IND AS 103 Business Combination | CA FINAL REVISION LECTURE | FR & AFM BY BHAVIK CHOKSHI

Notes & Updates on Telegram Channel: https://t.me/bhavikFRSFM (CA BHAVIK CHOKSHI - Final FR/AFM) Lectures & Books: https://www.benchmarxacademy.com/shop/ Follow us on: Telegram: https://t.me/bhavikFRSFM Insta: https://www.instagram.com/chokshibhav... LinkedIn: https://www.linkedin.com/in/bhavik-ch... Watch the complete playlist here for more revision videos: FR:    • FR REVISION LECTURES FOR MAY 26 & ONWARDS   AFM:    • AFM REVISION LECTURES MAY 26 & ONWARDS   Inter:    • INTER REVISION VIDEOS MAY 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