Business Combination Revision | CA Final FR | Ind AS 103 | Ind AS 27 | By CA Ajay Agarwal AIR 1 

41:40 steps begins 51:38 step-3 PC caln 1:58:57 step-4 Net assets taken over 2:06:20 step-5 NCI (includes Non-replacement reward -precombination period) 2:17:17 step-6 goodwill/GBP 2:28:44 Non-replacement reward 2:31:45 step-7 Entry 2:34:37 step-8 Cons B/s on acqn date 2:35:38 Measurement period concept 2:38:50 Special cases------------> 2:38:54 1.Step-up acqn (B. combn accounting) 2:48:00 2.B. combn without transfer of consideration(Acquiree=Majority in BOD) 2:52:32 3.Reverse acqn (B. combn accounting) 3:07:49 4.Common control Transactions (B. combn accounting) 3:14:44 5.Accounting for Merger 3:15:48 Merger- common control nature 3:18:15 Merger- Business Acqn nature(=a/c for B.com) 3:18:36 Merger- Reverse Acqn nature(=a/c for B.com in case of reverse acqn) 3:24:02 6.Accounting for Demerger 3:24:40 Demerger- common control nature 3:27:27 Demerger- Business Acqn nature(=a/c for B.com) 3:27:52 7.Accounting for aqn of some interest /stake in Joint operation(=a/c for B.com) 3:32:07 8.Concentration Test 3:39:31 9.Asset Acquisition

48:15 - Step 1 49:25 - Step 2 51:23 - Step 3 - PC 1:03:44 - Note 1 - Def Cons. 1:08:18 - Note 2 - Cont Cons. 1:14:00 - Note 3 - CC to EE S/Hs 1:17:55 - Note 4 - Acq Cost 1:19:45 - Note 5 - ESOP 1:42:18 - Note 6 - Pre Exis Relat 1:58:54 - Step 4 - Iden. NATO 2:06:22 - Step 5 - Calc of NCI 2:17:13 - Step 6 - Cal of GW/GBP 2:28:35 - Step 5 - Note 5 Contd. - Non Rep Awd 2:31:37 - Step 7 2:34:33 - Step 8 Prp CBS 2:38:50 - Step Up Acquisition 2:47:58 - Buss Comb w/o Trans of PC 2:52:32 - Reverse Acquisition 3:07:48 - Common Control Trans 3:14:42 - A/cing for Merger 3:24:00 - Acing for Demerger 3:27:50 - Acing for Some Stake in Joint Operation - Q 29 explained 3:32:06 - Concentration Test 3:39:28 - Asset Acquisition

आपके आश्रय में आज विद्यार्थी वैसे ही निश्चिन्त है। जैसे श्री कृष्ण के आश्रय में अर्जुन।

5:27 - Introduction 26:25 - Investor investee chart 32:47 -Meaning of business combination 44:22 - Accounting for business combination (acquisition method) 48:18 -Step 01 49:26 Step 02 51:24 - Step 03 ( most imp) 1:14:00 - contingent consideration payable to employee shareholders of acquiree company 1:19:48 - ESOP of acquiree Company 01:42:10 - Settlement of pre existing relationships 1:58:42- Step 4 2:03:56 -DTA/ DTL arise 2:06:22- Step 5 2:17:22 - step 6 2:28:30- Non replacement award 2:31:36 - Step 7 ( journal entry of BC) 2:34:31 - step 8 2:35:39 -Measurement period 2:39:01 Accounting for BC in case of step up acquisition 2:48:00 - BC without trsnsfer of consideration 2:52:41 -Reverse acquisition 3:00:53 - calculation of deemed / notional PC in rev acquisition 3:07:48 - Common control transaction

Sir I have no words to Admire your Selfless work..... These revision lecture are so detailed, comprehensively covered every single topic, You even explained logic behind accounting treatments in revision video . This revision lecture was as good as regular class yet in such a short time... You made one of the toughest IndAS the easiest one.... Your way of teaching make complicated things very Simple and that's how you made us love this subject..... We all students love you from core of our heart sir💖💖 You are truly a gem💎 You are truly an Inspiration ❣️ Thank you so much sir💗

For the first time i was able to connect IndAS with reality with so much clarity. Thank You for your selfless teaching.

Just Wow Revision... Future of CA Final FR in safe hands.. 🙂

Arey sir kaise aapko dhyanwaad bole , aap dono ne itni help air confidence dilaya hai to students where other teachers leave no stone unturned to scare and complicate the subjects you two are saviors. Thank you

FOR MY REFERENCE, 2:25 INTRO 29:45 INDAS 27 SFS 32:45 MEANING OF BUSINESS COMBINATION & CONTROL (THEORY) 44:15 ACCOUNTING 48:15 STEP 1,2 51:20 STEP 3 (PURCHASE CONSIDERATION) 1:03:30 NOTE 1 1:08:20 NOTE 2 1:14:00 - NOTE 3 - CC to EE S/Hs 1:17:55 - NOTE 4 - ACQUISITION COST 1:19:45 - NOTE 5 - ESOP 1:42:18 - NOTE 6 - Pre Exis RelatION 1:58:54 - step-4 Net assets taken over 2:06:20 step-5 NCI (includes Non-replacement reward -precombination period) 2:17:17 step-6 goodwill/GBP 2:28:44 Non-replacement reward 2:31:45 step-7 Entry 2:34:37 step-8 Cons B/s on acqn date 2:35:38 Measurement period concept 2:38:50 Special cases------------> 2:38:54 1.Step-up acqn (B. combn accounting) 2:48:00 2.B. combn without transfer of consideration(Acquiree=Majority in BOD) 2:52:32 3.Reverse acqn (B. combn accounting) 3:07:49 4.Common control Transactions (B. combn accounting) 3:14:44 5.Accounting for Merger 3:15:48 Merger- common control nature 3:18:15 Merger- Business Acqn nature(=a/c for B.com) 3:18:36 Merger- Reverse Acqn nature(=a/c for B.com in case of reverse acqn) 3:24:02 6.Accounting for Demerger 3:24:40 Demerger- common control nature 3:27:27 Demerger- Business Acqn nature(=a/c for B.com) 3:27:52 7.Accounting for aqn of some interest /stake in Joint operation(=a/c for B.com) 3:32:07 8.Concentration Test 3:39:31 9.Asset Acquisition

This type of revision is what final students need, to the point to pass the exam, its so crisp and wholesome.Thanks for such a video 🎉🎉🎉.

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18:32 - basic view and diiff indas application in different scenarios 30:17 - indas 27 accounting 32:00 - indas 103 basic theory 36:00 - indas 103 practical concept 1:20:49 - ESOP adjustment 1:43:04 - pre existing relationship 2:39:00 - step by step acquisition

I am a youtube student sir, thankyou very much for this perfect wonderful lecture. Also thankyou for caring about youtube students and not only the class students. This is way going out of the way to help CA students. this chapter is knocked off from my list now

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1:20:26 Equity settled SBP awards (Replacement award) 1:42:19 Pre-existing relationship b/w acquiree & acquirer (Non contractual) 1:50:13 Pre-existing relationship b/w acquiree & acquirer (Contractual) 2:01:11 Contingent liability & Indemnification asset 2:22:28 Non replacement awards 2:38:54 Step-up acquisition 2:48:00 Business combination without transfer of consideration 2:52:32 Reverse acquisition 3:07:49 Common control Txn 3:14:44 Accounting for Merger (Pooling of interest) 3:15:48 Merger in the nature of common control 3:18:15 Merger in the nature of Acquisition 3:18:35 Merger in the nature of Reverse Acquisition 3:24:40 Demerger in the nature of common control 3:27:27 Demerger in the nature of business acquisition 3:27:52 Acquisition of stake in Joint operation 3:32:07 Concentration Test

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I am a qualified Chartered Accountant and trust me I was not having this much conceptual clarity when I appeared for the exams....this is really good.

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This is called concept based teaching💯

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Amazing conceptual clarity...... Thanks a lot for this lecture!! 👍👍

perfect and to the point conceptual clarity! hope this video reaches more and more students!

Thank you so much for revising whole chapter..waiting for CFS chapter..

Thank u sir...🙏 I am waiting for this lecture

Thank you very much Ajay sir, concepts are delivered very smoothly and easily understood this complicated chapter....👌🏻👍🏻🙏🙏

Thankyou, now waiting for consolidation🙏🏻🙏🏻

Self notes 36:37 : Control kese lete he 45:30 : Steps 47:49: Ultimate JE of BC 53:50: Example explanation of Consideration paid 1:01:43 : Explanation of ultimate JE 1:03:40: Deferred Consideration Explanation 1:07:58 Contingent consideration explanation 1:14:00 : Contingent consideration payable to EE shareholder of acquire Co. (FR shield - Page 233,Point 4) 1:18:00 : Acq Cost( FR shield - Page 230,point 1) 1:20:00 : SBP ESOP Adjustment (FR shield Page 226 Note 4) 1:40:27 : Hindi note of FV of replacement awards 1:42:00 : Pre existing relationship-( FR Shield page 232, note 3) __________________________________ 1:58:35 : STEP 4 starts 2:03:49 : Deferred tax adjustment - Page 231 FR shield __________________________________ Step 5 2:06:00 : NCI calculation ______________________________ Step 6 2:17:25 : Goodwill Calculation __________________________________ 2:28:00 : Non Replacement awards(FR Shield: Pg 231, Note 2) __________________________________ Final step 7 : BC JE __________________________________ Other topics 2:35:35 : Measurement Period (FR shield Page 234, Page 5 2:38:50 : Step up acquisition __________________________________ 2:52:55: Reverse Acquisition __________________________________ 3:24:00 DEMERGER ACCOUNTING

Thank you so much Sir Radhe Radhe🙏

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By seeing your revision batch i decided to by your lecture. your teaching is an amazing.

Thank you for this. Much awaited.✨️

1:20:49 - ESOP adjustment 2:28:44 Non-replacement reward

Thank you too much for making such a detailed revision video. This helped me a lot. Studied first time here just before the exam, then too I easily got all the concepts.

Super Explanations ! ... Much useful while revising such huge IIND AS

Excellent...first time I listening Ind AS 103 ,alomost covered in this video.

Sir I am your RU-vid student. Thank you very much sir for this wonderful revision video. Not only this video but all of your revisions videos are awesome. You explain each part in a very simple language and it really helps to understand the topic thoroughly. It helps me a lot to clear my concepts. Thank you once again for so much care and concern of every CA student. 🙏☺️ May God bless you sir. 🤞🤗

sir jab bolte ho na....ki bahut easy hai....its really boost my confidence by 100 times.........really great workkkk........thankk youuuuuu

Excellent Coverage of the entire chapter in such short amount of time

Kamaal ka revision tha sir ..m apne juniors ko aapko hi recommend krungi or koi teacher nhi ..u r FR k dronacharya

Tqsm for the detailed crisp and clear business combination lecture never found one till date....stay blessed sir

Kya may 2022 wale notes relevant h??? Plz ans to this question

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Revised all concepts and did all sums in 12 hrs Thank you

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Revision videos are very helpful, Thank you sir.

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Best teacher for fr. Thank you for this amazing revision.

Thank you for your valuable efforts

Sir i have a question is this video relevant for cma final too.?

This business combination revision is absolute class, wonderful sir.

44:23 Accounting of Business Combination 3:20:00 Q31 3:28:39 Q34 3:40:43 Q36

Thank you so much.....bhot accha lag raha he ab😊!! Pura clear ho gaya..thanks a lot.

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Sir whether it is essential to write theory in every answer bcoz l m getting confuse as in icai material they r using different theory answers for same type of questions

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Thank you sir for this kindness😄

Sir can you provide link of question banks of FR, SFM, & Audit. I have tried to get it from Telegram channel but didn't found there

Thank you so much sir ... Pura revision karva diya aache se aapne .... Radhe radhe

mentor like you are blessing for students pls CFA padhana bhi shuru kare bhaiya koi badiya mentor available nahi hai. your class student radhe radhe

Bohot badhiya revision lecture Dhanewad sir...... Radhe Radhe........Jai shree Khatu Shyam ji 🚩🚩🚩🚩

Thank you for this wonderful session, you made the entire topic very clear in short time.

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I am not your student Sir, will i get these notes? Either on telegram or elsewhere?

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Thank you so much sir for your continuous effort and for being part of our success journey💙

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Thank you for this amazing revision😀

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Thank u soo much sir🙏🙏🙏🙏....... revision kaafi helpful tha🤗

Why higher vesting period is considered in pre-combination ESOPS -01:33:00 to 01:36:10 Doubt 2 - 01:36:10 to 01:38:02

Amazing revision video.... Thanku sir🙏

Thank you so much sir, you are doing a great job. 🙏

Thankyou sir for your support

Thank you so much sir for your revision class, it means a lot for acing the revision🙏🙏

If ESOP are non replacement award under Business combination on date of acquisition we transfer pre combination amount to NCI thats ok will it effect the value of NCI in step 5 further will it lead to chnge in goodwill or capital reserve calculation!!

01:20:30 Replacement awards 02:28:39 Non replacement awards revise

Thank you thank you thank you so much sir... Most needed revision lecture

Very detailed and Conceptual Clear video...

Best concept revision! thank you sir

Literally understand the whole concept in revision video

Reverse Acquisition me Jo Balance sheet banate hum wo Accounting Acquirer ki hi banate... Par Kya Number of shares bhi Accounting Acquirer ke lete hai..? If your Answer is that Number of shares will be of Legal Acquirer then please tell me WHY..?? Aapka Que Bank ka Que No- 29 hai A Ltd & B ltd wala usme Last me Balance sheet me issued shares 250 likhe hai..Jabki wo Legal Acquirer ke hai... Please Answer

Thank you so mich

Namaskar Sirjee Radhe Radhe 🙏🏻

Thank you so much sir Finally All concepts cleared 😊