Claim OwnershipRefresher Series by Bhavik Chokshi
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© Bhavik Chokshi
Description
Quick revision of CA Final FR & SFM Concepts
34 Episodes
Reverse
General principles, current/ Non curre t classification, Special cases of Loan - Breach, Refinancing etc
Phase wise application along with special cases
Transition Date, Important Adjustments at Transition - ESOPs, Forex, PPE, CFI, Business Combi, NCI, JVs, Financial Instruments, Govt Loans, Estimates, SRO etc
Discussion on Fair Value, Principal Vs Most Advantageous Market, Valuation of Non Financial Assets, Fair Value Hierarchy
Covers all aspects of Financial Instruments, Definitions, Classifications, Accounting, Derecognition, Impairment & Hedge Accounting
Meaning, Accounting, seperation, modification, remeasurement etc
Short term, post employment, termination & other long term benefits
Deferred Tax, Current Tax & all related concepts
5 step revenue recognition process & special cases
Contingencies, Onerous contracts & restructuring provisions
Equity & cash settled plans, group plans, cash alternatives, vesting conditions, modification & cancellation
Retrospective effects of changes in Accounting Policies & Errors
Sec 135 & Guidance Note
Basic & Diluted EPS
CODM, reportable segments & segment report
Covers Functional Currency, Forex transactions & Foreign Operations
Related Party Report & identification of related parties
Initial recognition, subsequent expenditure, subsequent valuation & depreciation
Interim period, presentation, measurement and tax adjustments
Revision of Intangibles
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United States