CA Final FR: Ind AS 111 | Joint Arrangements | FR Revision | One Shot | CA Nitin Goel
CA Final by PW
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CA Final FR: Ind AS 111 | Joint Arrangements | FR Revision | One Shot | CA Nitin Goel
11 044 просмотра · 7 месяцев назад
CA Final by PW
43,8 тыс. подписчиков
11 044 просмотра · 7 месяцев назад
Master Ind AS 111 – Joint Arrangements for CA Final FR with this focused one-shot revision by CA Nitin Goel. In this session, you’ll quickly revise the concept, classification, recognition, and accounting treatment of Joint Arrangements, including Joint Operations and Joint Ventures as per Ind AS 111. Perfect for last-day revision, this lecture helps CA Final students understand key concepts, exam-oriented points, and practical clarity for Financial Reporting.
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00:00 - Introduction & Revision Strategy for Ind AS 111
01:05 - Defining Joint Control & The Unanimous Consent Rule
07:31 - Joint Operation vs. Joint Venture
14:24 - Solved Case Studies on Joint Arrangement Classification
17:51 - Accounting Treatment
22:30 - Practical Accounting Problems
26:44 - Accounting for Sale & Purchase of Assets in Joint Operations
33:34 - Acquisition of Interest in a Joint Operation
42:27 - Full-Length Problem
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