Quick Revision. 0:52 Applicability 4:26 Summary of Applicability 12:21 Share based payment Analysis 13:09 Grant Date [if Agreement is subject to Approval of App Authority then G D will be date of Such Approval] 15:58 Settle either through Equity Or Cash (Equivalent to shares) 16:38 Vesting Conditions 17:12 Ind As 102 not coveted (Isuues to internals, ind As 103 & Net settlement ind As 109) 18:13 Analysis of Recognition of SBP 20:54 Different between Equity/ Cash settlement. 24:41 Summary of Equity settlement and cash settlement. 26:40 Measurement criteria { Non Emee vs Emee} **In case of Non Emee - FV of Good's/services received or FV of Equity Instrument issued. **** Employees - Use FV of Equity ins granted. 29:19 Table of measurements #Pause the video and study. 42:40 Equity settlement Q 45:15 I'll 2 /Tyk q1 47:04 ^∆^Cash settlement [Vest immediately] 47:28 Q1 50:05 #Thumb Rule. **Equity is not measured after grant date *Cash settlement SBP is Remeasured liability on FV after grant date till exercised and accordingly adjusted. 51:15 SBP with Cash Alternative. If in Question it's given as with Restrictions-- then it's Equity settlement. 51:36 Q 58:42 Emee if choose Cash settlement Vs equity settlement.. 58:52 Summary 59:52 Theory 1:10:40 Conditions [ Market Con* and Non Market Con*] 1:16:40 Q5 1:18:23 Q8 1:19:00 Modifications/Cancellations 1:20:00 I'll 10 1:27:08 Modifications Accounting 1:27:53 Cancellation JV SBPR Ac Dr ₹100 To Other Equity ₹100 Being Equity settlement made. The Compensation paid on Cancellation Equity (FV) dr ₹90 profit/Loss Ac dr ₹10 [excess over fair value] To Cash ₹100 1:39:00 Group Share Based payment Plan Jv Parent Entity Subsidiary Entity Investment in Sub Ac Emee benefit Exp To SBPR To Equity. Example Parents books Jv Cash Ac (75℅) Investment in sub (25℅) To SBPR 100℅ In Subsidiary books Emee Benefit Exp Ac 100℅ To Cash 75℅ To Capital Contribution 25℅ 😃
@saurabhpatil3333
2 жыл бұрын
💎 Heera ho aap
@hmmmmmmmmmmmm18
2 жыл бұрын
Thanks
@avnijain4726
2 жыл бұрын
You are amazing 💗
@am_sanchita2722
2 жыл бұрын
Thanks a lot! You're the best!
@anupamabarmaiya4403
2 жыл бұрын
Thank u
@jatinbarodia7039
3 жыл бұрын
I scored exemption in FR because of your selfless guidance, All thanks to you Sir. Best wishes :)
@dishashetty9011
2 жыл бұрын
Can you give guidance on how you scored exemption in FR
@akulchadha2069
2 жыл бұрын
U watched his KZitem lectures only??
@nehalohia6792
3 жыл бұрын
1:10:40 market conditions and non market conditions accounting. 1:27:08 Modification accounting
I visit this channel regularly , Great sir. Observing from last week , at least 100 subscribers are increasing each days . You doing great sir❤️ So much of help. Revised in half of time in 2x. Thankful!
@jyotirajwani3035
3 жыл бұрын
Ty so much for such great revision classes . I had taken coaching of FR for two times from the renowned faculties, but hardly I can understand concept. But from your revision classes my confidence boost up and I scored 70 mraks in July 21 exams.
@padmagbadri8986
3 жыл бұрын
u did sir's qn bank only ?
@slogover4620
3 жыл бұрын
Couldn't score exemption by 1 mark. But the peace of mind which I got and channelised to other subjects due to your guidance is unparalleled. Thank you so much ❤️
@nehagoel3208
2 жыл бұрын
Thank you so much sir 🙏🏻 Aap jo efforts kar rahe hai hum students k liye uske liye dil se bohot bohot dhanyawad... Actually thanks is a very small word as compared to what u r doing for us
@mohitpatodi1665
2 жыл бұрын
All Regular Class concept fully explained in less than 2 hours..Superb
@amishachauhan4044
2 жыл бұрын
Sir, I may or may not pass examination but I would like to say that whatever I could write in examination is just because of your conceptual lectures. Thank you
Sir,,In Hindi+ English mix also we understood better .But If explained in English it will be easily understood by people like me who are not known hindi.. Thank u sir..
@idpassword1
3 жыл бұрын
Types of Condition - Market & Non Market - 1:06:43 - 1:18:57
@jaydipmaheta8852
3 жыл бұрын
Thank you very much sir i scored exemption in FR just because of your vedios. I will surely recommend your classes to my juniors. Thank you very much again sir😌🙏
@AnkitKumar-ek1jo
2 жыл бұрын
Thankyou sir I have no words to appraise you... Earlier I had not learned this IND AS anywhere but I've Completed this IND AS only by this 1.5 hrs revision lecture.
@maheshwariyogalife
Ай бұрын
🅺🅸🅽🅶❤ 51:28 Illustration 3 52:50 "WITH RESTRICTIONS" means EQUITY SETTLED
@KalindaSSwami
3 жыл бұрын
Thank you very much ....aap Ethan basic level pe Jake eise samjate ho ki ...koi bhi student acchese ek bar me hi Samaj jata hai ...apake sirf revision video bhi dekhe na confidence badh jata hai ...God bless you sir....
@raghavrathi5101
3 жыл бұрын
Sir ji I become CHARTERED ACCOUNTANT Now my name is CA RAGHAV RATHI and this happens only because of you❤️❤️🙏🙏 Thank you very much sir ji aapke yh tuffan video ek dum Sanjivani bunti the hamare liye Mene sfm m exemption secure ki with 74 marks as highest in my whole CA FINAL Thank you from the bottom of my heart sir Unforgettable sir❤️🙏 Waiting to Soonly meet you
@padmagbadri8986
3 жыл бұрын
i cannot understand hindi . if I work out his qn bank will I be able to score good marks with respect to presentation aspects etc
@DS_012
2 жыл бұрын
@@padmagbadri8986 His main quality is his explanation style Try to understand it's simple hindi , not higher language.
@catejasvithalani9376
3 жыл бұрын
Thank you so much sir, much needed stuff. FR is simplified by your way of teaching
@mehakmahajan8231
2 жыл бұрын
Best revision in shortest span of time..Thank you so much sir.
@pravipriya3550
3 жыл бұрын
Thanku so much sir..I had listened all your videos... it helped me lot to secure good marks in FR in last attempt (cleared grp1) . I used to always fear of this subject but u explained each n every concept so beautifully which made the subject easier 🥰
@padmagbadri8986
3 жыл бұрын
u did sir's qn bank only? i cannot understand hindi . if I work out his qn bank will I be able to score good marks with respect to presentation aspects etc
@pravipriya3550
3 жыл бұрын
@@padmagbadri8986 after listening to the sirs class ,I did all the questions from study material , RTPS,MTPS,Past papers 😄..
@tanmay11chanana
2 ай бұрын
Hi , my attempt is in Nov 24 and watched Praveen Jindal classes but sacred if thus subject and lack confidence. Pratik sir ki revision videos dekh will I able to solve questions? Pls guide
@nadiyasheikh_CA
Жыл бұрын
Thank you so much sir. You're great itna kuch free me provide kraya. Baki faculties paise leke bhi nhi krte itna students k liye May God give you all you want in your life🙏
@ankitbansal9793
3 жыл бұрын
Sir it looks like KL RAHUL is teaching us!! IPL Ka Josh is On
@rupeshprajapat820
2 жыл бұрын
I think he looks like dinesh kartik
@ankitagarwal4020
2 жыл бұрын
Na bhai KL RAHUL
@MS-ie2uv
2 жыл бұрын
Dhanush
@rkm9253
Жыл бұрын
Bhai kl Rahul flop master he
@renukarahirao4042
2 жыл бұрын
Can't be more thankful for this video🙏
@bhanuprakashraju3299
3 жыл бұрын
The BEST Videos from you sir. Helping a lot for us. Thank you so much 😍 We all are Indebted for your service.
@sonakshisanadya7432
2 жыл бұрын
Tysm sir...will always be indebted to you for your efforts 🙏 Respect🙏
@akshatbaldia
2 жыл бұрын
Illustration 11 - Cancellation Qn. 1:34:02
@aayushparakh5400
3 жыл бұрын
Please upload more revision video like this it is very useful.
@urmithakkar6634
2 жыл бұрын
Amazing explanation crisp and clear.. Aap agr sare subject pdhate and sb bacho ko pdhate ek bhi bacha CA main fail nhi hota.. God bless you thank you sir.. Aap jo bache class nhi le pate unko bhi help kr rhe ho.. Thank you.. 🙏
@Mukesh_Kr._Jha
Жыл бұрын
At 1:37:40 by mistake sir has written 7,10,000 instead of 90,000 ( illustration 11)?????
@vikramsidana2477
6 ай бұрын
Right 👍
@akshayruparel2516
2 жыл бұрын
Super Revision.. The way you have explained the concepts is amazing 😍😍
@raghavrathi5101
3 жыл бұрын
Phle ek time tha jb m CA banne k liye dekhta tha ye lectures But aapki kripa or mehnat se hum CA ban gye h And aaj hum Interviews k liye dekh rhe h in lectures ko😅❤️🥰🙏
@tanviagarwal4964
2 жыл бұрын
very helpful video ..thank you so much for making concepts so easy and quick to understand
@priyankaharjai551
Жыл бұрын
Your way of teaching is excellent🙏❤👌nobody can beat u...Thanku for these revision classes❤
@ManuSharmaCA
2 жыл бұрын
Love you sir! when i will become CA I will buy you gift... :)
@rahulzz23
2 жыл бұрын
1:19:00 modification 1:27:45 cancellation
@gulfishakhan2059
2 жыл бұрын
You are truely awsum sir…your revison videos are very helpful..more than sufficient for conceptual clarity…You are the best…Thankyou soo much🤗
@boysloveofficialchannel4349
2 жыл бұрын
His explanations makes the most sense Ive never thought of
@canagarajunagabhushan9477
3 жыл бұрын
Sir !!! Please do consider for quick revision for 109, 116 and 115 also. Thank you so much sir.
@illusionary.bubble
3 жыл бұрын
Really, Sir is like Jeetu bhaiya of Kota Factory.
@nikhiljain8900
8 ай бұрын
Can you please answer this below practical situation? X company told its employees that - If employees give Rs 10,000 every month up to 3 years after 3 years company will provide equity shares for the value of (Your total 3 Years of Contribution + 1/3rd of your contribution) i.e (10000*36+10000*36/3)= Rs 4,80,000 Value of equity shares. Please explain the jounral entry of contribution rec. for 10K every month and treatment of issue of equity share capital after 3 Years. (Grant date fair value 3,500)
@ayushirai1998
3 жыл бұрын
Illustration 2 48:00 Illustration 3 51:38
@chandanbarnwal
3 жыл бұрын
I am CA Final old Syllabus Student Whether I need to Cover Questions of -Financial Instruments & -Share Based Payment *New Syllabus* Study Material also ?
@komalchoudhary1015
Жыл бұрын
Sir not lying but u came in my dream just woke up n completing share based payment😂 Hang over of fr exam with u
@manalibela8156
Жыл бұрын
Thankyou sir🙏
@rakeshnjaanu
2 жыл бұрын
Thanks for the lecture sir. Where could I find the question bank sir.. QB for SBP is not available in your telegram channel sir..
@sumanjain2978
3 жыл бұрын
Thank you so much sir🙏🏻 Bhaut ache se explain kiya apne 1st time padhne pr bhi samajh aa gaya
@deepakgarg6784
2 жыл бұрын
No one can match ur level sir .... ur knowledge and style of teaching is mind blowing.
@varshaanand5947
Жыл бұрын
Very crisp and on point explanation...
@nehamistry5336
Жыл бұрын
i think the best explanations if exist, than its by you SIR . thanku sooo much for these lectures
@Himanshukumar-to8dy
Жыл бұрын
Jb number aa jae tb bolna
@yogeshjadhav491
3 жыл бұрын
Because of your videos and revision lectures on KZitem i scored 68 marks in SFM thank you so much sir.
@anjanajoshi9049
Жыл бұрын
Thank you so much sir for your revision videos 💗😊
@123453847
3 жыл бұрын
Thank you so much sir😊😊 Try for FI if possible
@dayanandkumar5249
2 жыл бұрын
Aaj last day hai...mera Module 1 revise krna baki tha....bahut tension tha....Fir ye video dhundha....Ab Tension free hu ❤️ Thank u sir...Self Study walon k liye aap bhagwan ho ❤️ Respect 🙏🙏🙏
@riyachaturvedi32
3 жыл бұрын
Sir indas 116 k b qs ishi trhh short vdo bnadijite
@adnanhabib6628
2 жыл бұрын
Most logical and to the point revision video ever Thankyou sir 🙏🏼
@ಪದ್ಮಹಸ್ತಂ
4 ай бұрын
Fantastic revision, Your effort is our fruits.. and we will definitely reap benefits of knowledge transfer. Thanks
@aashitakakkar8386
3 жыл бұрын
Sir please clear one doubt ?? In cancellation question whe exercise price of Rs. 100 is given and fair value is Rs. 130. Then net employee benefit expense to company is Rs. 30 (130-100). Then why u have taken Rs. 130 ?? Sir please explain ????
@rahulzz23
3 жыл бұрын
Financial instrument sir please please. Concept+ quick question video please
@aadityajain9337
3 жыл бұрын
Sir please upload one revision video of Integrated reporting and Employee benefits 🙏
@SivaKumar-ek2cc
3 жыл бұрын
Sir, could you please make a video on only Questions of Ind AS 115 please
@FinalKickByCAPratikJagati
3 жыл бұрын
Already there
@SivaKumar-ek2cc
3 жыл бұрын
@@FinalKickByCAPratikJagati Thank You so much Sir
@pritykumari3606
Жыл бұрын
Thank you so much sir✨
@deepikasingh6024
2 жыл бұрын
As usual nice video Good video for short and crisp concept understanding
@riyakukawalkar9668
Жыл бұрын
1:16:00 summary of market non market
@shashanktangella9542
Жыл бұрын
Watch the other two videos of the same faculty instead! They are much more helpful.
@shreeyaagarwal719
2 жыл бұрын
Awesome sir thank you so much apke karan bahut help hua humko fr mein
@Alok4844
Жыл бұрын
1:20
@venukeerthana
2 жыл бұрын
Omg!!!! What an explanation even though its a revision class💥💥
@Yotireserech
2 жыл бұрын
1:19:43 modifications and cancellation
@shalvipatil217
2 жыл бұрын
You are bestest. At any hour of the day bilkul bore nahi hota to see your videos. Thanks alot of the revision videos
@poojarajput5168
Жыл бұрын
Thank you soo soo much Sir ..
@surbhijani1174
Жыл бұрын
Can anyone share full detailed explanation lecture of IND As 102 share based payment.. this one is revision one..
@man12443
2 жыл бұрын
Happy Teacher's Day Sir...U r the one of the best guru😊
@harendrasrivastava7932
2 жыл бұрын
Thanku so much sir ji.....For such a master piece....🙏🙏🙏🙏
@samikshawadkar3139
Жыл бұрын
How employee benefit expense is determined when Market Value of share is less than Exercise price?
@sachinv9886
2 жыл бұрын
Sir very effective revision .....tq .....with questions we get clarity......plz upload all other ind as also sir
@sirishareddyk2245
3 жыл бұрын
Sir please explain in English also it will be beneficial to more students
@b.nikhil9864
Жыл бұрын
Thanks sir it is really a great help... I wish I knew about you earlier, I would have taken classes from you only.. but still these classes are being a great help, please provide more such videos sir 🙏 and I really mean it sir thanks a lot 🙏 these videos are boon at this time...
@palashmutha9906
11 ай бұрын
Sir, illustration 11 me Fair value 130 hai And exercise price 100 hai Then 30 ka expenses book nhi karege??
@adityanarayan3215
Жыл бұрын
YOU ARE THE BEST FOR FR SIR..THE WAY OF YOUR TEACHING MAKES ALL DIFFICULT CHAPTERS EASY.. LONG LIVE SIR..🙏
@riteshagarwal689
Жыл бұрын
gruop share based payment : 1.38
@piyushsharma2.098
2 жыл бұрын
Thank you so much sir... Best wishes
@Yash_Khandelwal_2903
3 жыл бұрын
Great Revision...ur selfless efforts saves a lot of time of mine in revising the subject properly...Thanks a lot!! Keep on the good work Sir!! ♥️
@haritikaahuja869
2 жыл бұрын
1:20:10 Modification
@goyaldeepak9757
2 жыл бұрын
sir cancellation waale question me exercise price(Rs 100) ko consider ku nahi kia?
@keshavagrawal5260
2 жыл бұрын
it's not a teaching video , its an enlightening video for ind as 102 !
@harinathroyal6394
3 жыл бұрын
It helped me a lot Thank you so much Sir.
@vatsalnisar8206
3 жыл бұрын
SBP with Cash alternative 51:15
@amn_dhindsa
2 жыл бұрын
Best way of teaching . Thank u sir 👍👍👍
@anuradha4460
3 жыл бұрын
Very awesome lecture of yours sir very effective
@cold_mess97
2 жыл бұрын
In Anara Fertilizers(Cancellation) why Excercise Price has been ignored. Shouldnt expense only be 130-100=30 per option. As if employee excercises then they will pay 100. Please reply sir.
@adityasaraswat9132
2 жыл бұрын
M har bacche ko sugeets kroonga aap ki clSs k liyeee
@kirtidaryani7339
11 ай бұрын
Done❤
@tanuagarwal2109
2 жыл бұрын
U r great sir....sooo goood with all concepts 🙏🏻
@yoursownownil
3 жыл бұрын
Wo toh thik hai Old course k liye bhi ye pura same hai ya thoda relaxation hai?
@cashivangiagrawal5834
2 жыл бұрын
Perfect summarisation of the concepts! ✨
@rockytherockz
3 жыл бұрын
Sir in Cash Settled agr hum Goods ki fair value pr liability record karte hai Then usko har ek Reporting date pr Remeasure q karte hai?
@ramaraonandury6915
Жыл бұрын
SIR IN illustration 2, at the end of 1 year when 95% of employees exercise this option, then only 5% employees should be left? is it correct? ? ? ?
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