CMA Inter Corporate Accounting IND AS | L2 | Dec 2026 | MBA Harsh Agarwal

CMA Inter Corporate Accounting | IND AS | L2 | Dec 2026 | MBA Harsh Agarwal In this lecture of CMA Intermediate Corporate Accounting (CAA) , MBA Harsh Agarwal covers IND ASin complete depth. If you are revising, this lecture gives you exam-ready clarity with step-by-step explanations, practical examples, and past-paper question solutions. 📌 Important Links For CMA Inter Students: 👉🏻 Link To Join CMA Inter Whatsapp Community: https://chat.whatsapp.com/Ez79tFLBrED... 👉🏻 Link To Fill CMA Inter Google Form: https://forms.gle/zogArbpVfQ7CiTS1A 👉🏻 Access CMA Inter Group 1 Notes Just At ₹1: https://aac.courses.store/862072?utm_... 👉🏻 Access CMA Inter Group 2 Notes Just At ₹1: https://aac.courses.store/892772?utm_... 📌 SUBJECT-WISE PLAYLISTS: 👉🏻 CMA Inter Costing:    • CMA Inter Costing | Revision Lectures | Su...   👉🏻 CMA Inter Operations Management (OM):    • CMA Inter Operations Management | Success ...   👉🏻 CMA Inter Financial Management (FM):    • CMA Inter Financial Management | Success B...   👉🏻 CMA Inter Indirect Tax (IDT):    • CMA Inter IDT | Success Batch 10 | Lakshya...   👉🏻 CMA Inter Financial Accounting:    • CMA Inter Financial Accounting | Revision ...   👉🏻 CMA Inter Corporate Accounting:    • CMA Inter Corporate Accounting | Shares & ...   🚀 SUCCESS BATCH SEASON 10 – LAKSHYA BATCH 🎯 This batch is specially designed for CMA Intermediate Dec 2026 students who want to build strong concepts, improve their problem-solving skills, and stay consistent throughout their CMA journey. 📌 Stay Connected: 📲 For Enquiries Call Us On: 8007777042 / 8007777043 / 9545879706 👉 Download Our Application (Android): https://play.google.com/store/apps/de... 👉 Download Our Application (iOS): https://apps.apple.com/in/app/classpl... (Org code: AAC) ▶️ YouTube:    / @cmafoundationakashagarwalclass   📸 Instagram: https://instagram.com/akash_agarwal_c... 📩 Telegram: https://t.me/Akash_Agarwal_Classes 🌐 Website: https://www.akashagarwalclasses.com 🎯 ABOUT AKASH AGARWAL CLASSES: Akash Agarwal Classes is India's leading CMA coaching institute with 10+ years of expertise in CMA Foundation, Intermediate, and Final. We have trained 25,000+ students with 100% FREE lectures, notes, mock tests and doubt-solving sessions. Our goal is to make CMA preparation accessible to every aspiring student across India. 🔔 SUBSCRIBE to our channel and ring the bell icon 🔔 to never miss CMA Intermediate preparation lectures for the Dec 2026 & June 2027 exams! ▶️ Related Videos you should watch next: Previous chapter in Financial Management — see playlist above Next chapter in Financial Management — see playlist above Full CMA Intermediate Financial Management playlist — see playlist links above 📌 Timestamps : 0:00 – Introduction 4:58 – Ind AS 2 (Inventories) 8:29 – Key tip: Deduct estimated selling expenses while calculating NRV 10:54 – Ind AS 2: Sum on 25% unsold stock with 10% commission 12:06 – Ind AS 2: Clothing stock valuation 13:29 – Ind AS 10 (Events after Reporting Period) 14:24 – Ind AS 10: Fire after balance sheet date (Non-Adjusting event) 15:40 – Ind AS 10: Cash embezzlement by cashier (Adjusting event) 17:16 – Ind AS 10: Customer insolvency & doubtful debts (Adjusting event) 18:57 – Ind AS 10: Copyright case and contingent liability 21:04 – Ind AS 10: Dividend declared after year-end 22:15 – Ind AS 10: Inventory sold at a lower price 24:44 – Ind AS 19 (Employee Benefits) 29:02 – Ind AS 19: Leave encashment & total employee benefit expense 32:35 – Ind AS 19: Defined benefit plan (Asset ceiling & fair value of plan assets) 37:59 – Ind AS 37 (Provisions) 38:50 – Ind AS 37: Warranty provision (2% vs 3%) 42:32 – Ind AS 37: Provision for repairs 44:25 – Ind AS 37: GST demand – Provision vs Contingent Liability 46:15 – Ind AS 37: Retrospective wage revision provision 47:09 – Ind AS 37: Ground water contamination 49:23 – Ind AS 37: Contingent Asset 50:03 – Ind AS 37: Onerous lease contract provision 51:42 – Ind AS 37: Supermarket refund policy [CMA Inter Dec 2026, CMA Inter Corporate Accounting, CMA Inter Corporate Accounting, CMA Inter CAA Classes, CMA Inter CAA Lectures, CMA Inter CAA Preparation, CMA Inter Success Batch, CMA Inter Lakshya Series, MBA HARSH AGARWAL, CMA Students, ICMA CMA Inter Corporate Accounting, CMA Intermediate Corporate Accounting, CMA Inter Group 2 Accounts, CMA Inter June 2027, CMA Inter Dec 2026, Corporate Accounting Revision, CMA Inter Important Questions, Accounting Standards, CMA Inter Exam Preparation, CMA Inter Accounts Lecture, Akash Agarwal Classes, AAC CMA Inter, CMA Inter Previous Year Questions, CMA Inter Corporate Accounting Lecture, CMA Intermediate Classes] #CMAInter #corporateaccounting #CMAStudents #ICMAI #INDAS