Ind as 7 Cash Flow Statements Revision - Imp Big Questions | CA Final FR

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[@Bunny-bw8iu]

0:59 Consolidated Cash flow statement. 17:42 Summary Take PAT + Tax + financial activities items (Int Cost) + Dep *** Cost of Goods Sold and Revenue. For this adjustments. 1st Remove subsidiary co fig from conso 2nd Check the changes in Trade receivables, Trade payables and inventory. * See Opening fig r included in current fig of conso FS. Make necessary adjustments. 18:27 Direct Method 19:54 Ill2 * When Trade Receivables falls Cash flow rises so add back and vice versa. When trade payables falls = cash flow falls 39:38 I'll 11 40:09 ** Make a tick to all the ites in which it falls Oper Act, Inv Act, and Finance Act. 59:58 Nutshell 1:01:58 Tyk 4

[@Oncr7]

Illustration 12 by direct method ans match nhi hota

[@aunzaidi6394]

0:59 me equity me change hai to financing activities me q ni add kia

[@Pooja-xv5hq]

You are a boon for us!! I am revising every Ind AS through your videos! Thank you so much sir!!

[@sneharachha5238]

Itna detail mein...itne allag allag angle se joh aap samjha rahe hai....itna kimti gyaan aap muft mein baat rahe ho.....its divine🙏❤️

[@dayanandkumar5249]

Sir, main to Cash Flow chore ke ja rha tha...avi video dekh rha hu..2x pr aur concept crystal clear hai...ab kaisa v ayga...Ind AS 7 se to 100% kr dunga....You are Just awsome.... Apke pass wo kabiliyat hai ki weak se v weak student ko padha ke FR me exemption dila do ....🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏

[@CAkeshav_lohia99]

Thankyou soo much sir 💖 Finally covered CFS also ✅ Perfect exam oriented video ✨✨

[@YourCAbuddy]

Wow sir bilkul practical padhate hai aap no use of formula no ratta CA INter me ye topic tough lg rha thaa bt now easy topic

[@rishikawadhwani2764]

Best sir Till date I didn’t get this much clarity in cash flow that I got in this 1hour Thanks a lot sir ❤️

[@poonamchandwani572]

Tyk 5 01:00 recap 17:40 illu 12 19:58 (Main point 27:43) illu 11 39:38 (Main point 40:05) Tyk 3 01:01:58

[@cacma]

Koi meri help krega mjhe k chiz smjh nhi aa rhi hai ki creditor hai 60,000 se 36,000 hue and hmne 211000 ki purchase ki toh 60000+ 211000 it means 271000 total creditor bt at the end only 36000 iy means 235000 ki cash payment ki hogi nd jisme se pehle hm 60000 waale logo ka paisa denge baad mein 211000 purchase ka paisa denge iska mtlb 211000 purchase ka hmne 175000 paisa hi dia hoga......na ki 60000 waalo ko 24000

[@poonamchandwani572]

@@cacma purchase is CASH purchase.

[@riyabhatiyani7611]

Ajay Agarwal qb question 9 consolidated cfs 20:19

[@udaan9120]

Sir I had left with only this ind as and you came as an angel for me thanks allot🙏

[@legoooo09]

Mind boggling!!! Never understood cash flow statement in my entire life until i watched this video.

[@HODOPHILE_CA]

One day I m scrolling for Ind as 115 revision videos.....and I m not getting that content in crisp manner.....so clicked on Pratik sir video n then me n my roomates all 4 addicted wth his teaching style.....today if I m confident abt fr then it's becz of u.....

[@kinjalagarwal1797]

1:01:58 TYK 3 Foreign currency related

[@jaisahni7283]

I was not able to understand this before watching your video...shandaar❤

[@teamriofficial1100]

Sir what was about shareholder equity in tyk question no. 5

[@madhavanr6240]

1:06:32 Interest on deposit is an operating activity?

[@shishirchaurasiya158]

Sir please bring something like this for SFM too so that we can increase our confidence in that subject too. 🙏

[@cavishakhapaliwal]

Best person to go to for forgoing stress before first exam 🙏

[@varadbang6365]

Thanks a ton Sir for constantly supporting till last minute ❤️❤️❤️

[@casaikrupalreddy3418]

Why interest received 1lac in question 3 is not considered in investing activity..? Why it is considered in operation activity 🤔

[@siddhantjain9047]

Cash and cash equivalent is operating asset so all income related will come under head operating activity. Had interest been received from debentures investment then such interest would be covered under investing activities.. Hope this clarifies your doubt!!

[@rohitkalokhe6721]

Kuch bhi bol raha hai bhai

[@cacma]

Koi meri help krega mjhe k chiz smjh nhi aa rhi hai ki creditor hai 60,000 se 36,000 hue and hmne 211000 ki purchase ki toh 60000+ 211000 it means 271000 total creditor bt at the end only 36000 iy means 235000 ki cash payment ki hogi nd jisme se pehle hm 60000 waale logo ka paisa denge baad mein 211000 purchase ka paisa denge iska mtlb 211000 purchase ka hmne 175000 paisa hi dia hoga......na ki 60000 waalo ko 24000

[@casonikameliwar]

True teacher for CA students..

[@purviprajapati6501]

💯% agree

[@manojkumar-ug2qz]

Exam me bhi jo assets acquire kiye use question me hi le kar lenge fir solution kar sakte hai

[@thomalasainathpendyala8127]

Wonderfully explained Sir!! Thank You!

[@gowthams5292]

Sir Please revise IND AS 21.Thanks a lot for these videos. IND AS 21 and 101 is needed please sir

[@joeydrakeramoray1324]

Sales n cogs explanation is so confusing and difficult to understand...I think with ledger accounts it would have cleared out all the things for COGS, payables and receivables If trade receivable got decreased how come it means we made extra sales for the difference between opening and closing? and why to assume that opening debtors is fully realised? could anyone explain in easy way strictly wrt to COGS-Trade payable and Sales-Trade Receivable

[@cakumariswati]

Practical expedient ind as 116. Please confirm cutoff date 30june 2021 or 2022 pls

[@jalajgupta3574]

30 June 2022

[@kishanaslaliya479]

Yes banda Exemption dilvake manega.....

[@shivammistry5983]

ILLUS 12 Adjustment no 4 associate co paid a dividend of 100 lacs Toh p&l mai other income mai vo aaya hoga naa 30 lacs(100lacs×30%) toh usko kyun eliminate nhi kiya cf from operation mai seee??

[@umashankarsah1679]

1:00 consolidated & illus 12

[@riyabhatiyani7611]

Sir please solve this doubt of mine in Illustration 12 of ind as 7 Statement of Pnl of A ltd is given And A ltd. booked impairment loss on Goodwill n intangibles of 1165L so technically in PBT we should add this back and this is exactly what's done in solution My doubt is that when in stat.of Pnl there isn't any line item of expense that's big enough to accomodate the amount of 1165L then why has it been added back to pbt while it was not deducted from Gross profit in the first place?

[@truptiagrawal6883]

Why equity is not considered in financing ?

[@Abhi_Bhimani]

why no adjustment for Shareholder's Equity?

[@purviprajapati6501]

Last tak.. students k sathe Hats off to you sir Thanks a lot for everything ☺️🙏 Thanks bhi . Kam he aapko..khene ko.. sir 🙏 You deserve great great high level respect and more and more success in you life Also sir☺️

[@shivanijindal9163]

Sir, Why we havent considered change in shareholders equity and liability in Q5 in financing activity??

[@belmarahul]

Difference of Rs. 55,000 in Shareholder's Equity is due to Profit and Loss account and not due to issue of shares.

[@priyasinha4238]

Million thanks and good wishes to you sir 😊

[@upendravibhuthi6139]

19:58 Illustration 12

[@caabhishekjain3520]

Tyk Q5 01:03

[@acastudent5806]

Thank u so much sir , truly 🙏❤

[@priyankakhande7651]

Why depre adjustment not made in tyk 1 under investing activity

[@FinalKickByCAPratikJagati]

Dep is a non cash item No cash movement in depreciation

[@harshitaaggarwal8070]

37:09 revision

[@livanshiagrawal4973]

Sir my doubt is that in Ill 12 it is written that goodwill impairment relates to 100% subsidiaries but we still added it back...so in impairment does it not matter?

[@aniketkumarverma5505]

39:41

[@annuaggarwal9913]

Clear explanation thanks sir for your support

[@gopalsantoshjha]

Thank you sir🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻

[@rahulkulkarni8885]

SIR DOUBT HAI KI FINANCIAL ASSETS KA KUCH BHI ADJUSTMENT NAHI KIYA KYU

[@salmanshaik6430]

Sir iam trying to do illustration 12 in direct method but I can't get it, can you explain in direct method

[@RavinderSingh-vl4ej]

Indirect se krlo

[@rohitgarg26519]

thanks for the revison sir

[@cashivaniagarwal124]

Anyone has link for these notes? cant find in group..

[@aahaankassar]

Bestest teacher on planet ❤

[@caambujgarg9727]

Thank you so much sir 🙏🙏🙏🙏

[@dishamittal3525]

Sir please make video on RTP nov 2021 all ques for FR & SFM

[@diwakarojha4059]

Haan kal 5 baje aakar dhek laina 😂

[@ayesha_jain]

Sir I hope you are not going to remove these lectures after exams.

[@siddhantjain5398]

Thank you so much guru jii🙇

[@simranagarwal3696]

Sir ka Jo presentation hai wahi exam mein kar sakte hai kya

[@hypersports9005]

true master of conceptual framework

[@sonuusingh9681]

22:40

[@yugraj7057]

2 hour before exam. Love you sir.

[@vandanarawat7583]

Thankyou Sir!

[@parthpadhiyar9140]

Sir Iska PDF? Please share on telegram..

[@aditibhalotiya6252]

Illustration 12- 19:56 TYK Q3 - 1:01:59

[@aditigehlot9525]

Dhanyawad sir

[@babyjha479]

Thank you sir

[@aaquibraza5600]

Problem 1(Q5): Consolidated CFS with Subsidiary at the beginning of the year Summary : 17:43 Problem 2(Q12): Consolidated CFS with Subsidiary at the beginning of the year Summary: 37:14 Problem 3(Illustration 11): Indirect method normal Cash Flow Statement Summary: 59:58 Problem 4: Foreign monetary asset with unrealised gain Summary: 1:06:15

[@taxqueenvj]

thank you sooo much sirrrrrr

[@vunnamraasi5326]

Sir please upload sfm strategy video

[@sohamshah8251]

50:00

[@hischild9981]

equity 29:59

[@aniketkumarverma5505]

20:00

[@someshrasane4563]

Thank u so much sir

[@AnirbansStudydesk]

Nov-23 MTP- kzbin.info3_npZsMOyWg?si=taAIrh9VyrL1mZzE&t=1616

[@AkshayBurman2799]

1:02:25

[@ravindersinghbagga3793]

1:07 Q11

[@farhinansari2605]

Ye presentation exam m chalegi?

[@bharatdhakad848]

God ho sir aap

[@harendrasrivastava7932]

Thanks a ton sir.....

[@saibeta8658]

😊thanks sir

[@Adidas9234]

Teacher aap ache h pr bina samjhaye aap question karwayenge to kya fayda..pls ek baar sochiye...aap bi to pehle concepts samjhe honge fir questions solve kiye honge na

[@FinalKickByCAPratikJagati]

This is exam based quick Revision

[@makhan5062]

Sir already previous videos mein samjha chuke hai.

[@Adidas9234]

@@FinalKickByCAPratikJagati Sir aapko ajib nh lag rha h ki bina concepts ke sidha questions n answers... Regards.

[@Adidas9234]

@@makhan5062 kaha h bhai...pls link de do

[@makhan5062]

@@Adidas9234 kzbin.info/www/bejne/bWWck5-OhqmNsMk

[@ydev4554]

Plz share pdf of same

[@purvi5930]

Kohinoor for every student

[@theindianasingh]

Gud one

[@auditwithraji]

Sach me great ho aap

[@sonusankhlecha4051]

Ty sir ❤️❤️

[@Aarthysiva]

Sir pls make video in english

[@solomonremo2139]

Tq sir

[@avnijain4726]

Thanks

[@sainarendran5367]

Thanks 🙏

[@dipikajoshi4670]

39:44 kuber ltd

[@Himanshukumar-to8dy]

Thnks

[@rupalagrawal2356]

sir tussi great Ho 😍😍

[@Artixfan1]

Thanks a lot

[@riyanangalia4298]

thanks!

[@rooney7524]

Love you sir

[@sandeep-hz2zt]

🙏

[@CA_shree]

🔥❤️🙌🏻

[@chandanakolisetty4389]

Saviour

[@ayushbansal7819]

What is the use of providing such free lecture a few HR ago Atleast provide a week ago so that students can do it

[@FinalKickByCAPratikJagati]

Aap jese kabhi bhi nahi sudhroge 😀😀

[@vkap2408]

0:59 Consolidated Cash flow statement. 17:42 Summary Take PAT + Tax + financial activities items (Int Cost) + Dep * Cost of Goods Sold and Revenue. For this adjustments. 1st Remove subsidiary co fig from conso 2nd Check the changes in Trade receivables, Trade payables and inventory. * See Opening fig r included in current fig of conso FS. Make necessary adjustments. 18:27 Direct Method 19:54 Ill2 * When Trade Receivables falls Cash flow rises so add back and vice versa. When trade payables falls = cash flow falls 39:38 I'll 11 40:09 ** Make a tick to all the ites in which it falls Oper Act, Inv Act, and Finance Act. 59:58 Nutshell 1:01:58 Tyk 4

[@dipti2593]

Tahnk you so much sir 😊

[@aniketkumarverma5505]

37:00

[@camegha3758]

Thank you so much sir