IND AS 36, 105 Revision | CA Final FR | Impairment of Assets, NCA Held For Sale | Ajay Agarwal AIR 1

Topics Coverage:
Ind AS 36 - Impairment of Assets
Ind AS 105 - Non Current Assets Held For Sale and Discontinued Operations
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[@digvijayrohatgi5557]

दूसरे बड़े नाम वाले teacher से पढ़ा तो सब confuse कर दिया और भरे बजार बेजजती करवाता गया। आज एहसास हुआ की जो में इतना मुश्किल सोच रहा था वो तो कभी मुश्किल था ही नहीं। आप जैसे अध्यापक को मेरा कोटि कोटि नमन । आप मिल गए तो मुझे जीने की उम्मीद मिल गई की में कर लूंगा। अपना सम्मान पा लूंगा 🙏🙏🙏🙏🙏

[@Gamer-zb8oe]

Whether you take classes or not , Bas Ajay Sir ke Revision lecture(for conceptual clarity)& his Q.B.(for practice ) is more than sufficient.......

[@SassModeOn]

Best revision series for anyone doing self study for FR. Regular classes level coverage. Hands down the best videos available in the market! Thank you so much.

[@carahulmittal108]

Unallocatable goodwill 1:22:20

[@tarun1561]

This is the best revision series on youtube for FR...

[@shahmanav8848]

no brother u r wrong, this is G.O.A.T series of FR.

[@Ishiqa_Jhajharia]

38:38 - Reversal of impairment loss on individual asset 1:29:15 Example on calculation of Impairment loss when NCI is recorded at PSNA 1:37:16 example on Reversal of Impairment loss (CGU)

[@NitiSharma697]

1:03:27 goodwill acquired in business combination 1:24:42 unrecognized goodwill attributed to NCI

[@YOGESHJOSHI519]

1:42:00 Ind as 105 has been asked in May 23, Nov 23 and May 24 for 8 .8 and 5 marks respectively

[@Fleeting-7968]

Old video

[@YOGESHJOSHI519]

@@Fleeting-7968 Uploaded on 15 aug 2023

[@Fleeting-7968]

​@@YOGESHJOSHI519 yeah so before nov and may attempt

[@CAfinalbyankit]

This proves no one can predict the icai pattern even not also icai. 😂😂😂 Each and every is important

[@YOGESHJOSHI519]

@@CAfinalbyankit Yeah thats true but Ajay sir in revision video ese hi imp topic ko faltu bolte rhte h and ABC analysis k time faltu topic ko most imp btayenge u can vouch my words from past attempt marathon and revision videos

[@prabhjotsingh-hz1fe]

sir apne jis tareeke se CGU clear karwaya aur log nahi karwa paye thank you soooooooooooo much sir dill se thank you again and again

[@Code_Alchemy]

1:16:00 - Ind AS 36 (para 104) says impairment loss for a CGU shall be allocated first to Goodwill, then to all other assets in the CGU pro rata on the basis of the carrying amount of each asset in the CGU. (i.e. including assets which can be tested for impairment individually) Further it says (para 105) that in allocating an impairment loss to individual assets within a CGU, the carrying amount of assets shall not reduce below their individual recoverable amounts. Hence, is it right to adjust the balance of impairment loss (after adjusting goodwill) to the full extent of individual impairment loss of an asset ? Wouldn't that give right answer only when impairment loss of CGU allocable to the said asset is higher than the individual impairment loss of the asset ? 1:20:40 In Example 4: Had the individual recoverable amount of Machine A been 4,75,000 (instead of 5,00,000), individual impairment loss would be 50,000 (5,25,000 - 4,75,000). However, on pro rata basis, portion of impairment loss of CGU allocable to Machine A is only 45,000. Impairment loss of CGU (2,25,000) - Goodwill (1,50,000) = 75,000 Impairment Loss of CGU allocable to Machine A = 75,000 * Carrying amount of Machine A (5,25,000) / Carrying amount of all other assets in CGU (A,B & C) (8,75,000) = 45,000 But, on following step 2, we'll adjust the entire individual Impairment Loss of Machine A which is 50,000, whereas only Impairment Loss of 45,000 is allocable to Machine A.

[@harshita.poddar]

Thank you sir... Cant believe you made all the concepts clear... forever grateful🙏

[@dineshnamberumallu7764]

00:01 IND AS 36 Impairment of Assets 01:42:31 IND AS 105 Non Ciurrent Assests held for sale

[@tusharmodi7655]

Pending 41:00-56:00- Reversal of IL( individual) 1:33:00-1:43:00-Reversal of IL(CGU)

[@CationEducation]

Hamare question aasani se banjaye, iske liye aapne kitni mehnat ki he ye mein soch bhi nai sakta. Mein likhke deraha hun. Agar ajay sir ACCA padhane aagaye naa, AIR1CA will be a global institute. Atul bhayya, 5 years down the line AIR1CA has to global 🫡🫡

[@Mystic_force]

5:31 - Reasons of impairment 10:03 , 39:30 - Difference between revaluation and Impairment 13:21 - Steps to be followed for calculation & recognition of impairment loss on individual asset. 23:03 - calculation of recoverable amount 41:18 - Reversal of impairment loss on individual asset 50:22 - important note 55:45 - Concept of CGU 1:37:16 - example on cgu reversal of impairment 1:32:50 -Reversal of impairment loss in cgu

[@Mystic_force]

1:30:22 - unrecognised goodwill.

[@ADITYATIWARI-kz4zh]

5:31 - Reasons of impairment 10:03 , 39:30 - Difference between revaluation and Impairment 13:21 - Steps to be followed for calculation & recognition of impairment loss on individual asset. 23:03 - calculation of recoverable amount 41:18 - Reversal of impairment loss on individual asset 50:22 - important note 55:45 - Concept of CGU 1:37:16 - example on cgu reversal of impairment 1:30:22 - unrecognised goodwill. 1:32:50 -Reversal of impairment loss in cgu 1:43:00 IndAS 105

[@jaisahni7283]

Thanku sir for making this ind as notes so crisp and understandable.... Your notes making presentation is so impressive... 😊

[@rishikamriya5257]

Bestest revision of 36 and 105, revaluation vs impairment was key 🥳

[@ps-gh3hu]

Ajay Sir, sach mai master hai, pata nahi intne kam age mai kaise mastery kiya, he has successfully cross liked each and every IND AS, that to all relevant concepts, itna mastery mai kidhar nahi dekha, kasam se.

[@maitrijain5863]

From watching is for exams , now watching it for interview 🥹

[@LalitJoshi-ef2iu]

Never thought it can be done so easily😮 Thank you so much for these videos❤ And your notes are just fire ..... gratitude 🙏

[@NikithaPJain]

1:43:00 IndAS 105

[@akhilsoni6687]

Yrr We need detailed time stamps

[@NikithaPJain]

@@akhilsoni6687 that's for my reference:)

[@akhilsoni6687]

@@NikithaPJain Yeah.....but that can be used as reference by all

[@namanbaghmar2642]

@@akhilsoni6687 thank u nikita

[@shadowwarrior6742]

@@NikithaPJain Nice One 😂

[@dikshapawar4]

One of my friends recommended me of Ajay sir Videos 😇 What he actually said was ‘ Mera FR May 2024 ke phle march month tak Nil batta sannatta tha aur mai sirf atul sir ke vdos dekh ke question solve kiya hu’ and HE PASSED MAY 24 exams. To maine ab apke videos dekhne start kiye hai sir apne exams ke liye 😇 Aur yakeenan ye bhutt acche hai .Thankyou so much 🙏🏻

[@karthikshettigar6392]

I think this guy is a UPSC material because clarity of thoughts he has🔥🔥

[@purvibhutra2732]

Thank you so much sir for this wonderful lecture and your efforts to make this topic easy with logical understanding ..... It really helps us for gaining conceptual understanding and question solving becomes much easier for us.

[@nidhikumari7503]

Only you can explain it in such a simple way . First time all concepts of this ind AS cleared in perfect manner. Thanku so much 🙏🙏🥰🥰

[@nitinnagar739]

Sir your revision lectures are much much much better than anyone regular lectures. Thank you so much sir❤

[@funaccepted]

Exam pass karne ka support system hai yeh.... Thanks a lot for your selfless work

[@sakshijain5857]

Radhe radhe Sir.... thank you sir....no one is like uhh sir....🥺🙏🙏

[@mohitvermakkp]

Bhaiyaa kahin aapne galti se revision lecture ki jgeh main class to upload nhi ki naaa Qki esme aapne revision lecture se kahin jyaada depth me smjhaya hai after this video my these Ind AS are super strong Abb inme to dikkat nhi aayegii❤

[@sejaljain231]

Sir, whole concept is cleared Thanks alot

[@PankajSahu-zd4xn]

Radhe radhe shyam se milade 🙏🙏🚩🚩🙏🙏

[@trektest1267]

1:00:00 Concept of CGU

[@vuresathyanarayana]

For exam purpose 1:11:00 - 1:32:55 Steps to be followed for calculation and recognition of impairment loss on CGU Reversal of Impairment Loss on CGU 1:32:56 - 1:42:55

[@tejaswadher]

Thank you sir for revision lecture

[@saurabhoza565]

Radha Radha sir God of FR

[@TejasviniKaur]

Thank you sir😀

[@mehakWattsVlogs]

First time found Ind As36 so easy.Thank you Sir for logics behind each nd everything 🙏🏻

[@kritikakapoor1404]

THANK YOU FOR THE DETAILED VIDEO😇😇

[@gauravahuja4591]

Thank you so much sir... very helpful for revising concepts in short duration with quality

[@RajshekarIengar]

Thank you so much Sir Radhe Radhe🙏

[@priyajalan4517]

thanx a lot sir ..maze agye lect lekar Sir plz ek request hai.indas 33 with ques daal dijiye

[@answt2356]

Reversal of impairment loss 39:00

[@jaisahni7283]

54:45 which question sir is talking about?

[@CAHarshShah-y9j]

radhe radhe

[@deepalisharma6231]

Thank you so much❤❤❤

[@iamdivyacherukuri]

🙏🙏🙏 THANK YOU SO MUCH

[@harshpadia5577]

Revision bahot jordar tha maja aa gaya sachme thank you very much sir 🙏👍 RADHE RADHE

[@charuarora9928]

01:42:20 Ind as 105

[@kritikakapoor1404]

Never understood this ind As earlier before watching this video. Thank you so much ❤️

[@ashokbhatt7261]

Jai shri Raadhey Govindh

[@kartikgupta_1008]

Sir you are the real boss Idk ki nov m exams clear honge ya nahi, but FR ka paper aapke notes, apki revision videos aur aapka que bank jo order kia tha uske bharose hai. Business comb bhi apke badolat smjh aaya ye bhi aajaenge baki apke bharose Radhe radhe. You are much much much better. Bcoz at the end of the day, number lane zruri hai. Marks ke chakkar m ratte lagana pde chahe kch ho. Radhe radhe thanku sir. Baki ind as ki bhi daal dena sir

[@NavinPaiCA]

Clear hue ki nhi ??

[@sugamkarki6732]

5:31 - Reasons of impairment 10:03 , 39:30 - Difference between revaluation and Impairment 13:21 - Steps to be followed for calculation & recognition of impairment loss on individual asset. 23:03 - calculation of recoverable amount 41:18 - Reversal of impairment loss on individual asset 50:22 - important note 55:45 - Concept of CGU 1:37:16 - example on cgu reversal of impairment 1:32:50 -Reversal of impairment loss in cgu

[@Ramrasjangid]

Thank u sir for giving best knowledge of ind as 🎉🎉🎉

[@paramsharma5554]

अतुल भाई या अजय भाई आप दोनों को बहुत-बहुत धन्यवाद, सीए को आसान बनाने के लिए

[@Leiwei-jd6xi]

1:09:46 : Allocation of goodwill

[@Mona1208-0]

Tysm sir 🙏

[@YUR-Cristianiu]

1:42:35 :ind as 105

[@aayushgupta9446]

PSNA concept in Ind AS 36 1:24:00

[@harshkalra2176]

Thank you sir. Radhe radhe 🙏🙏

[@MM-jx7rl]

Thankyou sir!🙏🙏

[@dhavalparikh6983]

Pls share notes link 🔗

[@Sumitkumar-xc2xc]

Best teacher for FR

[@sejalkochar1914]

Sir please one single rev video of IND As 33 with types of imp questions🙏🙏

[@AtulAgarwal]

3-4 din mai

[@keerthim7923]

Bahuth dhanyavad sir was waiting eagerly !!

[@vikashbhardwaj3630]

Best reivsion lecture, pls upload ind as 33❤

[@miradilali3682]

Thankyou ❤

[@User7xghhdd333]

Thank you sir ❤

[@rajsonwane36]

Thank you Sir

[@kajaldhokale9775]

Best teacher in the world 🌎

[@caaspirant510]

Thank you 🙏

[@lostforwords474]

1:24:30 Treatment of Goodwill in CGU

[@dhruvii1236]

54:40 if recoverable amt increase only cos of unwinding of discount then NO REVERSAL of Impairment Loss shall be done

[@rkthakur9228]

Best revision class

[@kahiankahibaatein01]

Thank u sir🙏

[@ImamMehdiA.S]

Thank you for this amazing video sir.. i’m doing my entire FR prep from this revision classes. I cant thank you enough❤. Can you please tell where I can find this notes. I was not able to find in telegram. Thanks🙏🏻

[@hemantkumar8136]

air1 website

[@Ravi_Tanwani]

Thanks

[@paulomithakker9224]

self unwinding of discount 51:00

[@Joingauravgupta]

Best

[@rishirajgoutam]

Bahoot achha laga sir ye revision video 👏👏👏❤🙏

[@adityabaxi5261]

Thank You Sir, was waiting for this

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Bhai mast parathey hoo

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Thank you Sir🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻

[@RamanJain-y9z]

Thank you sir for the amazing revision🙏🎉

[@karimullashaik7092]

Thank you sir

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I am a qualified CA only because of ajay bhaiya

[@harshgumber3671]

Radhe Radhe

[@SureshKumar-ww6ib]

Super seen on 23 September 24

[@adityasaikota6018]

Tq sir for the detailed revision video ❤❤❤❤❤❤

[@ca_arjunmanoj9303]

Radhe Radhe ❤🙏Thank you sir

[@hihi-er8vz]

50:00 note

[@pranayganganclasses]

Best of all , Thankyousomuch Sir ❤

[@SelfCare-m7e]

1:24:38 CGU NCI Goodwill

[@parthvijay363]

Thank you so much sir ...🙌🙌

[@ruchimaheshwari6863]

How can I get the notes used in the video If anybody know, share the link please🙏

[@anjalikhaitan4157]

38:52 impairment reversal

[@shivikasafar2611]

1:41:41 Ind AS 36 Impairment 1:42:38 Ind As 105 NCA Held for sale

[@jatintayal4047]

Radhe radheji

[@AmitRaj-fx8go]

Priceless revision, Many Many Thanks

[@surajrana9964]

IND AS 105 - 1:42:34

[@ishakhandelwal3690]

Amazing revision video.Thank you so much sir❤