏🙏thank you for everything and salute to your selfless efforts and hardwork Bhgvan jld hi apki sari manokamna Puri kre eaisi sche Dil se dua🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏👏👏👏👏👏

[@darshanakalantri734]

Ultimate 💯💫 3:45:43

[@AdamSmith-ic6lq]

Crux dividend paid - 1:23:10 Continue from 1:41:18

[@SumeraIrfan-n2k]

Sir I am your regular batch student.....Someone senior recommended me to take your classes only...and that recommendation did justice...Thankyou so much for all the support...

[@CharteredAccountantNo.1]

1:19:20 ps- don’t get confused here, sfs cost method dividend declared by subsidiary