IND AS 40 Revision (100% English) | CA Final FR English Revision | CA Aakash Kandoi

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Комментарии
Автор

Thank youu soo much sirr for providing in English!! You and Shubham sir both are gems!!❤

BhaktiBhanushali.
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Thanks for providing classes in English ❤

Dakshayinisr
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- [00:16]📚 Investment property (IP) definition: Property held for earning rentals or for capital appreciation or for both.
- [01:41]📊 Owner-occupied property is treated like India 16 PPE, except for employee-occupied property, which falls under India 16.
- [02:52]📝 Transfer between investment property and other indexes (e.g., India 16) is allowed when there is evidence of change in use.
- [04:03] 💰 In subsequent measurement, cost model is used for investment property, while fair value is determined only for disclosure purposes.
- [07:21]🔧 Subsequent costs for investment property include servicing and repairs, with replacement parts increasing the asset's carrying amount
- [19:59] 🏢 Property leased to a subsidiary is considered IP for the parent in SFS but PPE in CFS.
- [20:26]📊 Allocation of values in SFS and CFS should reflect whether the property is being rented to a subsidiary or used by the parent.
- [21:07]📋 Proper presentation in financial statements ensures that the treatment of properties aligns with the parent's perspective for SFS and CFS.

naresx
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Thank you Sir for the revision video! It was incredibly helpful and concise, making complex concepts easy to grasp.

vipulpawar
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Thank u so much for ur efforts sir .
Very well explained concepts and questions

asmaka
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Thank sir ...the video was useful...little bit speech clarity is required....little bit hurrying is felt ....can be little bit more clear

shajithabanu
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Gratitude!
Kindly upload these board notes

NaynaBansal
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Rocky bhai vibes, your classes in English
IP in case of CFS & SFS 19:00

poojamaharshi
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Thank u so much sir for this wonderful revision. I am not able to find board notes for this ind as 40 in telegram channel

manjubhargavi
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Sir when India Tour will be happening for Nov-23 attempt??

aniketjain
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Sir, are you starting classes for May 24 anytime soon?

sumangowda
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sir when u will upload solution for rtp nov 23

anshulsoni