IND AS 103 (ENGLISH) BUSINESS COMBINATION | FR SHIELD REVISION MAY / NOV 23

(CA BHAVIK CHOKSHI - Final FR/SFM

00:00:00 Introduction
00:00:39 Key Terms
00:10:11 Scope Exclusions
00:11:27 Illustrations
00:13:13 Accounting
00:15:50 Step 1: Identifying Acquirer
00:17:28 Step 2: Acquisition Date
00:19:59 Step 3: Determination of PC
00:28:45 Step 5: Calculation of NCI
00:35:44 Step 6: Goodwill Calculation
00:39:50 Step 4: Net Assets Taken Over
00:55:19 Common Control Combination
01:00:03 Demerger
01:02:42 Demerger Accounting

[antaras]

1:00 Business & Concentration Test
5:05 Control
10:10 Scope Exclusion
12:30 Accounting in SFS, CFS
23:00 Replacement Awards

[anjalimishra]

1:07:00 Reverse Acquisition accounting

[theexperimentalgeek]

Thankyou for the revision series! These videos are so compact and crisp and help is revising quickly!

[prathimakashyap]

Thoroughly enjoying the the business combination lectures, ur explanation is greatest of all times, I m awestruck with the logical reasoning behind every topic, no one can ever match ur intellect in Ind AS now I feel why god had reason to postpone my attempt, or else I would have missed ur lectures then 🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻

[ARJUNAA]

Sir Thank U so much....May be thanks will be the little word to express my gratitude towards u....Thank U so much following all u r revision classes on youtube.... It makes me feel easy with FR🥺😇😇

[kalpeshjain]

Thank you for the efforts. One stop for concepts.

[MMK]

sir plz upload all past questions from financial instruments it will helpful from every CA final student❤who are writing ca final may you u r giving great service to students 🎉👍

[Roadtrips]

What is accounting treatment in books of acquirer and acquire if consideration is paid in CASH to company instead of giving PC to shareholders?? (Demerger)

[bhavikaparyani]

Can you explain from what date comparatives are to be restated in common control

[adhiyanthaprabhu]

Sir please add reverse acquisition too

[adhiyanthaprabhu]

Sir please add reverse acquisition too