IND AS 109 Revision | CA Final FR | Financial Instruments | By CA Ajay Agarwal AIR 1 

Time stamps 36:30 example of FA FL Equity 41:29 methods for measurement 48:18 amortised cost method 01:24:36 fvtoci method 01:27:03 fvtpl method 01:29:35 compound financial instruments 01:45:42 modifications in terms of FA 01:50:26 modifications in terms of FL/ derecognition of fL 02:02:12 derecognition of FA 02:16:33 impairment of FA 02:25:09 accounting of Financial Guarantee 02:40:04 accounting of Derivatives Contract 02:53:51 hedge accounting 02:59:04 Embedded Derivatives 03:33:13 trade date / settlement date accounting 03:37:30 reclassification of Financial Asset

No offence to any renowned faculty, or any faculty from whom we have taken regular classes, but it has to be accepted, that this person has the magic to make any concept so easy to understand that no other faculty could ever do.

36:30 Example of FA FL Equity 41:29 Methods for Measurement 48:18 Amortized Cost method 01:24:36 FVTOCI Method 01:27:03 FVTPL Method 01:29:35 Compound Financial instruments 01:45:42 Modifications in terms of FA 01:50:26 Modifications in terms of FL/ Derecognition of FL 02:02:12 derecognition of FA 02:16:33 Impairment of FA 02:25:09 Accounting of Financial Guarantee 02:40:04 Accounting of Derivatives Contract 02:53:51 Hedge accounting 02:59:04 Embedded Derivatives 03:33:13 Trade date / settlement date accounting 03:37:30 Reclassification of Financial Asset

Timestamps 5:00 Financial Assets 9:06 Financial Liabilities 14:00 Equity Instruments 36:30 Examples Pg 67 41:40 Methods of Meas. & Recog. of FA & FL 49:00 ACM Accounting 1:24:30 FVTOCI Method 01:27:00 FVTPL Method 1:29:30 CFI Accounting 1:50:40 Modification/Derecognition of FL 1:59:30 Debt Equity Swap 2:02:15 Derecognition of Financial Assets 2:10:00 Factoring of Debtors/Receivables 2:16:30 Impairment of FA 2:25:40 Accounting for Financial Guarantee 2:40:00 A/cing for Derivative Contracts 2:53:50 Hedge Accounting

Chapter Which required nearly 200 pages, it's concise in just 25 pages. It's very helpful on last day revision, too. Thank you so much ❤️

We are literally Indebted to These 2 Brothers, for giving a lot of clarity on what to study,how to study. Thank you so much sir 💖

Bhaiya you are Alakh Pandey sir for our CA course. You have brought a revolution to CA tution classes, where the BIG players of CA classes used to charge huge fees are reducing their fees to meet competition. You have provided commendable quality lectures with wonderful concise content and simple notes, in short you have made difficult CA look easier and simple. For us Sir your Channel is " CA WALLAH "

||Radhe Radhe|| Happy Holi! Bhai 4 hrs only on water, I took 2-3 break to snack on something, 4 5 times for water.... Hats off brother! It's our privilege to have a mentor like you both.. Thank You. Blessed be!

I have been a fan of PS, but since last 3-4 days i am going through your revision lectures and i must say you way of teaching ie on point and no non sense extra knowledge is the best. Keep it up 👍🏻.

RAM LAXMAN OF CA FINAL, Who Truely Working Hard to Crack the exam.

I thought I would skip this chapter as in FR there is a myth that it is very big and difficult chapter.... can't even imagine that in this 4 hrs revision lecture only I would get this level of clarity in my concepts... now for me whenever I want to revise a chapter of FR or SFM, I simply open these revision lectures which made questions solving so easy...these lectures are blessing to every CA student who are struggling with their concept clarity in any of the topic or subject. Thankyou so much Ajay sir🙏😊

Jitni bhi tareef ki jaye kam hai, superbly excellent without any comparison. You have set the benchmark to a level beyond reach. Thanking you from the core of my heart.

Ur revision lecture is 10000 times better than my course lectures...thank u so much

Thanks a ton to your efforts for us. Indeed we're blessed to have teachers like you in CA course ❤️

Simply outstanding. Eagerly waiting for the remaining lectures.

Simply Outstanding....i saw lectures of so called "RENOWNED FACULTIES" , But you are really a gem.Thamks for making such difficult chapter a easy and scoring.Hats off to the effort u made in 4 hrs standing still in a row.🙏🙏🙏🙏🙏🙏

Ajay seems like a very likable person overall. People need such friends in their life.

awesome commitment ajay sir.....blessed to be taught by you.

Just surrender yourself into him and he will write your exams🙏🙏🙏🙏

Extremely "to the point" notes, excellent job ,no question's concept is left after studying these notes , thorough and deep knowledge of ICAI trends and each aspect of info like where ICAI gives marks and where not 👏👏

mai toh inse fr ke class bhe nhi liya fir bhe itna acche se samaj aa raha hai..ab pata chala dono sir ka AIR1 kyun aaya tha

Your every lecture is a proof of the ample amount of knowledge you possess. This proves that you deserved to get AIR 1. YOU ARE THE BEST. 🙏😍

i must say that i have taken classes from renowned facility of FR .. unfortunately... but the way he teaches and especially his notes...are true gem 💎 I won't be able to do FR if this man hasn't provided revison classes

Sir pl provide pdf link of notes in description box. Its request. And thank you for providing revision videos.

HATS OFF SIR KITNI HIMAT CHAHIYE HOTI HAIN CONTINUOUSLY KHADE HOKR PADNA BUT AAPNE HUMARE LIYE KIA THATS WHY AGAIN THANKU SO MUCH. SO EASILY REVISE THIS CHAPTER.

I'm lacking with words to show how much I'm grateful to you sir and Atul sir...Hats off to both of you...

These lectures are gold ...A big big thank you to Ajay sir for making the topic so simple..

SO HELPFULL Keep up the good work and make remaining lectures available

Lots of appreciation from Pakistan. My CA final (Pakistan) exam is in 2 days, and you’ve clarified all my concepts and doubts. It was the best revision class. Your teaching method is excellent. Maza aa gya.. sari tension khatam ho gai. Thank You!!!!!!!

Lots of conceptual clarity in just revision that i never had in my regular lecture... Sir please upload other revision lectures asap.. Thankyou so much

Sir , aap mike tyson ko to jaante hi honge...he has record of continuous knock outs in boxing.. Uska confidence itna high ho gya tha ki vo bol gya ki " I am the best - No one can beat me " uske baad Evander holyfield ne Mike ko haraya but vo apni haar accept nhi kar paaya aur Rematch karwaya but again he loosed badly - second loss me Mike ko itna gussa aaya ki usne Evander ke kaan me kaat diya..... Conclusion 😂- Kuch mahan FR ke log the unko lagta tha ki unko koi nhi beat kar paayega bcz they are so called bhagwan and Monopoly ... But then Atul brothers came ( Evander holyfield) and now the table has turned completely. PS -Its Not to defame any faculty but to learn a lesson ✍️

Sir. When will the Audit Question bank for May - 22 will be available? And please upload ABC Analysis of all subjects for MAY-22

Sir what a conceptual clarity ...way of your explanation simple superb n understandable Tqq so much for revision lectures... Plz upload remaining lectures at the earliest...

best video on this topic till date on RU-vid. you don't give any unnecessary Gyan. Such a Comprehensive coverage in such a shortspan. You didn't Leave even one topic from study study material and you converted questions itself into notes. You covered structured sums too Yet u explained Logic behind everything so generally we won't forget. All solutions to. students problem in this vast topic in one 3 hrvideo . Lost words to what to call you. Indebted.

Thank You So much sir for your efforts, this revision vedio will immense help for the students who is doing revision of Financial Instruments. Absolutely you made the chapter easy.

1:30:31 Compound Financial Instrument 2:02:14 Derecognition of financial asset 2:10:05 Factoring 2:16:32 Impairment of financial asset 2:25:10 Accounting of financial guarantee

Commendable. The flow of the entire chapter is so smooth. Just not enough words to thank for this lecture ❤❤👌👌👌👌👌👌👌👌👌👌👌👌👌👌👌Truely deserving AIR 1 CA 🙏🙏

I had taken the lectures of FR during article ship. The clarity you have delivered in this revision video itself is far better than regular classes. Kudos to you 🥳 for this magic.

Hello sir, Till when can we expect the remaining revisionary videos to be uploaded??

Hats off to your exceptional effort Sir...❤ CA FINAL FR subject is incomplete without teacher like you. Truly a blessing for students❤❤

First as a student, now as a professional, Thankyou Sir, Greatful!!

41:00 - Accounting part begins 49:10 imp - ammortised method 3:15 embeded deri (entity A Q39)

As soon as u upload the lectures ,it became my obligation to complete as well 😁 To Go with the flow😎🤟

Blessed to have teachers like you sir 🙏

Hi Sir, I have one query in relation to conversion of Ca Final Old Syllabus to New Syllabus... Can anyone suggest what does Previous Course marksheet imply... I gave Ca Final Old dec2021 attempt in which I failed... Which marksheet is to be uploaded while filling conversion Application IPCC marksheet or My Dec 2021 Failed attempt marksheet.. Please do Reply🙏

Those who don't like his video Please watch it at 2x You will love it He teaches little bit slow but in 2x it looks normal

Thankful to you Sir. ❤️❤️

Sir you are a savior. Forever indebted . I pray you get all the success and happiness in this world. You have helped us immeasurably

Thank you sir!! So much clarity in revision video is unbelievable!

Mene FR ki class praveen jindal sir se li thi unhone 15 lectures lagaye the financial instrukent par.... But smjh nhi aya dhang se.... Or soch rha tha chorr dunga ye chapter but now after watching your vedio..... Ab lag rha iitna bhi mushkil nhi hai ye IND AS...... Thanku sir....🤟🤟 ... Plz uplaod revison lectures of remaining INDAS

Ajay Sir please share the business combination & consolidation revision lectures. Thank you in advance!

Perfect, crisp, precise! thank you for this sir!

These 2 brothers are like Krishna & Balram ❤

Amazing revision lecture with great conceptual clarity. Thankyou 👏🙏

The wait is over! 😊 Finally Ind As-109 aa gaya

Where can I get these notes ?

Thank you so much sir for such a great revision please please sir provide Revision lecture of Consolidation and business combination also

LDR foe my referance 02:02:12 derecognition of FA 02:16:33 impairment of FA 02:25:09 accounting of Financial Guarantee 02:40:04 accounting of Derivatives Contract 02:53:51 hedge accounting 02:59:04 Embedded Derivatives 03:33:13 trade date / settlement date accounting 03:37:30 reclassification of Financial Asset

1:19:03 transaction cost treatment in acm 1:09:23 special relationship treatment in acm

Sir please at least clear whether remaining lectures are coming or not

Thank you so much Ajay sir for your amazing FR revision lectures, marathons, ABC analysis, Important questions list and thorough guidance. I'm a CA now in May 24 attempt. Aspirants who are watching this: I'd highly recommend Ajay sir as a Go To for FR! All the best!

Thank you so much Ajay ji Radhe Radhe🙏

Superbly Covered whole IndAs in such a crisp & to the point manner ✨💯 Thank-you soo much Sir 🌟

Thank you so much sir ! {Other Theory in SM - (puttable instruments , call/put options on FA etc.) are they important from Exam POV?}

Thank you so much Sir. This chapter was a nightmare for me you made it so easy. Thank you

Can’t thank you enough for your efforts sir! Really, had I studied from the notes that I had made while my tuitions, it would have taken me 2 days to complete the chapter! You’ve saved me 1 day or maybe 1.5! Thank you sir.

Thank you so much for this amazing lecture! It was so helpful.

Hats off to ur efforts bhyya..

You guys really did very well.. well explained with conceptual clarity..

Radhe Radhe! Thank you sir. I am preparing for May 2024. The way you explained each and every concept, my mindset has fully changed towards approaching this Ind AS now. Initially there was lot of fear. And now, its only clarity and confidence. May God bless u sir. U guys are helping soo many students who cannot afford classes, by providing such high quality resources for free of cost. Grateful 🙏

Thank you. Radhe Radhe 🙏

Sir what a gem you are.. i was not able to solve questions before watching this video. Seem like i have gained alot of confidence in this topic. Seriously i have wasted my money by buying over confident teacher who think he has best approach of teaching like balance sheet approach. I used to rattafy all questions answer back then now i m cleared with all the concepts and logic. This is all because of you. Great teaching absolutely.

02:39:00 summary financial gurantee

Hedge Accountng and Embedde Derivative (Pending) 02:54:00 to 03:33:00

Teaching is an ART & CA AJAY AGRAWAL is an ARTIST...

The clarity on each concept is commendable. Really grateful for this revision classes. So concise and very clear in understanding😍🙏

Revision video aisa banao, ki full lecture ki he feel aaye! Thank you so much for this for all the students.

Can someone share these notes ? Financial instruments notes are different in the FR notes file as has been shared by Atul on his telegram.

Thank you very much sir 😀 🙏🙏🙏 Radhe Radhe

watching this masterpiece again for job interview...thanks a lot sir 😀

It was a Cakewalk solving questions after listening to this magical+logical video. Thanks a Lot!!

3:14:30 Embedded derivative - Sale of goods in Foreign currency Thanks a lot sir 🙏🙏🙏

Thank you so much Sir for all your efforts and support ... Waiting for ABC analysis..... Plz help.... We are running out of time.... ABC analysis can be saviour.... 🙏🙏

transaction cost adjustment 1:19:00 imp point 1:21:37 securitisation of loan - 2:05:31 fin guarantee revision - 2:39:00

Sir tussi great ho…made so easy as even not thought in dreams…this chapter is yet being so hurdle for exam ..but now it will never more for me

Some faculty in south claims as gods for their teaching in FR...I really found urs far better to say, super better than them...the efforts u put in gonna save our time to focus on weaker aspects of the course n score well... Indebted to both of u..

Watching your session before an interview. Thank god I discovered this channel💯

Thank you so much for this revision video Actually i was having fear about this Ind AS but after watching your revision video this seems very easy and also got clarity to focus on which areas of this topic, thank you so much once again.....

2:12:35 factoring with Normal recourse journal entry

Agarwal brothers are blessing for CA students🙌🙌🙌🙌🙌

Thank You Sir.

Nothing else than pure knowledge❣

01:59:30 debt for equity swap

Best revision lecture for financial instruments chapter ...... thank you ajay sir

I was so worried about this chapter..this lecture is really a saviour.

Radhe Radhe, Thank you for your wonderful lecture!

You are Superb 🙏 Thank you so much for helping us understand topics so easily.

Probably the Best lecture on RU-vid on this Topic

Thank you so much sir.. very nicely summarised and well covered ❤

Thank you for these revision videos, please upload remaining revision lectures