IND AS 103 Business Combination | CA FINAL REVISION LECTURE | FR & AFM BY BHAVIK CHOKSHI
Автор: Bhavik Chokshi
Загружено: 2024-04-15
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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
00:00:00 Introduction
00:00:24 Key Terms
00:08:31 Scope Exclusions
00:09:36 Illustrations of Business Combination
00:10:47 Acquisition Accounting
00:12:17 Step 1: Identifying Acquirer
00:14:20 Step 2: Acquisition Date
00:17:21 Step 3: Determination of PC
00:31:40 Step 4: Net Assets Taken Over
00:47:07 Step 5: Calculation of NCI
00:53:07 Step 6: Goodwill Calculation
01:06:35 Q.5
01:31:26 Q.4
01:35:36 Common Control Combination
01:43:41 Demerger
01:52:10 Q.1
01:59:52 Q.3
02:18:01 Q.2
02:36:39 TYK 1
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