IND AS 110 Consolidation | CA FINAL REVISION LECTURE | FR & AFM BY BHAVIK CHOKSHI
Автор: Bhavik Chokshi
Загружено: 2022-09-12
Просмотров: 129561
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(CA BHAVIK CHOKSHI - Final FR/AFM)
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Watch the complete playlist here for more revision videos:
FR: • FR REVISION LECTURES FOR JAN 26 & ONWARDS
AFM: • AFM REVISION LECTURES JAN 26 & ONWARDS
Inter: • INTER REVISION VIDEOS JAN 26 & ONWARDS
0:00:00 Introduction
0:02:40 Full Consolidation Method
0:19:23 Steps in Consolidation Process
0:35:55 Adjustments
0:36:59 Negative NCI
0:37:20 Fair Value
0:48:22 Goodwill Impairment
0:53:09 Uniform Accounting Policies
0:54:08 Different Reporting Dates
0:54:38 Inter Company Elimination
0:55:47 Dividend
1:01:18 Bonus
1:03:27 Additional Stake Purchase
1:05:40 Stake Sale
1:09:33 Chain Holding
1:18:03 Exemption
1:19:41 Investment Entities
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