CA Final FR: Ind AS 28 | Investments in Associates & JVs | FR Revision | One Shot | CA Nitin Goel

Revise Ind AS 28 – Investments in Associates & Joint Ventures with this powerful one-shot session by Nitin Goel Sir for CA Final FR. This video covers key concepts, equity method, consolidation basics, and important adjustments in a simple and exam-oriented manner. Perfect for last-day revision, it helps you understand tricky areas, avoid common mistakes, and improve presentation in exams. Whether you're revising or strengthening concepts, this session ensures clarity and confidence. CA Final FR One Shot Playlist Link:    • CA Final FR One Shot By CA Nitin Goel Sir 🔥   CA Final FR Telegram Channel Link: 🌐https://t.me/CAFinalbyPW_FR ✅CA Final Exam Oriented Batch May/Sep 26 - FR 📌https://physicswallah.onelink.me/ZAZB... 📲 PW App/Website: https://physicswallah.onelink.me/ZAZB... 📚 PW Store: Link: https://physicswallah.onelink.me/ZAZB... ------------------------------------------------------------------------------------------------------------------------- 📌𝐂𝐀 𝐖𝐀𝐋𝐋𝐀𝐇 𝐒𝐎𝐂𝐈𝐀𝐋 𝐌𝐄𝐃𝐈𝐀 : 🌐 Telegram: CA Final by PW - https://t.me/CA_Final_byPW 🌐https://t.me/CAfinalbyPW_DT 🌐https://t.me/CAFinalbyPW_Audit 🌐https://t.me/CAFinalbyPW_IDT 🌐https://t.me/CAFinalbyPW_FR 🌐https://t.me/CAFINALbyPW_AFM 🌐 Instagram: https://www.instagram.com/pwcawallah_... 📌 𝐑𝐄𝐂𝐎𝐌𝐌𝐄𝐍𝐃𝐄𝐃 𝐂𝐇𝐀𝐍𝐍𝐄𝐋𝐒 𝐅𝐎𝐑 𝐘𝐎𝐔 - 🌐CFA By PW:    / @cfabypw   🌐CA Wallah by PW:    / @cawallahbypw   🌐CA Intermediate By PW:    / @caintermediatebypw   🌐CA Final by PW Group 2 -    / @cafinalbypwgroup2   🌐Commerce Wallah by PW:    / @commercewallahpw   🌐CS Wallah By PW:    / @pw-cswallah   🌐ACCA by PW -    / @accabypw   🌐Physics Wallah - Alakh Pandey:    / @physicswallah   🌐Physics Wallah Foundation:    / @pw-foundation   📌 𝐏𝐇𝐘𝐒𝐈𝐂𝐒 𝐖𝐀𝐋𝐋𝐀𝐇 𝐒𝐎𝐂𝐈𝐀𝐋 𝐌𝐄𝐃𝐈𝐀: 🌐 Telegram: https://t.me/Physics_Wallah_Official_... 🌐 Facebook:   / physicswallah   🌐 Instagram: https://www.instagram.com/physicswall... 🌐 Twitter :   / physics__wallah   🌐 Linkedin:   / admin   🌐 Quora: https://pwofficial.quora.com/ 📌 For any Queries or Complaints visit: https://bit.ly/PW_Queries OR give a Missed Call on 07019-243-492 Time Stamp: 00:00 – Intro & Overview 00:44 – Associate & Significant Influence 02:27 – Joint Venture Concept 03:02 – SFS vs CFS Treatment 04:03 – Equity Method Basics 05:36 – Goodwill vs Capital Reserve 07:07 – Post-Acquisition Adjustments 08:42 – Additional Depreciation 10:09 – Dividend Treatment 15:34 – Practical Questions 20:16 – Unrealized Profit (Up/Downstream) 33:44 – Loss-Making Associate 39:07 – Case Study (5-Year) 47:44 – Sale of Stake 51:56 – Equity Method Exemptions 1:01:19 – Full Consolidation Problem 1:23:14 – Step Acquisition 1:29:10 – Conclusion 63b916819ab32a0018ce9b71 #CAFinal #CAFinalbyPW #CAFinalStrategy #CAFinalMay2026 #CA #PW #CAFinalSep2026 #CAFinalJan2027 #FR #IndAS28 #NitinGoelSir #FRRevision #CAStudents #AccountingStandards #ExamPreparation #OneShotRevision #Finance