CA Final FR | IND AS 109: Amortised Cost Method | Conceptual Revision | Harshit Dwivedi

In this video, Harshit Dwivedi from Nahata Professional Academy delivers a detailed conceptual revision of **IND AS 109 - Amortised Cost Method**, an essential part of the CA Final Financial Reporting syllabus. This lecture covers the fundamental principles of the amortised cost method, including its application to financial instruments, calculation techniques, and key considerations for CA Final students.

This session is perfect for aspirants seeking to solidify their understanding of this important topic in financial reporting. Stay tuned for more insightful videos and subscribe to Nahata Professional Academy for continuous learning.

**Key Topics:**
- Overview of IND AS 109
- Detailed Explanation of Amortised Cost Method
- Key Differences Between Fair Value and Amortised Cost
- Practical Applications and Examples