FR Super Revision Marathon May 24 | Important Topics & Questions 80-90 Marks | CA Ajay Agarwal AIR 1

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[khushbugada]

Category A:
Financial Instrument - 00:03:06
Question - 00:55:50
IND AS 102 - 01:31:13
Questions - 01:45:37
IND AS 103 - 01:59:33
Questions - 02:30:20
IND AS 110, 111, 28 - 02:59:39
Questions - 03:34:59
IND AS 115 - 03:57:25
Questions - 04:24:34
Analysis of FS - 04:43:09 (Instruction about detailed video on YT and imp Que)
Conceptual Framework - 04:45:09
Professional Ethics - 04:56:06

Break - 05:08:04 to 05:38:00

Category B:
IND AS 116 - 05:39:06
Questions - 06:00:27
IND AS 36 - 06:18:14
Questions - 06:33:29
IND AS 33 - 06:42:08
Questions - 06:54:44
IND AS 23 - 07:07:46
Questions - 07:20:33
IND AS 21 - 07:29:30
Questions - 07:37:15
IND AS 19 - 07:46:47
Questions - 08:03:25
IND AS 12 - 08:11:30
Questions - 08:18:35
IND AS 20 - 08:26:34
Questions - 08:31:40
IND AS 108 - 08:37:14
Questions - 08:38:49
IND AS 7 - 08:41:26
Questions - 08:48:26

Tip for Category C - 08:55:57
Other guidance - 08:57:38 (How to utilize remaining days)
How to solve FR Paper - 09:02:57
3 Hours strategy - 09:09:12
FR Paper patter/structure - 09:16:30
Doubt solving - 09:19:40

[Bhavik_Vasoya]

Category-A Chapters

0:04:00 IND AS 109/32/107 (Financial Instruments)
0:55:57 Questions
1:31:05 IND AS 102 (Share Based Payment)
1:45:40 Questions
1:59:40 IND AS 103 (Business Combination)
2:30:24 Questions
2:59:40 IND AS 110/111/28 (Consolidated FS)
3:34:59 Questions
3:57:20 IND AS 115 (Revenue form contracts with customer)
4:24:38 Questions
4:45:10 Conceptual framework

5:08:00 Break

Category-B Chapters

5:39:09 IND AS 116 (leases)
6:00:43 Questions
6:12:40 4 scenarios in which Original Discount Rate is used [In complete FR]
6:18:12 IND AS 36 (Impairment of assets)
6:33:33 Questions
6:41:18 IND AS 33 (EPS)
6:54:46 Questions
7:07:41 IND AS 23 (Borrowing Cost)
7:29:30 IND AS 21 (Changes in Forex Rates)
7:47:13 IND AS 19 (Employee Benefits)
8:11:55 IND AS 12 ( Income Taxes)
8:26:42 IND AS 20 (Goverment Grants)
8:37:14 IND AS 108 ( Operating Segments)
8:41:29 IND AS 7 (Cash Flow)

Guidance

8:55:25 FR ABC
8:58:00 Group-1 revision (Exam Preparation Tips/Strategy)
9:01:23 FR LDR
9:02:58 FR paper solving
9:06:23 FR paper pattern & exam time utilization and sequence
9:08:47 time allocation
9:13:08 MCQ preparation
9:16:30 FR QP general pattern (marks)
9:19:46 Doubt solving
9:47:44 Addl Qns
9:52:00 Audit update
9:56:12 FR Revision videos and conclusion

[c.a.]

6:12:40 4 scenarios in which Original Discount Rate is used [In complete FR]

Guidance
8:55:25 FR ABC
8:58:00 G1 revision
9:01:23 FR LDR
9:02:58 FR paper solving
9:06:23 FR paper pattern & exam time utilization and sequence
9:13:08 MCQ preparation
9:16:30 FR QP general pattern (marks)
9:19:46 Doubt solving
9:47:44 Addl Qns
9:52:00 Audit update
9:56:12 FR Revision videos and conclusion

[HarshitSharma-rbmg]

A Category Chapters
4:00 :- IND AS 32, 107, 109 (Financial Instruments)
1:31:05:- IND AS 102 (Share Based Payment)
1:59:40 :- IND AS 103 (Business Combination)
2:59:40 :- IND AS 110 (Consolidation)
3:57:32 :- IND AS 115 (Revenue Recognition)
4:44:50 :- Conceptual Framework
5:39:00 :- Lecture Resumes

B Category Chapters

5:39:01 :- IND AS 116 Leases
6:18:17 :- IND AS 36 (Impairement)
6:42:14 :- IND AS 33 (EPS)
7:07:41 IND AS 23 (Borrowing Cost)
7:29:30 IND AS 21 (Changes in Forex Rates)
7:47:13 IND AS 19 (Employee Benefits)
8:11:55 IND AS 12 ( Income Taxes)
8:26:42 IND AS 20 (Goverment Grant)
8:37:14 IND AS 108 ( Operating Segments)
8:41:31 :- IND AS 7 (Cash Flow Statements)


9:01:27 :- Guidance, Time, Paper Pattern, 3 Hr Strategy

[adesh]

For my reference
Last day revision important

Business combination -
Concepts
1.Reverse merger
2.Demerger - bahut time see aaya nhi, iss baar aane ke chances bahut hai
3.concentration test - small q can come
questions - 14, 23, 26, 27, 29, 31, 33, 35

Conceptual Framework - Concept of capital maintennace

EPS - Diluted EPS in case of multiple potential equity shares
Most likely iss baar group eps aa jaye - refer q 24
q - 4, 7, 15, 18, 19, 20, 24

Borrowing cost - Exchange difference imp concept - q 13/14 most important
q 4, 5, 7, 10, 13/14 any

Financial Instrument - almost 20 marks
1.ACM - normally asked imp
2.FVTOCI - abhi tak institute ne pucha nhi hai yeh method pe, might be iss baar puch lee
3.Compound financial instrument - ek q toh exam mein aata hii aata hai
4.- Early redemption or repurchase of instrument (before maturity ) in cash - bahut jaayyaada chances hai ki iska hii q aayenga, bahut attempt se nhi aaya hai
5.Point to remember -
a. Prepayment of instalment will also be considered as modification in financaial assets(refer the notes before derecognition of financial liability - notes point 2) q.22 wheel company - refer that q most important
b. Question mein kuch nhi bola ki kiske part pe convertible hai - always assume convertible at the option of holder
6. 6:12 4 cases where original EIR se discounting karri jaati hai
7.Securitisation of loan (Decorignation ) iss pe abhi tak q aaya nhi hai, toh aane ke chances hoo sakte hai
8.financial Guarantee - 1-2 attempt pehle aaya tha, but chance hai repeat hoone ke iss baar
9.Accounting for derivative contract - most imp - kaafi time se pucha nhi hai institute ne isspe question kya pata iss baar puchle
10.Embeded deivative - imp concept

Most important questions- 2, 3, 5, 11, 14, 20, 22, 24, 27, 28, 32, 33, 34, 35- its a contract of purchase- written put, go through q once, 37, 39


Employee benefits
1. leave compensation
2.Post employment benefits
Most important questions - 1, 6, 7 most important, 8, 9, 13, 14, 16, 18


Govertment grant —- casflow mein investing activity mein baatana hai
Imp q .can go through all as mcq mein chote point pe aa sakta hai
Imp question - 4, 5, 11 refund of grant, 15 most imp question

Income tax (refer concept notes - examples mostly cover small questions) - Imp q - 4, 7 ( most important), 8 part 2, 10, 20

Cashflow - q 3, 8, 9, 10

Revenue- indas 115
Important concept-
1.Determining the transaction price
2.Effect of significant financing component
3.Allocating the transaction price in performance obligation- iska q aaye bahut time hua toh yeh most important category mein hai
4.sales based royalty
Revenue is recognised when a.subsequent sales occur or
b. PO to which sales based royalty has been allocated is satisfied- whichever is later
5.Service concession arrangement
12.Repurchase agreement- ispe aaj tak q aaya nhi iss baar aa sakta hai

Most important question
Q.3, 4 to 19 refer all the transaction price questions (2-3case milke ek q ban sakta hai), 22, 23-most important, 27-software implementation point only, 28 - B part, 31, 32, 33, 36, 37, 38, 39 royalty point - most important, 42, 44, 47

Consolidation
Looking at the past trends chances hai ki iska ek chota question aayenga, but cant say q.1 mein bhi aa sakta hai

Imp concepts -
1.Impact of fair value on acquisition date of assets and liabilities of subsidiary company
2.Points to remember
a.Jab bhi ppe involve honge downstream ya upstream transaction mein don’t forget to take the depereciation effect
b.NCI amount can be negative also - toh agar exam mein solve karte waqt negative aaye toh ghabrana mat
c. For step 8 calculation of goodwill take NCI of Acquisition date, step 7 wala mat lena jaldi jaldi mein
3. Purchase of additional stake in subsidiary company after acquisition of control by parent company- iska chota question aa sakta hai
4.Sale of stake jn subsidiary company by parent company- iska 1-2 baar hii aaya hai question, chota question aaya toh iss baar aa sakta hai
5.Accounting for special transaction in case of joint operation
6.Loss making associate or joint venture- most important hai iska aaj tak question aaya nhi hai kabhi bhi aa sakta hai

Important question-
1, 6, 7, 9chain holding, 14, 15, 19 most important, 22, sale of stake ka koi bhi 1 q dekh lena eg q 28, 33, 38, 42, 45, 48, 54- loss wala most important

Share bases payment
Imo q 5, 7, 10, 11, 16, 19, group share based payment plan - imp topic 25,

[Divya_K]

4:00 Financial Instruments
55:57 Questions
1:31:05 Share Based Payment
1:45:41 Questions
1:59:40 Bs Combination
2:59:40 Consolidation
03:27:54 Join Arrangement
03:29:42 IndAS 28
3:57:20 Ind AS 115
4:24:39 Ind AS 115 Questions
4:45:10 Conceptual framework
5:08:00 Break
5:39:09 leases
6:18:12 Impairment
6:41:18 EPS
7:07:41 Borrowing Cost
7:29:30 Ind AS 21
7:47:13 Ind AS 19
8:11:55 Ind AS 12
8:26:42 Ind AS 20 Govt Grants
8:37:14 Ind AS 108
8:41:29 Ind AS 7
8:48:00 Questions
8:58:16 Exam Preparation Tips/Strategy

[bishalgope]

Questions
IND AS 109 55:57
IND AS 102 1:45:40
IND AS 103 2:30:24
IND AS 110 3:34:59
IND AS 115 4:24:38
IND AS 116 6:00:43
IND AS 36 6:33:33
IND AS 33 6:54:46

[sandeepkumar-nzur]

00:04:00 Financial Instruments
55:57 Questions
1:31:05 Share Based Payment
1:45:41 Questions
1:59:40 Bs Combination
2:59:40 Consolidation
03:27:54 Join Arrangement
03:29:42 IndAS 28
3:57:20 Ind AS 115
4:45:10 Conceptual framework
5:08:00 Break
5:39:09 leases
6:18:12 Impairment
6:41:18 EPS
7:07:41 Borrowing Cost
7:29:30 Ind AS 21
7:47:13 Ind AS 19
8:11:55 Ind AS 12
8:26:42 Govt Grants
8:37:14 ind AS 108
8:41:29 IND AS 7
8:48:00 Questions
8:58:16 Exam Preparation Tips/Strategy

[sugamkarki]

A Category Chapters
4:00 IND AS( 32, 107, 109) (Financial Instruments)
1:31:05 IND AS 102 (Share Based Payment)
1:59:40 IND AS 103 (Business Combination)
2:59:40 IND AS 110 (Consolidation)
3:57:32 IND AS 115 (Revenue Recognition)
4:44:50 Conceptual Framework
5:39:00 Lecture Resumes
B Category Chapters
5:39:01 IND AS 116 Leases
8:41:31 IND AS 7 (Cash Flow)
6:42:14 IND AS 33 (EPS)
6:18:17 IND AS 36 (Impairment of Assets)
9:01:27 Guidance, Time, Paper Pattern, 3 Hrs. Strategy

[Kratika-ji]

4:00 Financial Instruments

1:31:05
1:59:40
2:59:40
3:57:20 Ind AS 115
4:45:10 Conceptual framework
5:08:00 Break
5:39:09 leases
6:18:12 Impairment
6:41:18 EPS
7:07:41 Borrowing Cost
7:29:30 Ind AS 21
7:47:13
8:11:55
8:26:42 Govt Grants
8:37:14
8:41:29 IND AS 7
8:58:16 Exam Preparation Tips/Strategy

[bhawanakashyap]

7:09:07 My reference 27:58
1:01:12
2:07:20 SBP and Reacquired Rights
2:11:28 indemnification asset
3:11:00 conso adj
3:21:00 nci chain holding
4:10:23 115
4:42:16 115ques
4:21:54 FL 115
5:49:23 lease modi
6:45:45 right
6:54:42 treasury buyback
7:09:14 23 cease bcost
7:10:35 specific b rule
7:23:51 marathan quesimp
7:59:59 loss asset ceiling oci nr

[nancykumari]

Business Combination
2:31:54 -Q13.
2:33:44 - 14
2:34:58 -15
2:35:40 -23
2:42:49 -26- last marathon
2:42:58 -27
2:49:27 -29
2:51:23 -31
2:51:29 -33- last marathon.
2:54:35 -34
2:57:26 -35 last marathon

[sjnsjn]

Those who are watching this video
I want to say, i became CA because only of these Agarwal brothers, have faith on them, give 💯%, I watched all videos marathon, revision all

[sumatishenoy]

It's very evident that sir is not well.... yet has managed to take revision just for us for 10 hrs straight. Can't Thank you enough sir.
May lord krishna bless you with abundant happiness and good health always. Radhe Radhe!

[D_Bhoir]

Financial Instruments (32, 107, 109)
3:57 Concepts
55:52 Questions

SBP (102)
1:29:42 Concepts
1:45:37 Questions

Business Combination (103)
2:01:12 Concepts
2:30:21 Questions

CFS (110, 111, 28)
2:59:39 Concepts
3:34:21 Questions

Revenue (115)
3:57:26 Concepts

[SriRadha-cfic]

Sir never say that "students can come & give you galiya" All we have to do is thank, you for making the most difficult subject with complex concepts so easy to understand. So all you deserve are the praises & blessings of God.🌟 Thank you so much for your efforts Sir ❤ Congratulations Sir on new beginnings. ✨✨

[cartoontube]

For my ref

Category-A Chapters


0:04:00 IND AS 109/32/107 (Financial Instruments)
0:55:57 Questions
1:31:05 IND AS 102 (Share Based Payment)
1:45:40 Questions
1:59:40 IND AS 103 (Business Combination)
2:30:24 Questions
2:59:40 IND AS 110/111/28 (Consolidated FS)
3:34:59 Questions
3:57:20 IND AS 115 (Revenue form contracts with customer)
4:24:38 Questions
4:45:10 Conceptual framework

5:08:00 Break

Category-B Chapters

5:39:09 IND AS 116 (leases)
6:00:43 Questions
6:12:40 4 scenarios in which Original Discount Rate is used [In complete FR]
6:18:12 IND AS 36 (Impairment of assets)
6:33:33 Questions
6:41:18 IND AS 33 (EPS)
6:54:46 Questions
7:07:41 IND AS 23 (Borrowing Cost)
7:29:30 IND AS 21 (Changes in Forex Rates)
7:47:13 IND AS 19 (Employee Benefits)
8:11:55 IND AS 12 ( Income Taxes)
8:26:42 IND AS 20 (Goverment Grants)
8:37:14 IND AS 108 ( Operating Segments)
8:41:29 IND AS 7 (Cash Flow)

Guidance

8:55:25 FR ABC
8:58:00 Group-1 revision (Exam Preparation Tips/Strategy)
9:01:23 FR LDR
9:02:58 FR paper solving
9:06:23 FR paper pattern & exam time utilization and sequence
9:08:47 time allocation
9:13:08 MCQ preparation
9:16:30 FR QP general pattern (marks)
9:19:46 Doubt solving
9:47:44 Addl Qns
9:52:00 Audit update
9:56:12 FR Revision videos and conclusion

[ritikakhanna]

8:51:41 Cash flow que9
8:05:34 ques 7 EBE
8:08:08 q 13 EBE
8:24:23 q14 Ind as 12
8:24:47 q17 Ind as 12
8:25:12 q 20 ind as 12
1:53:58 q19 Share based payment

[carahulmittal]

Har Har Mahadev 🕉 , Radhe Radhe
Time Stamps


03:55:- IND AS 109
56:10:- Questions

1:30:29:- IND AS 102
1:46:10:- Questions

1:59:40:- IND AS 103
2:30:20:- Questions

2:59:40:- IND AS 110
3:35:10:- Questions

3:55:20:- IND AS 115
4:25:10:- Questions

4:44:50:- Conceptual framework

5:20:00:-Break

5:39:00:- IND AS 116
6:01:30:- Questions

6:18:14:- IND AS 36
6:34:30:- Questions

6:41:30:- IND AS 33
6:54:49:- QUESTIONS

7:06:39:- IND AS 23
7:20:19:- Questions

7:29:09:- IND AS 21

7:47:23:- IND AS 19
8:01:10:- QUESTIONS

8:12:13:- IND AS 12
8:18:39:- QUESTIONS

8:26:30:- IND AS 20


8:37:16:- IND AS 7

8:41:30:- IND AS 108

8:55:30:- General Guidance
9:03:12:- Paper stretegy
9:25:20 Discussion with students



Thankyou so much ! Hats off Sir !!

[muskaangarg]

04:00 Financial Instruments
56:52 negligible div rate ques
58:48 lease ques
1:00:30 loan to subs ques
19:42 FVTOCI