Ind As 116 Leases - Revision | All Concepts + Questions | CA Final FR | Pratik Jagati

[@mehulmittal30]

For my reference Ajay QB May 24 : 1:01:32 - Q2 1:08:33 - Q4 1:54:13 - Q5 2:01:43 - Q6 Modification Increase 2:06:07 - Q8 Modification Decrease 2:13:43 - Q7 2:15:02 - Q9 - Imp 1:20:35 - Q11 2:30:08 - Q16 - Sale and lease back 3:18:59 - Q13 - Dealer

[@lakshaymittal635]

trust me bro, not only for your reference..!

[@ArjunShivatejJoshi-rm3ox]

Thanks bro :)

[@swatimalagi5463]

Hi, does Atul question bank cover study mat questions as well?

[@jaginiashruth4091]

5:12 Introduction 9:31 accounting in books of lessee in breif 12:48 accounting in books of lessor in breif 14:03 lessee accounting 21:45 determination of lease term 43:49 termination penalty 45:33 in substance lease payment 52:42 crux of lease payment 56:06 ROU asset value 1:01:19 illustration 28 1:08:36 illustration 31 1:20:35 illustration 32 1:33:19 break 1:39:00 discount rate calculation 1:48:10 lease denominated in foreign currency 2:01:45 illustration 34 modify of lease 2:06:28 illustration 35 modify of lease 2:13:48 illustration 36 2:16:58 illustration 37 2:30:13 sale and lease back illustration 45 2:45:18 break 2:46:44 lessor accounting 2:58:57 non-manufacturer accounting 3:06:27 manufacturer accounting 3:18:58 Illustration 38 3:26:12 sub lease 3:30:23 Illustration 46 (transitional Provision) 3:46:01 Theory

[@SupriyaRoy...]

3:19:03 illustration 38 3:30:35 illustration 46

[@jethalal21]

Thanks🙏🏻😇

[@amitsati1739]

2:58:57 non-manufacturer ac 3:6:27 manufacturer ac 3:18:58 Illustration 38 3:26:12 sub lease 3:30:23 Illus 46 (transitional Provision) 3:46:01 Theory

[@najwaqltz5954]

27:29 reassement of lease term qstn

[@Vishal.Choutmal]

Thanks a lot

[@sri1959]

For my reference Atul QB 1:01:32 - Q2 1:08:33 - Q4 1:20:35 - Q11 1:54:13 - Q5 2:01:43 - Q6 Modification Increase 2:06:07 - Q8 Modification Decrease 2:13:43 - Q7 2:15:02 - Q9 - Imp 2:30:08 - Q16 - Sale and lease back 3:18:59 - Q13 - Dealer

[@sandeepgupta9498]

00:00 Revision of Ind AS 116 Leases 03:22 Revision of Ind AS 116 Leases 07:18 Lease accounting principles and concepts 09:15 Understanding present value and interest components 13:18 Understanding present value and discount rate 15:19 Understanding the liability and interest calculations in lease accounting. 19:06 Lease accounting concepts and journal entries 21:05 Lease commencement date determination 25:00 Understanding legally enforceable rights and obligations in lease agreements 26:57 Understanding termination and extension options in Ind AS 116 Leases 30:53 Interest and liability calculation in second air 32:53 Revising assessment and modification 37:07 Explanation of reassessment of purchase option 38:49 Explanation of non-cancelable period with an example 42:56 Understanding termination penalties in lease agreements 45:02 Understanding the concept of present value and future obligations in the context of termination penalties for lease payments. 48:59 Lease accounting entries are discussed with examples 50:52 Lease liability and bank entries explained 55:01 Leases accounting and its implications 56:51 Understanding the implications of lease payments and future obligations. 1:01:25 Lease accounting concepts and calculations explained 1:03:36 Revised discount rate is taken based on certain factors. 1:07:44 Lease payments are impacted by market factors 1:09:36 Lease terms and purchase options explained 1:14:49 Understanding the concept of interest and payment in lease accounting. 1:16:51 Lease term affects the lease liability value. 1:21:17 Lease rental payments and annual increase 1:23:58 Lease commencement dates and rental values explained. 1:29:12 Understanding adjustments and revised discount rate 1:31:02 Understanding the A list liability for lease accounting 1:39:49 Understanding the concept of borrowing rate and interest in leases 1:41:57 Lease accounting for initial direct costs and financial assets/liabilities 1:49:04 Using environmental discount rate for lease calculations 1:51:15 Lease liability calculation in dollar terms 1:55:26 Lease modification and extension explained 1:57:24 Scope and accounting implications of increase in size or term 2:02:29 Understanding accounting for lease modifications 2:04:26 Understanding the lease liability and its modifications 2:09:41 Modifications and reductions in lease liability calculations 2:12:48 Lease accounting involves calculating profit and loss, notification, motivation, and liability. 2:17:53 Calculation of present value and modifications in lease terms 2:20:54 Understanding lease liability reduction and discount rate impact. 2:27:21 Understanding changes in liability and how to account for it 2:30:07 Explaining lease transactions and its details 2:34:57 Understanding lease consideration and loan deduction. 2:37:07 Understanding lease installment and consideration 2:41:42 Recording of finance lease at present value 2:44:03 The video explains Ind AS 116 Leases and touches on ledger accounting. 2:48:46 Lease accounting follows specific recognition and measurement rules. 2:50:33 Accounting of leasing amount is done on straight line basis 2:54:23 Recovery of money and liabilities in lease accounting 2:56:30 Understanding the concept of advance payments and recovery in lease accounting 3:00:37 Understanding the expected residual value in lease accounting 3:03:21 Understanding the present value and net investment in direct receiver. 3:07:44 Lease accounting principles and inventory valuation 3:09:45 Understanding the treatment of net investment and cost of goods sold (COGS) in financial reporting. 3:14:42 Understanding ceiling profit and loss in financial assets and lien receivable. 3:16:26 Lease classification and considerations for exams 3:20:56 Lease payments are not confirmed and their present value fluctuates. 3:23:02 Discussion about net investment and interest payment. 3:26:38 Lease liability now recognized after sublisting 3:28:43 Accounting for leases according to Ind AS 116 3:33:23 Understanding of lease accounting and retrospective approach 3:35:25 Adjustment of previous and current year leases 3:40:38 Understanding retrospective approach in lease accounting 3:43:33 Understanding Ind AS 116 Leases and transition approach 3:55:05 Understanding control and economic benefits in asset management 3:57:00 Understanding control of assets and rights 4:01:06 Understanding the right to control and the concept of identified assets 4:03:14 Understanding the pipeline facility in lease accounting. 4:06:56 Substantial Substitution Rate and its consideration 4:09:10 Lease components and interrelation

[@shaktishukla7558]

you are legend

[@govindguduru2437]

1:01:19 illustration 28 1:08:36 illustration 31 1:20:35 illustration 32 2:01:45 illustration 34 modify of lease 2:06:28 illustration 35 modify of lease 2:13:48 illustration 36 2:16:58 illustration 37 2:30:13 sale and lease back illustration 45 3:18:58 Illustration 38 3:30:23 Illustration 46 (transitional Provision) 3:46:01 Theory

[@caprakharjain]

1:01:19 Illustration 28 1:08:36 Illustration 31 1:20:35 Illustration 32 1:33:19 Break 1:39:00 Discount rate calculation 1:48:10 Lease denominated in foreign currency 2:01:45 Illustration 34 modify of lease 2:06:28 Illustration 35 modify of lease 2:13:48 Illustration 36 2:16:58 Illustration 37 2:30:13 Sale and lease back illustration 45 2:45:18 Break 2:46:44 Lessor accounting 3:18:58 Illustration 38 3:26:12 Sub-lease 3:30:32 Transition Approach 3:52:40 Miscellaneous theory points

[@piyushjain-4501]

9:31 accounting in books of lessee in breif 12:48 accounting in books of lessor in breif 14:03 lessee accounting 21:45 determination of lease term 43:49 termination penalty 45:33 in substance lease payment 52:42 crux of lease payment 56:06 ROU asset value 1:01:19 illustration 28 1:08:36 illustration 31 1:20:35 illustration 32 1:33:19 break 1:39:00 discount rate calculation 1:48:10 lease denominated in foreign currency 2:01:45 illustration 34 modify of lease 2:06:28 illustration 35 modify of lease 2:13:48 illustration 36 2:16:58 illustration 37 2:30:13 sale and lease back illustration 45 2:45:18 break 2:46:44 lessor accounting 2:58:57 non-manufacturer accounting 3:06:27 manufacturer accounting 3:18:58 Illustration 38 3:26:12 sub lease 3:30:23 Illustration 46 (transitional Provision) 3:46:01 Theory

[@kumkumkumari2632]

😢

[@preranaparakh12]

Timestamps for my reference: 5:12 Introduction 9:31 Accounting in books of lessee in brief 12:48 Accounting in books of lessor in brief 14:03 Lessee accounting 21:45 Determination of lease term 43:49 Termination penalty 45:33 In substance lease payment 52:42 Crux of lease payment 56:06 ROU asset value 1:01:19 Illustration 28 1:08:36 Illustration 31 1:20:35 Illustration 32 1:33:19 Break 1:39:00 Discount rate calculation 1:48:10 Lease denominated in foreign currency 2:01:45 Illustration 34 modify of lease 2:06:28 Illustration 35 modify of lease 2:13:48 Illustration 36 2:16:58 Illustration 37 2:30:13 Sale and lease back illustration 45 2:45:18 Break 2:46:44 Lessor accounting 3:18:58 Illustration 38 3:26:12 Sub-lease 3:30:32 Transition Approach 3:52:40 Miscellaneous theory points

[@amitsati1739]

Note for 1st time Reader - Believe me He covered complete Ind As-116. Just revise it. Thank you Sir dil se🙏

[@saideepthich]

thank you

[@ns74894]

maine first time yahi se padha, ekm badhiya

[@lostforwords474]

Case C modification(ill- 37) 1:26:00 1:48:00 Lease denominated in foreign currency 1:20:00 CPI + reassessment

[@vinaybathla7785]

I cleared my CA exam 1 year ago. I also watched pareek sir classes. And today for reference I'm watching his videos again. Just have faith on him ❤

[@ArchanaAgarwal-y4m]

Did you refer any youtube video for audit if yes then pls guide

[@vinaybathla7785]

Only self study, referred study material and annexures only.

[@dhruvvtrivedi]

edn book ques illus 22 - 1:09:32 illus 23 - 1:20:44 module TYK Q9 - 1:48:10 lease denominated in foreign currency illus 24 - 2:01:45 illus 25 - 2:06:04 (summary 2:12:21) illus 26 - 2:13:36 saved on TG - MODULE illus 37- 2:17:13 - modification that both increases and decreases the scope of the lease illustration 33 - 2:30:13 sale and lease back lessor accounting - 2:46:44 (no use) non-manufacturer accounting - 2:58:57 (no use) manufacturer accounting - 3:06:27 (no use) Illustration 34 - 3:30:23 (transitional Provision) alternative 1 : 3:40:07

[@raazkarki-ln8kx]

v5:12 Introduction 9:31 accounting in books of lessee in breif 12:48 accounting in books of lessor in breif 14:03 lessee accounting 21:45 determination of lease term 43:49 termination penalty 45:33 in substance lease payment 52:42 crux of lease payment 56:06 ROU asset value 1:01:19 illustration 28 1:08:36 illustration 31 1:20:35 illustration 32 1:33:19 break 1:39:00 discount rate calculation 1:48:10 lease denominated in foreign currency 2:01:45 illustration 34 modify of lease 2:06:28 illustration 35 modify of lease 2:13:48 illustration 36 2:16:58 illustration 37 2:30:13 sale and lease back illustration 45 2:45:18 break 2:46:44 lessor accounting 2:58:57 non-manufacturer accounting 3:06:27 manufacturer accounting 3:18:58 Illustration 38 3:26:12 sub lease 3:30:23 Illustration 46 (transitional Provision) 3:46:01 Theory

[@poojajaiswal9686]

2:31:00 (16) illus sale & lease back 2:58:57 non-manufacturer ac 3:6:27 manufacturer ac 3:18:58 illustration 38 3:26:12 sub lease 3:30:23 illus 46 (transition)

[@harshhhh.k]

1:01:32 - Q2 1:08:33 - Q4 1:54:13 - Q5 2:01:43 - Q6 Modification Increase 2:06:07 - Q8 Modification Decrease 2:13:43 - Q7 2:15:02 - Q9 - Imp 1:20:35 - Q11 2:30:08 - Q16 - Sale and lease back 3:18:59 - Q13 - Dealer

[@himanshugarg0212]

2:25:00 LDR S&lease back - 2:32:20 Operating lease eg -- 2:53:40 Unguranteer residual value - 3:05:48 Ill 38 : 3:16:46 Transition approach q - 3:30:57

[@manekjayesh2989]

Sepration of lease & non-lease : 04:09:00 Practical expidient (together) : 04:16:54 IDC - 04:19:30

[@artaddiction5296]

Ill 31 1:09:30 Ill 32 1:20:40 1:44:30 implicit rate of interest 2:13:46 change in lease payment amt is not increase/decrease of scope 2:25:30 ICAI approach (pending) 2:56:40

[@AB-fr9mg]

I revised all 5 major IND AS from your videos only and now my concepts are extremely clear. Your revision videos are as detailed as full lectures. I am so grateful I found your videos now I am very confident in FR and have recommended you to all my friends and juniors as well. Thank you so much sir for putting in such great effort and providing it on youtube free of cost . I was worried about passing and now I am confident about getting an exemption in FR because of your detailed revision videos. I have watched revisions of all famous faculties before but nobody is making such in depth revisions containing important questions, and it is difficult to understand such big topics from 1-1.5 hour videos. You deserve much more recognition and views than you get!

[@bhartichandak97]

How much marks you secure in FR May Exam??

[@MohitKumar-hk1xg]

3:26:00 sub lease 3:30:00 transition approach

[@JayeshGelot-p3b]

4:01:00 samaj rahe hona 😂 was epic .... mindblowing lecture...words are not enough for that❤

[@ayushdoshi130]

OP !!!!!!

[@dhp2301]

For My reference. 1:48:10 lease denominated in foreign currency 2:50:32 Operating lease accounting 2:59:10 Non-Manufacturer dealer accounting

[@shreyabhilare2284]

I'm CMA final student n so much worried about my CFR but really really thank you sir . आप ना होते तो क्या होता 🥲 but now I can relax n happy after watching your lectures my concept were so clear . Thank you so much sir n hats off to your efforts and Hard work. Please sir one request share other ind as revisions too . Thank you once again ☺️

[@namanjain6700]

1) Crux- 52:50-54:24 2:30:13 (LDR) Que 16 Sale and leased back transaction 2:58:48 Lessor Accounting- Finance Lease= Non Manf - Non Dealer or Manf - Dealer Accounting 3:19:00 (LDR) Que 13 Focus on JE and COGS and Revenue me UGRV ki PV vala (-) Hua Amt 3:31:48 (A) Que 43 PJ (265) Transition Approach- Full Retrospective Approach Modified Retrospective Approach 4) Onwards 3:52:23 Theoretical Part

[@dhebekmn8636]

Sir as per my understanding, those who dispel darkness of ignorance through knowledge light is Real Guru. You are the Real Guru Sir! Accept my humble obeisance.

[@FlyHigh-mq4ov]

Bhut bar khud se padha, or kayi revisions b dekha, but actually chizen ab full clarity hui.. Ab lga hai Ind As 116 samajh aaya, practice krne me mza aajaega sir..hats off to you🤩😍🥰

[@dhp2301]

Modification and Remeasurement concept learned so smoothly...which i never learned from any faculty for sure.

[@CALaxmanjoshi]

Thanks!

[@rajjayswal8375]

Watched Ind AS 116 first time, still got the conceptual clarity and confidence after watching this revision video sir.....Best... 😍

[@vishal.pandey2001]

Aap sir great ho Aap ke wajah se poor bacche bhi soch sakte hai exam clear karne ke liye Isko revision naii bolte hai Ye fast track regular lecture ke equivalent hai ❤❤❤❤❤❤❤❤❤❤❤❤

[@senthil1991]

Having stumbled upon your lecture is a blessing sir... Not comparing with other teachers... But truly the best set of revision videos.

[@avantikapawan6974]

Excellent explanation. I watched another teachers videos also but your video gave so much clarity

[@poojapatidar1906]

Sale & lease back:- illus. 45 an entity sells a building 2:30:33

[@Aman-vw4zu]

1:54:23 Difference in Remeasurement and Modifications in Lease

[@Musafir_ke_Lafz]

Majja aagaya sir exam ke theek 3 din pehle dekh rha hu aap nhi hote kya hota dhanya hai sir hum aap jaisi faculty Milne ke lia ❤️❤️❤️

[@PradeepKumar-ph1kh]

1:11:23 ILLUSTRATION 31 PAGE 6.429 OF ICAI STUDY MAT...CORRECTED WORDINGS "FIRST ADVANCE ANNUAL PAYMENT". THE WORD "ADVANCE" MEANS AT THE BEGINNING OF THE YEAR

[@brainchanger_]

This revision lecture is more than expectation. You are a saviour for CA Students. Kam time mei FR ka itna acha revision koi ni karwa sakta other than you.

[@the_unusualgamer2422]

Imp- 45:00 In Substance Fixed Lease Payment Crux- 52:50-54:26 2) 54:26-2:45:00 Imp- 1:04:00 When to use NEW Discount rate or OLD Rate___ (Que 11 AIR 1) If CPI and Lease Term dono ka change hai then NEW RATE LENGE and NOT OLD RATE, If only CPI change then take OLD Rate ( Que 10 Me dekho 9.5% h liya hai to calculate new liability at old rate because keval CPI ka change hai) TO CALCULATE OLD LEASE LIABILITY KI VALUE 1:09:30 (LDR) Que 4 1:20:35 (LDR) Que 11 1:48:10 (LDR) Que 5 Lease denominated in foreign currency (15) JUST FOCUS ON EXCHANGE RATE TO BE TAKEN FOR CONVERSION AND AT LAST P&L CALCN. 2:6:28 (A) Que 8 - Modification - Decrease and Increase in scope both - YAHA PAHLE DECREASE KA ACCNG KARENGE THEN INCREASE KA 2:16:58 (LDR) QUE 9 Modification - Decrease and Increase in scope both (Revise at 2:27:50) 3) 2:46:45- 3:52:00 2:30:13 (LDR) Que 16 Sale and leased back transaction 2:46:45 Lessor Accounting 2:58:48 Lessor Accounting- Finance Lease= Non Manf - Non Dealer or Manf - Dealer Accounting 3:19:00 (LDR) Que 13 Focus on JE and COGS and Revenue me UGRV ki PV vala (-) Hua Amt 3:31:48 (A) Que 43 PJ (265) Transition Approach- Full Retrospective Approach Modified Retrospective Approach 4) Onwards 3:52 Theoretical Part

[@Poonamch99]

Pratik Sir apke liye dictionary ko update krne ki jarrorat h kyuki thanku is not enough for all of your efforts,, kbhi socha nhi tha ki FR itni easy ho skti h heartly thanku 🙏🙏🙏 and may God always bless u and your whole family 😊😊

[@unknownuserid2401]

Sir aapne difficult topics ko ekdam aasan tarike me explain kiya hai. Aap lecture dene ke dauran bhi inspire karte ho, aapko bhi thakaan lagti hai to bhi aap 100% efforts se hi padhate ho, isse bohot inspiration mila hai Sir, lecture bhi bina break liye khatam ho jata hai! Jabhi thakti hu, aapka ek sentence yaad aata hai "apni pareshaniya yaad karo aur padhne lago" Thank you very very much Sir!!

[@payal3870]

Just for my Reference: 05:12 Introduction✔ 9:31 accounting in books of lessee in breif✔ 12:48 accounting in books of lessor in breif✔ 14:03 lessee accounting✔ 21:45 determination of lease term✔ 43:49 termination penalty✔ 45:33 in substance lease payment✔ 52:42 crux of lease payment✔ 56:06 ROU asset value✔ 1:01:19 illustration 28✔ 1:08:36 illustration 31✔ 1:20:35 illustration 32✔ 1:39:00 discount rate calculation✔ 1:48:10 lease denominated in foreign currency✔ 2:01:45 illustration 34 modify of lease✔ 2:06:28 illustration 35 modify of lease✔ 2:13:48 illustration 36✔ 2:16:58 illustration 37✔ 2:30:13 sale and lease back illustration 45✔ 2:46:44 lessor accounting✔ 2:58:57 non-manufacturer accounting 3:06:27 manufacturer accounting 3:18:58 Illustration 38 3:26:12 sub lease 3:30:23 Illustration 46 (transitional Provision) 3:46:01 Theory

[@ArjunShivatejJoshi-rm3ox]

2:47:00 Lessor Accounting 3:26:13 Sub Lease

[@JayeshGelot-p3b]

yes we need big 5 ind as marathon ...appreciate your efforts sir

[@mansigarg6883]

thank you sir😍, apki is vedio ne bht confidence diya hai 116 me, and aap khud hi ek motivation ho sir, aapko dekhkr hi pdhne ka motivation aajata hai ki humare exam me agar ye itni mehnat kr rhe hai 10-10 hrs continously beth rhe hai to hum apne exams ke liye to itna kr hi skte hai. thank you so much for being there for us. You made us believe that no chapter is difficult.😊😊😊

[@arushnigam7074]

LDR EASY - IF ANY ONE WANT TO ADD ANY POINT OR ANYTHING PLEASE COMMENT TO HELP OTHERS TOO. 1) 0-54:26 Basic Imp- 45:00 In Substance Fixed Lease Payment Crux- 52:50-54:26 2) 54:26-2:45:00 Imp- 1:04:00 When to use NEW Discount rate or OLD Rate_____ (Que 11 AIR 1) If CPI and Lease Term dono ka change hai then NEW RATE LENGE and NOT OLD RATE, If only CPI change then take OLD Rate ( Que 10 Me dekho 9.5% h liya hai to calculate new liability at old rate because keval CPI ka change hai) TO CALCULATE OLD LEASE LIABILITY KI VALUE 1:09:30 (LDR) Que 4 1:20:35 (LDR) Que 11 1:48:10 (LDR) Que 5 Lease denominated in foreign currency (15) JUST FOCUS ON EXCHANGE RATE TO BE TAKEN FOR CONVERSION AND AT LAST P&L CALCN. 2:1:45 (A) Que 5 - Modification - Decrease In Scope (EASY) 2:6:28 (A) Que 8 - Modification - Decrease and Increase in scope both - YAHA PAHLE DECREASE KA ACCNG KARENGE THEN INCREASE KA 2:16:58 (LDR) QUE 9 Modification - Decrease and Increase in scope both (Revise at 2:27:50) 3) 2:46:45- 3:52:00 2:30:13 (LDR) Que 16 Sale and leased back transaction 2:46:45 Lessor Accounting 2:58:48 Lessor Accounting- Finance Lease= Non Manf - Non Dealer or Manf - Dealer Accounting 3:19:00 (LDR) Que 13 Focus on JE and COGS and Revenue me UGRV ki PV vala (-) Hua Amt 3:31:48 (A) Que 43 PJ (265) Transition Approach- Full Retrospective Approach Modified Retrospective Approach 4) Onwards 3:52 Theoretical Part

[@ankushdhanuka8787]

Sir, can you pls pin this

[@syamalatanari9100]

Hyy ....(A) means ??? ....In air1 question bank i couldn't find...

[@arushnigam7074]

​@@syamalatanari9100 A means A category que and vo Que 8 hai toh

[@ns74894]

bohot help mila sir iss se, scratch se yahi se padha thank you 🙏

[@Rajesh-sx5hr]

2:15:23 imp 52:00 LDR 1:03:36 CONCEPT 1:20:45 ldr

[@harshkeshan3693]

You made this Ind AS easy!! Thank you sir..

[@PriyaSharma-lw5mk]

Sir when we reassess the lease term due to significant improvements in ROU asset ...will we also capitalise the expenditure in ROU asset?

[@kingofkings02409]

Thank you so much Sir❤.....ek dum simple bana Diya aapne IND AS 116 ko😊

[@annupawar7424]

Watching this lecture for Nov 24..Mind blowing session sir . Really appreciate your dedication towards students!! By the way I buy fr classes from a famous faculty bt no use .. But now I m confident in this ind as..

[@filter_coffee_007]

1:04:15 Revised/Original discounting rate

[@PriyaSharma-lw5mk]

Can anyone please recall the different treatments of initial direct cost in case of lessor accounting???

[@Anuragsingh-hq9jn]

at 3:52:00 theory start

[@deepigakrishna5317]

1:46:51 how implicit int rate fall in between 20& 21 is found

[@purviprajapati21]

Sir PLEASE if possible 1_1 video bna dijiye CSR and integrated reporting ke questions ka please 😊❤ Aapka explain krne ka tarika best he so ek bar bhi dekh lenge to concept dimag me beth jayega Please ❤sir ji Baki sare ind as he hi apke aur uske liye we are So muchhhh Greatful and thankful to you sir But please do this favour for Old course last attempt please sir🙏🙏🙏

[@PranayPrathi]

Is it ok to see it for nov 24

[@shubhamagrawal5427]

Yess

[@maheshwaribishal]

🅺🅸🅽🅶❤ 35:07 Reassessment

[@KBKing.]

24 hours ka class mae itna nahi samaj aaya jitna apka yeh ek video mae aay hai 🙏

[@mohitkumarprajapati8520]

1:55:30 lease modifications

[@bharatmaheshwari1211]

Sir Maahol ban gya, exam me rock karenge ab toh 😊

[@parulmakkar1695]

substance fixed payment 0:47:00

[@merlinmathew6801]

This revision is just superb. All concepts are very clear & the whole Ind AS seems very easy now. All thanks to you sir. Have been following your videos for both FR & AFM. Words can't express how much helpful it has been. Thank you sir for all your efforts.

[@krishnaprasannavankayala5988]

Thank you very much for the video sir. I again started preparing for final after long time gap, I read the study material and felt that some clarity is needed.Your video gave me clarity.

[@bhoomikasoni963]

Sir ke videos se hume itna benefit milta hai, still we dont like the video. If we see the views and the likes, there's a hugee difference. We should mak sure we like it as is the least we can do! Sir aapke efforts ke lie bahot bahot thankyou!!!

[@richagupta6560]

Thank you so much sir for this wonderful revision of big indas❤❤❤ You're amazing person and always give motivation to us 😊 fight for the exam😊

[@lakshaymittal635]

3:18:59 Dealer Lessor - Ques 13

[@mheda12]

4:09:03 lease and non lease

[@ankushdhanuka8787]

Todd Malik, ek dum jabardast Revision!!

[@maniyogeshpeddi2631]

Thank you sir for guiding in the right path.

[@aditigandhi144]

bohot ache se solve karvae h questions.. thank u very much

[@TarunKumar-yf9cu]

In Reassessment of lease term reassessment is done when it is within control of lessee Then why reassessment of lease term is done when there is announcement by Govt for discontinued of cars Govt announcement is not within the control of lessee ??😢

[@SupriyaRoy...]

Sir ap dil jeet lete ho❤❤

[@durgeshwarigupta9922]

4:06:30 substantive substitution rights

[@payalmodi3216]

Awesome..superb..thank you so much sir..✌️🙏

[@GOLDENSUNRISE-e8n]

Sublease 3:26:11 2:58:58 non manuf

[@deep_gaikwad]

Hello sir, I'm not able to download this lecture offline as I'm not getting the option to download, can you please look into it?

[@purvishah8314]

After 24 hrs it will be available

[@deep_gaikwad]

​@@purvishah8314thank you! Appreciate it, I downloaded it.

[@saaddkhann]

sir you are doing an act of utmost charity for us ,thankyou sir

[@gomatishankar3670]

In case of sale and lease back, while preparing repayment table what should be done to 3k as which is considered as loan. Repayment in lease will happen according to 119400.

[@Mouneshkmenon]

Thank you so much sir.... It is so helpful. U r god for every student......

[@canidhijain3091]

Very well explained sir... Hats off to u sir and ur your dedication

[@rahulmittal1357]

It's not revision, it's emotion ❤❤

[@__MayankGupta]

3:07:13 dealer lessor

[@aniketgupta3605]

03:26:12 SUB LEASE

[@mrperfectforyou]

Feeling pity for 114 peoples those who disliked this session. Bhaiyon or unki bahno ..kya khushi mili tumhe dislike karke🙂

[@jaypatadiya8821]

01:03:59 original vs revised

[@manoz4189]

Thankyou Sir from Nepal.

[@girishdaga5225]

very useful revision sir, really mza aa gya♥

[@AB-fr9mg]

Sir please Nov 23 ka compulsory question krwa do ek baar uske naye adjustments nahi samajh aaye

[@rukhsarkhan2468]

1:46:38 IRR

[@सहजसुन्दरसांवरो]

Sir, in illustration 32 1/1/04 ka rent to 100000 hi rahna chahiye na? CPI to 1/1/04 se 125 hua h pr rent to 31/12/03 ke CPI ke according hoga na

[@notoriousgamer8616]

Nahi Aisa nahi hai actually Jo base CPI hai wo commencement ki date ka hi lenge kyuki tabse koi change nahi hai CPI me toh hum 31/12/03 ka bhi same manege aisa.

[@vinay0305]

Sir, aap video class me puchte ho smj me aaya ya ni, aapke is revision video ko dekhne k bad concept ese clear hote h ki ...qsn hi na bnta ki smj me na aaye kuch..u r super...thnk you lot.

[@AnnaShetty]

2:12:23 leases revise

[@rajkumarbhagtani2821]

Sir Why after downloading vedio is blurry. How to fix this problem?

[@Nikhilist5]

Sir with due respect ek suggestion hai revision videos me kripya krke jo ICAI ka method hai sirf wo bataiye maine aapki classes li hai or mai boht acche se janta hu ki aapke methods genuine or easy rehte hai lekin revision ke tym pe confusion create hota hai. Thankyou

[@FinalKickByCAPratikJagati]

Icai method hi h jaha jaha need h in both class and revision videos

[@accountstation4122]

For My reference question no.31 1:14:27

[@bhartichandak97]

Sir please provide Crux note pdf of this Ind As so that we can use it in Last day revision 🙏🙏🙏🥹🥹🥹

[@sneharachha5238]

Sir aese hi chalta raha na toh Hum thankyou bol bol ke thak jaayenge aur aap thankyou sunn sunn ke pakk jaayenge....😂 Cant thankyou enough sir❤️🙏

[@mamtamakhija8268]

Thank you God bless you sir 🙏❤️

[@jayeshkatodiya4873]

Sir app regular batch me handwritten se note karvayege ?