IND AS 34, 108, 113 Revision | CA Final FR | Interim, Segment, Fair Value | By CA Ajay Agarwal AIR 1

Topics Coverage:
Ind AS 34 - Interim Financial Reporting
Ind AS 108 - Operating Segments
Ind AS 113 - Fair Value Measurement
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[@CaAkash1]

बोलो वृंदावन बिहारी लाल की जय

[@PuneetKumar-gh9go]

Jai

[@snehaverma9825]

Jai

[@aveekdas6343]

Jai

[@CAChirag24]

jai ho

[@YakinAgarwal]

Jai ho

[@sarojprasai959]

He doesn't ignore anything even in revision. That's the speciality of Agarwal Brothers ❤. Others just revise the important concepts in their revision videos.

[@PuneetKumar-gh9go]

Guys i am a qualified Chartered accountant because of ajay bhaiya

[@khushalsarvaiya5444]

Congrats puneet

[@PuneetKumar-gh9go]

​@@khushalsarvaiya5444thanks brother

[@aasimbalbale756]

00:20 Ind AS 34 - Interim Financial Reporting 10:21 Prep of Interim Financial Report 24:38 Recog of Items in Interim Financial Repor 26:33 Income & Expense incurred 32:23 Incme Tax expense 49:19 Allocation of Fixed Over head 57:30 Ind AS 108 - Operating Segments 1:04:10 Operating Segment 1:17:00 Reportable Segment 1:28:58 Disclosure of Segment 1:38:46 Ind AS 113 - Fair Value Measurement 2:00:54 Determining Price 2:16:37 Net Assest Valuation Approach 2:17:40 Income Approach 2:19:09 Cost Approach 2:19:58 Notes

[@abhishekmeel9999]

Bhayankar samaj seva ki hai aapne…..hopefully aapka attemp 3 saal bad hoga😊

[@rahulduseja682]

Thank You 😀😀

[@Sumitswain18]

Dhanyawad ❤️🙏

[@castudy24]

Thanks

[@jayeshtarade26]

Thank You

[@jasonbourne00786]

00:00:00 IND AS 34 INTERIM FINANCIAL REPORTING 00:57:33 IND AS 108 SEGMENTATION 01:38:43 IND AS 113 FAIR VALUE

[@sarveshjajoo6135]

1:38:40 - IND AS 113

[@vishalbajpayee8759]

Thanks a lot A student can prepare entire indas just by this revision lecture

[@preranaparakh12]

For Self reference: 25:15 Exam Oriented for Ind AS 34 57:33 Ind AS 108 1:38:43 Ind AS 113

[@prerna72839]

57:32 Ind As 108

[@nochupachup]

Or ab revision shuru.. thankyou sir..Jai Shri krishna

[@yashicashyamsukha7942]

I wish I had known about you earlier and taken classes from you for all CA Final subjects. You are just commendable and the clarity you possess and the ease with which you impart knowledge is just the way makhan ki tarah ghuss gaya dimaaag mai. Apka dil se koti koti dhanyawad😇.

[@financeandfootprints]

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!

[@jyotik-jx5uj]

Radhe Radhe Sir. Aap sach step by step jo padhate hain, sb bahut easy ho jata h. Bahut se teacher basic pe bat nhi krte but aap basics b bahut ache se bta dete ho jisse main concept bahut easily ache se samajh aate hain.

[@YogeshJoshi-o5z]

thank you sir for providing lectures ur revision lectures are far better than regular lecture which i purchased

[@vishalmalara5344]

For someone who was haunted by this subject, u really came like Shree Krishna removing all the darkness and helping us Thanks alot sir ❤

[@SanjaySingh-wo9hy]

00:00:05 IND AS 34 INTERIM FINANCIAL REPORTING 00:57:33 IND AS 108 SEGMENTATION 01:38:43 IND AS 113 FAIR VALUE

[@AmitaSharma-]

18:00 comparative fs 01:58 crux 113

[@shubhangchaturvedi1925]

At 38:39, Notes say Weighted Avg Tax Rate [WATR] whereas it is treated as Average Tax Rate in the calculations wherein the equal weights are being used

[@SomeswarRy]

FOR SELF: 20:02 Year to date meaning, 32:20 Income Tax Reporting in Interim FR, 49:16 FIXED COST ALLOCATION (8min) (IFR, Ind AS 34)

[@Mercuriankid]

Ajay sir !!!!! Thank you so much. Watched your lectures 1 year back. This is itna helful ki bata nahi pa rahe . Wish you and your family immense happiness and success. Radhe Radhe

[@DineshKumar_Baskar]

Im watching Sir's lecture for the first time. Really great sir. Kudos for concept clearity. This the best ever lecture for FR. ❤

[@harshilpatel2156]

Revision lecture main itana details me koi nahi sikhata, sir. Thank you so much sir.

[@shubhshah1427]

1:38:46 Ind AS 113 - Fair Value Measurement

[@Ca_dhrumil99]

57:33 IND AS 108 1:38:43 IND AS 113

[@creativeaj5636]

Dhanyawad ji 🙏

[@ektamaheshwari5196]

IND AS 34: Income tax expense for interim reporting period- 32:22 IND AS 113: FV of Decomissioning Liability 2:20:24

[@shachigarg]

Hey!!! These revision lectures are applicable for Nov 24 also na?? If you are studying for the same attempt!

[@ektamaheshwari5196]

@@shachigarg yes!, you can refer. These lectures gave great conceptual clarity.

[@amanlohani6944]

00:23 Ind AS - 34 Interim Financial Reporting 57:29 Ind AS - 108 Operating Segments 1:39:05 Ind AS - 113 Fair Value Measurement

[@prateekbansal2973]

Much awaited revision 😍

[@yashvantkumar8885]

Hands down Ajay Aggarwal is best .What a clarity of concept of each and every topic .Thank you so much Sir for your's efforts towards students who was unlucky to not get ur classes. 🌼❤️🙏

[@capiyushjain5952]

M.p of land - 100 cr Sell price - 1 crore Then can we say fv of gun = 99 crore 😃😜

[@AtulAgarwal]

Ye bhi thik hai 😂

[@aayushipurohit461]

Thank you sir for this exhaustive revision lecture 🙏

[@shivamsomaiya9363]

Great Learning , But one suggestion from my side is that , Give Time Stamp when one or more concept cover in one lecture. Radhe Radhe

[@chahat_nimbark]

Thank You Ajay Sir, Radhe Radhe 😇🙏

[@monikasharma8318]

Computation of NRV of Raw material: 32:00

[@ca_arjunmanoj9303]

Much awaited revision video❤ Thank you so much❤😊 For making FR in such a manner, Waiting for remaining lectures.... Radhe Radhe Bhai❤🙏

[@manishkukreja5505]

Thanks a ton for Revision Lectures...Radhe Radhe sir.

[@purvibhutra2732]

Thank you sir for this exhaustive revision lecture..... Your examples in the revision lecture covers almost all the questions in the book along with conceptual clarity. This is the most benefiting thing for all the students. 🙏

[@urmishrawal1111]

Bolo shree radha rani ji ki jay always 🙏🏼

[@Chahatthapar]

I sincerely wish I had discovered CA Ajay Agarwal earlier and had the opportunity to learn all my CA Final subjects from you. Your teaching style is truly outstanding, and the way you conveys knowledge is incredibly clear and easy to grasp. It's as if the concepts effortlessly settled in my mind. I'm profoundly grateful for your exceptional guidance. 😇 radhe radhe

[@hardikmangwani4592]

Now we miss Ratan tata sir😢

[@karishmamishu]

Thank you so Much sir! This is really helpful! Please start coaching for the ACCA Professional level (only 4 papers) as well! As poeple who take class from you will have to write only 4 subjects after clearing CA. this will be a really helpful step!

[@priyajalan4517]

thanks a lot ..sir plz aur indas bhi jaldi daal dijiye

[@PankajSahu-zd4xn]

Radhe radhe shyam se milade 🙏🙏🚩🚩🙏🙏

[@RajshekarIengar]

Thank you so much Sir Radhe Radhe🙏

[@aveekdas6343]

Ajay bhai kamaal kar rha hai.Lakh lakh shukriya bhai.

[@tejaswadher]

Thank you sir for revision lecture...Radhe Radhe

[@yashagrawal3772]

Koti koti dhanyawad

[@swanand225]

Thank you for this revision lecture Ajay sir!

[@shivpriyasharma3040]

Thank you so much sir, your explaining techniques are so good and your notes are so helpfull for in revision

[@amaresh6620]

❤❤❤ Thank you so much sir❤🙏💐

[@harshitaarora7741]

Thankuhh sir for updated notes and revision videos..❤ please provide other Ind AS asap.

[@pateldhruv711]

Thank u so much sir 😊

[@ankitborkhade1337]

Radhe radhe Dhyanaywad for the amazing lectures and amazing classes

[@karimullashaik7092]

Finally thank you sir

[@nandinimittal3260]

I was waiting for your revision videos to start my revision,.. thanks alot sirrr

[@nikkeyagarwal6125]

Thank you sir... kaafi required the ye lectures And I've been watching your lectures for a while now and i must say bht jayda ache se smjh aa rha hai and kaafi easily questions solve ho rhe hain🙏

[@CaAkash1]

100% agreed

[@hardikmangwani4592]

when we allocated FOH of 9500 as absorbed overheads and 500 to unabsorbed overheads in 2nd Quarter, we have already allocated some of this cost(i e.5000) to absorbed and unabsorbed OH in 1st Quarter. So in 2nd Quarted only balance OH will be allocated to both of this, am i right or there is some conceptual error on my side? Sir where can i find revision lecture of Ind As 2??

[@simantabarman3546]

Thank u a lot dada, Radhe Radhe

[@VishalAManglani]

2:19:01 nahi sir aap afm alag pdathe ho..aapke jaise notes koi tho bnata nhi..jai shree ram

[@rajibchakraborty-s4h]

this series is the most useful revision lecture for finals, thanks a lot bhaiya

[@ajitkumarsinghandworld6766]

Sir please give me revision series of nov 23

[@anand05021985]

Sir, there is one hidden video in the Playlist. Please make it visible if it is another revision video

[@manishyadnik9921]

Sir, Can you please tell me whether these are relevant for Nov. 23 also?

[@rajibchakraborty-s4h]

Also will it be possible to do a lite touch on First time adoption and analysis of financial statement if possible, that will be a real big help.. thank you so much already bhaiya

[@radhikasinghal2933]

thank you so much sir for providing these lectures. 😇

[@mohitvermakkp]

Thank you so much bhaiya ❤❤❤

[@bismitadutta6225]

Saviour at last.... Thank you Sir

[@mayavyas9364]

Thankyu so much sir

[@vvh2194]

Thanks sir. Kindly provide the revision lecture for IND AS 33 & IND AS 21 also sir.

[@arjunsingh97767]

trasportion & transaction1:59:00

[@kritibhatia7897]

Amazing efforts! Thank you sir ❤

[@Next__Step]

Thank you

[@mayanksharma6089]

Kasam se pehle pta hota apke bare m to paise waste na hote bhai❤❤❤

[@Krishna.4321]

Thank you sir for providing to the point concept baki teacher to apni bdayi kr krke hi time waste kr dete h

[@nikhilmanwani2729]

Nov 23 ke liye yahi revision videos follow kare??

[@beenujoshi_06]

1:35:38 geographical information

[@rohitgulwani8659]

Sir please answer , if we are reducing transportation cost. Can I say it is a realisation value of car. I am talking about ind as 113 fair value measurement

[@avinashsonawane1204]

Thank you sir ji ❤❤

[@FS11228]

To the point revision lectures, thankyou sir

[@shivam-vanik]

Thank you so much

[@Joingauravgupta]

Jai shri krishna ❤

[@CAChirag24]

Radhe Radhe

[@pratik6342]

888 : Ease Grace Abundance.

[@Mona1208-0]

Tysm sir🙏

[@Pooja_kushwah]

Amazing for LDR (at 2x)🔥🔥🔥

[@editorboy5262]

Sir need some guidance i can complete my 1st revision for cma final upto 10oct and left proper 2month should i go for dec 24 attempt ig Yes how much revision I need to get good marks or any strategy if you recommend

[@yashaggarwal5871]

thanks sir for the lecture

[@shauryabiyani3716]

57:30 Indas 108

[@poonamkedia7589]

Nov 22 notes notes not matching with the cls notes

[@riddhiamin6519]

@1:29:50 aapki class itne ki hi to he FR & AFM both mahengi 😅

[@a1234314]

Sir I need pdf of this lecture.

[@AmanSharma-tg4zk]

Sir pls important question list from nov 23 question bank share krwa dijiye for FR and SFM 🙏🏻🙏🏻🙏🏻🙏🏻

[@ishanikagoyal7341]

In revision lectures mai pura FR revision hai ?

[@venkateswararao4963]

Sir pls upload ind as 101 and ind as 8

[@khushalsarvaiya5444]

Thankyou sirji

[@YogeshJoshi-o5z]

aur konse IND AS ke revision lecture ayenge ?

[@Jaishreekrishna-k5c]

Radhe Radhe ji

[@rashmisingh8451]

Ind AS 101 revision hai kya?

[@RinkuThakkar01]

One request...Pls upload ind As 101

[@DeepakSharma-bh4mx]

राधे राधे

[@Krishna.4321]

2:00:10