Financial Instruments I Full Detailed Revision with Imp Questions (15-20 Marks) I Ind As 32,107,109

00:00:00 Introduction
00:00:29 Definitions of FA, FL, Equity:
00:27:18 Classification of FA
00:41:40 Classification of FL
00:43:41 Accounting of FA / FL:
01:17:26 Compound Fin Instruments:
01:46:55 Trade/Settlement Date Acc
01:49:06 Exception Puttable Instruments
01:53:30 Derivatives
01:57:18 Embedded Derivatives
02:03:08 Prepayment Options in Loan
02:09:22 Forex Derivative in Purchase / Sale
02:18:55 Derecognition of FA
02:35:20 Derecognition of FL
02:45:12 Impairment of FA
02:45:21 Financial Guarantee
03:01:27 Hedge Accounting
03:11:50 Q1 Loan off market Parent Subsi
03:18:47 Q2 Loan off market Employee with Prepayment
03:28:00 Q3 CFI Compulsory Conversion with transaction cost
03:34:11 Q4 CFI Optional Conversion with Early Redemption
03:40:19 Q5 Derivatives Accounting
03:51:12 Q6 Derecognition of FL

Пікірлер: 70

  • @user-hl1bg4kn6v
    @user-hl1bg4kn6v3 ай бұрын

    The question solving was very useful. It would be helpful if you could make a similar revision video on CFS and Business combination with Important questions. Thanks in advance.

  • @isha4192
    @isha41923 ай бұрын

    Always worth it. Thank you from the bottom of my heart!!

  • @vsuryadharmarajan4505
    @vsuryadharmarajan45052 ай бұрын

    Comprehensive coverage of the entire chapter & quick and crisp coverage of important questions explained in lucid way !

  • @rohanmulgaokar5682
    @rohanmulgaokar56822 ай бұрын

    Thank you for such a wide and comprehensive explanation of the topic.

  • @aviralmaheshwari2001
    @aviralmaheshwari20012 ай бұрын

    Such detailed videos are really helpful for a comprehensive revision. Thank you!!

  • @karthick7576
    @karthick75763 ай бұрын

    Thank for super quick revisions with important sums. Helped a lot sir!❤

  • @harishmuralikrishnan9043
    @harishmuralikrishnan90432 ай бұрын

    Thank you so much sir. You are making our lives easier. Feeling grateful from the bottom of my heart.

  • @ajayrajverma6985
    @ajayrajverma69853 ай бұрын

    Much needed sir. Thanks a lottttt

  • @sdeenadayalan591
    @sdeenadayalan5913 ай бұрын

    Thank you so much sir for this much needed revision ❤

  • @ganeshatmakuri2177
    @ganeshatmakuri21773 ай бұрын

    Much awaited topic sir thanks❤

  • @flounder-lh3ym
    @flounder-lh3ym2 ай бұрын

    Amazing useful revision!!!!

  • @kiruthigav3910
    @kiruthigav39103 ай бұрын

    Thank u so much sir❤... Means a lot at this pressuring situation ❤❤

  • @namanagarwal6337
    @namanagarwal63373 ай бұрын

    Best FR Teacher.

  • @dhruvilshah4226
    @dhruvilshah42263 ай бұрын

    zabardastt video. Thankyou very much for this

  • @sweetmelodies
    @sweetmelodies2 ай бұрын

    Yes sir, it definitely gave a deep and clear understanding, thankyou very muchh ❤

  • @abhyudaypatil8190
    @abhyudaypatil81902 ай бұрын

    Have started the final revision for FR with Financial Instuments😅. The conceptual clarity that you provide Sir is excellent 💯. Very much grateful for your efforts. Will definitely do well in FR paper and the sole reason will be you Sir♥

  • @mnrandmnd4096
    @mnrandmnd4096Ай бұрын

    I used this for preparation of Diploma IFRS exams.. Very Helpful. Thanks a lot Sir..

  • @malavikavinod219
    @malavikavinod2193 ай бұрын

    Thank you so much sir.

  • @Aakib6480
    @Aakib64802 ай бұрын

    It's amazing sir, thank you so much ❤

  • @user-dw1hr8cu2v
    @user-dw1hr8cu2v3 ай бұрын

    Thank you ❤

  • @varunisharma3002
    @varunisharma30022 ай бұрын

    Very useful 🙏🏻💜

  • @sanjanamarni5931
    @sanjanamarni59313 ай бұрын

    Thank u so much sir its excellent so helpful

  • @shruthim5092
    @shruthim5092Ай бұрын

    Thank you sir! This is really very helpful. Please do make many more such detailed videos for FR & AFM too.

  • @shamjadummer3151
    @shamjadummer31512 ай бұрын

    thank you sir !

  • @harish00001
    @harish000013 ай бұрын

    thank you sir 😇

  • @madhanreddy782
    @madhanreddy7823 ай бұрын

    Thanks

  • @anilkumar-bm4wd
    @anilkumar-bm4wd3 ай бұрын

    Thank you so much sir. Please make an video on 115 revenue recognition chapter.

  • @lakshmikans
    @lakshmikans2 ай бұрын

    Thank you so much Sir🙏🙏🙏

  • @gayathri5758
    @gayathri57582 ай бұрын

    Thank you so much sir

  • @renumantri8107
    @renumantri810722 күн бұрын

    Really helpful

  • @Akash-sg1dn
    @Akash-sg1dn3 ай бұрын

    Thank you sir

  • @ninadbneve8331
    @ninadbneve8331Ай бұрын

    Thank You Sir. ❤

  • @trishna_12
    @trishna_123 ай бұрын

    Sir please upload revision of some more important chapters. This video was really very helpful! Thankyou 😊

  • @PremaPoonkundran
    @PremaPoonkundran3 ай бұрын

    Sir Thanks a lot. If possible can you help us in Business Combination like this revision.

  • @kavisidhant
    @kavisidhantАй бұрын

    Taking FR classes from Bhavik Sir was my best decision in CA Final!

  • @sreem6343
    @sreem63432 ай бұрын

    Where are the links he mentioned while solving wheel co questions

  • @legitnishit
    @legitnishit22 күн бұрын

    Thank you god (you are a god) ❤

  • @bhartimotwani6325
    @bhartimotwani63252 ай бұрын

    Sir ji tussi grt ho

  • @shrutiagrawal9417
    @shrutiagrawal9417Ай бұрын

    1:34:52 - early redemption

  • @sanjanamarni5931
    @sanjanamarni59313 ай бұрын

    Also sir can you upload latest version of IND as 21 in the same way

  • @rabeakp8301
    @rabeakp83013 ай бұрын

    Sir Could you please upload a similar video for Derivatives chapter too

  • @PriyadharsiniSP
    @PriyadharsiniSP3 ай бұрын

    Sir, requesting the revision of business combination and Consolidation chapters too

  • @khushiagarwal7325
    @khushiagarwal73253 ай бұрын

    Also sir can you upload latest version of IND as 21 in the same way pleaseeee

  • @PlainSai
    @PlainSai3 ай бұрын

    Doubt: In case of mandatory conversion of Debentures to equity after 2 years but it is Variable*. How come it is a Financial Liability? My question is it is anyway have to be equity having residual interest at the end of 2 years then why to treat it as Financial liability. It's just that we don't know how many number/worth of shares will be issued after 2 years but how does it matter cause anyway it is equity ultimately. Please explain on this point elaborately on practical view point @Bhavikchokshi I understand the standard but not able to understand exact reason behind this.

  • @sujeetkane7187

    @sujeetkane7187

    3 ай бұрын

    It'd be classified as FL because there is variability involved as it doesn't meet the Fixed to Fixed Test. The number of shares to be issued on conversion of debentures depends on the market price of the shares on conversion. Eg - Debenture valued at Rs.10,000 shall be replaced by 5 equity shares which have a market price of Rs. 2,000. True intent of the transaction is to COMPENSATE the debenture holder (through equity shares) in line with the value of debenture held by him. As Bhavik Sir says, "always look at the substance over form" here the form of the transaction indicates ultimate settlement through equity (which would make us think regarding the classification as equity) however the substance indicates otherwise.

  • @bhargavinatarajan9002
    @bhargavinatarajan90023 ай бұрын

    Dheivameeee 😀😀

  • @NavinPaiCA

    @NavinPaiCA

    3 ай бұрын

    Adipwoli alle😜

  • @KishoreKumar-sy1eb

    @KishoreKumar-sy1eb

    3 ай бұрын

    Aahan

  • @bhargavinatarajan9002

    @bhargavinatarajan9002

    3 ай бұрын

    @@KishoreKumar-sy1eb annowww vanakam annooww 😁

  • @mayankjain9707

    @mayankjain9707

    3 ай бұрын

    Malayali aano?

  • @vinodhinikrishnamoorthy6385
    @vinodhinikrishnamoorthy63853 ай бұрын

    GODDDDDD

  • @amangoud4258
    @amangoud42582 ай бұрын

    Sir please upload ind as 115 & 116 with imp questions 🙏🙏

  • @lazimali7954
    @lazimali79543 ай бұрын

    Please upload that first I mean amalgamation and consolidation

  • @lazimali7954
    @lazimali79543 ай бұрын

    Sir amalgamation and consolidation much needed

  • @nisargshah7119
    @nisargshah71193 ай бұрын

    Consolidation lao plzz

  • @gokusan2108
    @gokusan21086 күн бұрын

    16:19

  • @lets__nacho
    @lets__nacho2 ай бұрын

    40:59

  • @nagajothim4337
    @nagajothim43373 ай бұрын

    Sir pls share pdf file sir

  • @PaachuKAhukm
    @PaachuKAhukm3 ай бұрын

    Duration?

  • @bhargavinatarajan9002

    @bhargavinatarajan9002

    3 ай бұрын

    3hrs 51 mins i guess on seeing the time stamps

  • @srisai7941
    @srisai79413 ай бұрын

    Is it useful for 1st time leaner can anyone pls reply....

  • @unanimous990

    @unanimous990

    3 ай бұрын

    Not really.

  • @jithinthomas7933

    @jithinthomas7933

    3 ай бұрын

    Anything is better than nothing. Just do module sums and illustrations after this. Watch the video again after trying to solve yourself.

  • @harshjain5841

    @harshjain5841

    3 ай бұрын

    Focus on CFI

  • @srisai7941

    @srisai7941

    3 ай бұрын

    ​@@harshjain5841brother I have purchased sir's Fast-track classes for may 24 I coverd all the topics but due to time constraints I didn't take financial instruments lectures becoz it's almost 30 hrs... So I am planning only to watch this lecture and do sums from sir's book... Is that ok brother? Becoz if I the full lectures of 30hrs atleast 3 to 4 days will be spent on this particular topic..... So pls guide me brother

  • @sibikasim636

    @sibikasim636

    3 ай бұрын

    @@srisai7941if you havent touched this chapter before, dont waste time on this video. Financial instrument chapter will take so much time to understand the concepts. Rather I would say to skip this chapter. But the risk is it could come for at most 20 marks, which needs solid 20-30 hours of study

  • @vinodhinikrishnamoorthy6385
    @vinodhinikrishnamoorthy63852 ай бұрын

    Adding value every single second🫡

  • @kanchubharath2184
    @kanchubharath21842 ай бұрын

    Thank you so much sir