IND AS 116 Revision | All Concepts alongwith Imp Ques | CA Final FR | CA Aakash Kandoi

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[CAChaitanyaPathak]

Lessee Accounting 00:29:47
Variable Lease Payment 00:40:57
Remeasurement 00:54:15
Modification 01:01:33
Leases denominated in Foreign Currency 01:32:48
Lessor Accounting 01:38:22
Sub Lease 01:57:38
Sale and Lease Back 02:00:53
Transition Approach 02:12:12

[KashishMethwani]

Sir, revision toh bhot acha tha but one thing of yours is amazing, aap apne students ka feedback leke immediately implement karte ho and that's a big thing and much appreciable ♥️
Context: I attended your FR face-to-face marathon in Mumbai and I remember a student gave you a feedback ki aap concepts ke baad immediately questions karvao toh it'll be helpful, and immediately after that, aapne apne har video mein aisa karvaya hai, it's a small thing but that shows your humility and openness for suggestions by students, Thankyouu Sir for doing so much for students 🙏

[chethanabhat]

5:47 - Exemption from lease accounting
7:33 - What is Lease - Subpoints
8:20 - Inception date Vs commencement date
21:10 - Lease payments; 21:50 - In substance lease pay; 23:31 Lease incentive; Exercise price; 26:20 - penalty; 27:14 - GRV
29:55 - Lessee accounting
31:29 - Ill 28
35:07 - Ill 31
40:59 - Variable lease payments - CPI Index( 4 Steps - Day 1 val, before remeasurement val, increase / decrease val, After remeasurement val)
48:40 - variable lease pay - Rate
53:04 - Ill 32
54:16 - Remeasurement
1:01:38 - Modification ( amend )
1:09:27 - Ill 34 ( 1:13:17 - Imp point )
1:14:15 - Ill 2 (MTP)( pay in arrears - means paid at YE)
1:17:02 - Ill 35
1:19:34 - Derecognition
1:23:39 - DR Summary!
1:26:08 - Ill 37
1:31:08 - Old Vs New Discount rate Summary!
1:32:48 - leases in FC
1:33:31 - Ill 60
1:38:18 - Lessor accounting
1:40:58 - JEs and imp terms
1:46:21 - Ill 38
1:51:11 - Ill 5 ( UGRV Special point)
1:55:04 - Q 1 ( MTP)
1:57:38 - Sub lease
2:00:57 - Sale & Lease back
2:08:32 - Ill 45
2:12:18 - Transition approach
2:12:38 - Ill 46
2:21:13 - Sep of lease and non lease component
2:25:36 - Ill 59
2:28:09 - Ill 6
2:35:17 - AS vs IND AS

[kanishkaagrawal]

session is so in depth . it is really so helpful for students like us whoe's classes have finished long back and now they are not able to completely recall the concepts

[musicmadchandan]

0:02 My sister just saw me watching your lecture, she said "Jaisa teacher waisa student" 😂😂😂

[swanand]

32:00 ill 28
35:37 ill 31
52:39 variable lease payment 53:07 ill 32
1:14:17 Q2
1:17:15 ill 35
1:26:13 ill 37
1:31:14 summary
1:33:17 ill 60 foreign currency
lessee accounting khatam

1:38:41 Indicators for OL/FL
Questions related to UGRV GRV
1:46:10 ill 38
1:51:09 Q5
1:55:08 Q1

1:57:56 Sublease
2:01:21 Sale and lease back imp
2:05:16 Off market terms
2:08:08 ill 45 imp

2:12:33 Transition approach
2:13:35 ill 46

2:21:11 Separation of lease and non lease components
2:25:02 ill 59

2:28:11 Q6 very imp
2:34:50 diff B/w ind as 116 and AS 19 imp

[LifeAsSanket]

Sir kya baat hai Majja aa gaya aap ke sath ki live me IND AS 116 sarka diya aise hi live aake revision lete jao aapke sath discipline rehta hai and sath sath me answer bhi dete aata hai 🫶

[Vaishnavi.Peri_]

Timestamps for self - Copied
Lessee Accounting 00:29:47
Variable Lease Payment 00:40:57
Remeasurement 00:54:15
Modification 01:06:57
Leases denominated in Foreign Currency 01:32:48
Lessor Accounting 01:38:22
Sub Lease 01:57:38
Sale and Lease Back 02:00:53
Transition Approach 02:12:12

[rekhaprasad]

1:23:24 multiple modification steps
1:33:26 lease denominated in forex.qst.
1:55:52 lessor ldr qst.
Unique qst. 2:29:07 ldr

[divyamjainn]

Thank you sir!
This is gold standard of teaching FR

[SuraVardhanKumarChinta]

Leases Before Listening to AK Sir - Itnaa hey Kya..
Leases After listening to AK Sir - Bas itna he hey kya..✅✅
Truely Amazing Compilation of the Whole Chapter.

[anandjha]

Wonderful Session covering almost all the concepts alongwith comprehensive questions. Thank you so much Sir. Kudos to you

[aanchaldokania]

The way you teach, our anxiety due to the chapter reduces. Blessed to have teachers like you. ⭐🧿

[CaptainJacksparrow]

1:31:10 FR with AK Exclusive summary for Remeasurement and Modification in Lease Liability

[akshatjaswal]

Sir. Thank you for your efforts. You're a gem.🙌💎 I cleared my CA, however still watching your revisions for interviews.

[shivaniaggarwal]

1:08:00 Lease modification
1:19:00 2 modification
1:24:00 Summary of multiple modification ( area reduce and rental increase)
1:27:00 Summary (term reduce and rental increase) & 1:29:30 PV factor mistake
1:30:17 Increase in scope & LL
1:31:14 Rate summarize for modification
1:36:00 LL in foreign currency
1:40:25 Finance lease accounting treatment ( Lessor)
1:47:34
1:50:17
1:51:20
1:51:50
1:53:00
1:55:00
1:57:40 Sublease
2:01:36 Sale & Lease back
2:04:58 Sale and lease back off market terms

[lakshaymittal]

1:55:00 Copus limited - UGRV - Ques 12

[agrawalrocks]

Very helpful revision thank you so much sir!!!

[cloud_kid___]

Tough Ind AS ko easy bnane ka tareeka thoda cazual h bhaisab....❤🔥

[ANKITKUMARPANDEY-jq]

now i m in comfort position after watching thanku very much sir its save time