Ind As 110 Revision | Consolidated Financial Statements | FR | Pratik Jagati

[RealMaster]

00:15:10 Example
00:38:00 Example 2 [Equity method]
00:44:35 Illustration 8 [Equity method]
00:49:00 Measurement of Income and Expenses of a Subsidiary.
01:02:05 Illustration 19 [NCI-post acquisition]
01:08:10 Dividend received from subsidiary [IMP]
01:23:40 Crux [Dividend]
01:31:10 Illustration 10 [Dividend]
01:39:45 Illustration 11
01:40:53 Elimination of intra group transactions and balances.
02:01:00 Illustration 14
02:07:24 Illustration 15
02:10:00 Illustration 16
02:13:10 Illustration 18
02:21:35 Change in the proportion held by Controlling and NCI.
02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary]
02:38:18 Illustration 22
02:41:35 sale of stake in a subsidiary [theory]
02:48:35 Illustration 21
02:49:55 Illustration 25
02:55:10 Illustration 26
02:57:45 Loss of control in subsidiary [Concept]
03:08:20 Illustration 31 [Full disposal]
03:16:10 Illustration 32 [partial disposal]
03:22:00 Illustration 33
03:25:00 Illustration 30
03:30:40 Illustration 24
03:38:35 Illustration 20 [NCI and Goodwill]
03:45:43 Control Obtained without transfer of consideration.
04:00:55 Illustration 12
04:03:55 Uniform accounting policies
04:11:37 Accounting of potential voting rights held in subsidiary.
04:14:55 TYQ 5
05:06:10 Illustration 29 [Chain Holding]
05:43:00 TYQ 10
05:51:00 TYQ 13

[bharathjakka]

in my nov 22 attempt
i was in a thought to leave IND AS 110
but my friend told that not to leave, but if u want to leave listen prathik jagathi sirs class around a duration of 4 hrs
so i listend the class and i loved it
in the exam to my surprise the 1st question was from ind as 110
i attempted that ( balance sheet talled )
with that confidence i wrote the entire paper and at last i got with an excemption of 66 in FR
thanks to prathik jagathi sir

[amitthapa]

Today I am CA.And Big credit goes to Our Pratik Jagati Sir.
I request all Aspirants to follow his lectures and guidance seriously.
You will surely clear it

[MittalShubham]

Ajay Sir May 24.
1:02:06 - Q14
1:31:10 - Q12
1:39:46 - Q10
2:01:00 - Q16
2:07:24- Q17
2:13:11 - Q18
2:38:20 - Q20
2:35:06- Q21
2:48:36- Q23
2:49:55- Q25
2:55:10 - Q24
3:08:22 - Q28
3:16:11 - Q26
3:22:02 - Q27
3:25:00 - Q29
3:33:40 - Q22
3:38:36 - Q15
4:00:55- ind as 103 Q
4:14:55 - Q2
5:06:13- Q9
5:43:00 - Q33
5:51:00 - Q45

[arush]

DETAILED TIMELINE

00:15:10 Example
00:38:00 Example 2 [Equity method]
00:44:35 Illustration 8 [Equity method] [8 - IndAS:28]
00:49:00 Measurement of Income and Expenses of a Subsidiary.
01:02:05 Illustration 19 [NCI-post acquisition] [43]
01:08:10 Dividend received from subsidiary [IMP]
01:23:40 Crux [Dividend]
01:31:10 Illustration 10 [Dividend] [34]
01:39:45 Illustration 11 [35]
01:40:53 Elimination of intra group transactions and balances.
02:01:00 Illustration 14 [38]
02:07:24 Illustration 15 [39]
02:10:00 Illustration 16 [40]
02:13:10 Illustration 18 [42]
02:21:35 Change in the proportion held by Controlling and NCI.
02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary] [47]
02:38:18 Illustration 22 [46]
02:41:35 sale of stake in a subsidiary [theory]
02:48:35 Illustration 21 [45]
02:49:55 Illustration 25 [49]
02:55:10 Illustration 26 [50]
02:57:45 Loss of control in subsidiary [Concept]
03:08:20 Illustration 31 [Full disposal] [54]
03:16:10 Illustration 32 [partial disposal] [55]
03:22:00 Illustration 33 [56]
03:25:00 Illustration 30 [53]
03:30:40 Illustration 24 [48]
03:38:35 Illustration 20 [NCI and Goodwill] [44]
03:45:43 Control Obtained without transfer of consideration.
04:00:55 Illustration 12 [12 - IndAs:103]

[**04:03:55** -

04:03:55 Uniform accounting policies
04:11:37 Accounting of potential voting rights held in subsidiary.
04:14:55 TYQ 5 [64]
05:06:10 Illustration 29 [Chain Holding] [52]
05:43:00 TYQ 10 [69]
05:51:00 TYQ 13 [18 - IndAS:28]

[aaquibraza]

Quick summary of Big Consolidation questions for LDR:
Ram Kishan Consol - 4:55:04
P, S and SS - 5:34:47
Reliance - 5:50:18
Equity method of an associate - 5:56:43

[Chaj]

He is making a real impact in the industry.. just by seeing his selfless service many other faculties hv now started to upload free content on YT but no one can match his level.

[sofiaaggarwal]

38:25 equity method INDAS 28
44:39 Illustration 2
50:00 consolidation @ reporting date
1:02:00 illustration 19 (NCI AND GOODWILL 4YEARS LOSS)
1:08:00 Dividend rec from subsidiary
1:31:07 Illustration 10
1:40:56 Intra group transaction balances
1:44:50 inter group profits
2:14:00 Illustration 18 (PPE SOLD DEP ADJ
2:35:00 additional stake purchases
2:41:00 sale of stake
3:34:00 ill 24

[CharteredAccountantNo.]

I am from South sir and Abhi se I am advising all my juniors to take your classes for fr and sfm and not repeat the mistakes I did. Thank you so much ye saare videos upload karne ke liye. Glad mereko Hindi samajh aati hai.

[CAChirag]

160923
Imp.
Dividend 1:08:08
Dividend crux: 1:23:42


For Self Reference ( Copied from Someone )

Q 25- 02:49:55
Q 24- 2:55:38
Q 23- 2:48:36
Q 12- 1:31:17
Q 18- 2:13:11
Q 21- 2:35:04
Q 20- 2:38:18

Copied

00:15:10 Example
00:38:00 Example 2 [Equity method]
00:44:35 Illustration 8 [Equity method]
00:49:00 Measurement of Income and Expenses of a Subsidiary.
01:02:05 Illustration 19 [NCI-post acquisition]
01:08:10 Dividend received from subsidiary [IMP]
01:23:40 Crux [Dividend]
01:31:10 Illustration 10 [Dividend]
01:39:45 Illustration 11
01:40:53 Elimination of intra group transactions and balances.
02:01:00 Illustration 14
02:07:24 Illustration 15
02:10:00 Illustration 16
02:13:10 Illustration 18
02:21:35 Change in the proportion held by Controlling and NCI.
02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary]
02:38:18 Illustration 22
02:41:35 sale of stake in a subsidiary [theory]
02:48:35 Illustration 21
02:49:55 Illustration 25
02:55:10 Illustration 26
02:57:45 Loss of control in subsidiary [Concept]
03:08:20 Illustration 31 [Full disposal]
03:16:10 Illustration 32 [partial disposal]
03:22:00 Illustration 33
03:25:00 Illustration 30

03:30:40 Illustration 24
03:38:35 Illustration 20 [NCI and Goodwill]
03:45:43 Control Obtained without transfer of consideration.
04:00:55 Illustration 12 (IND AS 103)
04:03:55 Uniform accounting policies
04:11:37 Accounting of potential voting rights held in subsidiary.


Big boy toy ( big questions)
04:14:55 TYQ 5
05:06:10 Illustration 29 [Chain Holding]
05:43:00 TYQ 10
05:51:00 TYQ 13

[puneetsharma]

00:38:00 Example 2 [Equity method]
00:44:35 Illustration 8 [Equity method]
00:49:00 Measurement of Income and Expenses of a Subsidiary.
01:02:05 Illustration 19 [NCI-post acquisition]
01:08:10 Dividend received from subsidiary [IMP]
01:23:40 Crux [Dividend]
01:31:10 Illustration 10 [Dividend]
01:39:45 Illustration 11
01:40:53 Elimination of intra group transactions and balances.
02:01:00 Illustration 14
02:07:24 Illustration 15
02:10:00 Illustration 16
02:13:10 Illustration 18
02:21:35 Change in the proportion held by Controlling and NCI.
02:35:05 Illustration 23 [Acquisition of additional stake in subsidiary]
02:38:18 Illustration 22
02:41:35 sale of stake in a subsidiary [theory]
02:48:35 Illustration 21
02:49:55 Illustration 25
02:55:10 Illustration 26
02:57:45 Loss of control in subsidiary [Concept]
03:08:20 Illustration 31 [Full disposal]
03:16:10 Illustration 32 [partial disposal]
03:22:00 Illustration 33
03:25:00 Illustration 30
03:30:40 Illustration 24
03:38:35 Illustration 20 [NCI and Goodwill]
03:45:43 Control Obtained without transfer of consideration.
04:00:55 Illustration 12
04:03:55 Uniform accounting policies
04:11:37 Accounting of potential voting rights held in subsidiary.
04:14:55 TYQ 5
05:06:10 Illustration 29 [Chain Holding]
05:43:00 TYQ 10
05:51:00 TYQ 13

[harshgupta]

sir itna hard work to rankholders bhi nahi karte honge jitna aap karte ho humare lie vo bhi bina favour ke. Lifetime yaad rahoge sir aap...

[neerajbhatt]

03:45:43 Control Obtained without transfer of consideration.
04:00:55 Illustration 12
04:03:55 Uniform accounting policies
04:11:37 Accounting of potential voting rights held in subsidiary

[themessycook]

Note: In Q No. 5, 04:14:00 sir while adjusting for Dividend to starting of previous year, in BS of Ram Ltd sir writes it as 53000 and not as 5000, which he corrects in the due process of explaining at 04:52:00 .

[missshaikh]

This video needs to go viral in entire CA finalist community ! - much needed !🔥

[CharteredAccountantNo.]

Sir in my first revision I spent 14 hours reading ism line by line to understand the principles and I got tears when I wasn’t able to solve TyK kyunki ism line by line paddne ke bhaad bhi mere se woh solve nahi hora tha. Phir pehli baar mujhe aapki video mili YouTube mein. Ab lag raha hai Acha hua mere se woh solve nahi hua. Thank you sir ussi gyaan ko along with question 6 hours mein dene ke liye. Woh bhi YouTube mein. Aap bahoth ache hai.

[beingfdie]

For self refrence
2:47:31 purchase-sale of stake
5:00:29 Ram Ltd.TYK-5

[Kilvish-hb]

01:08:05 Dividend received from subsidiary
01:40:51 Elimination of Intra group transaction
02:21:45 Change in the proportion of control held by CI and NCI

[arushnigam]

02:13:10 Que 18 ( Up Stream Down Stream with Depreciation adjustment)
02:55:59 Concept of Further Acquisition and Disposal of Shares in Subsidiary Effect on NCI (Pg 30.19-30.20)
03:08:20 {LDR} Que 28 [Full disposal]
03:25:00 {LDR} Que 29 [ Loss of Control by Minority Exercising option to futher shares]
03:45:43 Control Obtained without transfer of consideration.
04:55:00 (LDR) Que 2 Ram Krishan Ltd

[PranavKulkarni-gg]

3:56:00 - important point in consolidation - gaining control over associate entities
4:15:00 - 5:00:00 - comprehensive sum - very important
5:06:00 - chain holding question