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Ind AS 32 Deep Dive | What are Puttable Instruments? | Classification | CA Final | Revision | 2026

SUDARSHAN AGRAWAL59 views3mo agoFR

Watch and Learn Concepts on the move! Join the live classes and watch backup for completed topics on the same day. What you get additionally? √Google Drive backup √Complete videos on Pen drive with validity till you clear your exam. √Books and Pen drive at your doorstep. Register for direct to home classes and leave all worries to us. Perks from Us: √ Latest Videos √ Voice Notes √ Multiple Views per video √ Free Extension of validity √ Free Amendments √ Queries resolved on Whatsapp √ Mock Tests √ Exam Mentoring and handling stress √ Continued support til you clear the exam .Play on Windows, Android and Macbook To know more: For enquiries WA To get a call bit.ly/3p6ZBeX 0:00 Introduction to Puttable Instruments 0:44 Definition: Holder's Right to Redemption 1:04 Puttable vs. Callable Instruments 1:31 Puttable Instruments as Equity 2:33 Financial Engineering: Put & Call Clauses 3:30 Ind AS 109: Classification Rules 3:39 Default: Financial Liability (Amortized Cost/FVTPL) 4:54 The Exception: Classification as Equity 5:50 Criteria 1: Pro-rata Share of Net Assets 6:27 Criteria 2: Subordination to All Other Classes 7:20 Criteria 3: Cash Flows Based on P&L 8:35 Accounting Impact of Equity Classification 8:56 Summary & Conclusion0:00 Introduction to Puttable Instruments 0:44 Definition: Holder's Right to Redemption 1:04 Puttable vs. Callable Instruments 1:31 Puttable Instruments as Equity 2:33 Financial Engineering: Put & Call Clauses 3:30 Ind AS 109: Classification Rules 3:39 Default: Financial Liability (Amortized Cost/FVTPL) 4:54 The Exception: Classification as Equity 5:50 Criteria 1: Pro-rata Share of Net Assets 6:27 Criteria 2: Subordination to All Other Classes 7:20 Criteria 3: Cash Flows Based on P&L 8:35 Accounting Impact of Equity Classification 8:56 Summary & Conclusion #cmafinal #corporatefinancialreporting #cfr #cmacfr #startearly #stayahead #Caintermediate #caexams #cacoaching #caclassesonline #learnfromhome #learnwithsagc #facetoface #cainter #sudarshanagrawalclasses #mumbai #navimumbai #as #maharashtra #cainterclassess #accountingstandards#cmapendriveclasses #lease

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