PART 8 | Ind AS 116, 21, 105 & 108 | CA Final FR Saaransh Practice Batch | Concepts + Questions
CA Chiranjeev JainMy dear students, welcome to Part 8 of the CA Final FR Saaransh Practice Batch, available COMPLETELY FREE on YouTube! **Ind AS 116 – Leases** 0:15 — Leases & Lessee Accounting 3:15:58 — Lease Modification 3:30:56 — Lessor Accounting Ind AS 21 – Foreign Exchange 5:49:04— Foreign Exchange Accounting 6:33:26 — Monetary vs Non-Monetary Items Spot vs Average Rate & Exchange Gain/Loss Ind AS 105 – Assets Held for Sale 7:14:33 — Held for Sale & Discontinued Operations — Measurement & Impairment — Presentation of Disposal Groups **Ind AS 108 – Operating Segments** 9:01:08–9:16:26 — Operating Segments — Reportable Segment & Quantitative Thresholds Batch Playlist : 📄 Download questions bank, Expected questions, Top 100 questions List, Amendment notes, FR Revision Planner 📲 WhatsApp Channel: 📲 Telegram Channel: 📲Free Mentorship Group for Nov 26 Exam 🔗 CONNECT WITH CA CHIRANJEEV JAIN 📲 📲 Telegram Channel: 📸 Instagram (Study Updates): 📸 Main Instagram: ▶️ YouTube Channel: 🌐 Course Registration: 📞 For Enquiries: In this part, we are going to revise and practice important concepts from Ind AS 116, Ind AS 21, Ind AS 105 and Ind AS 108. 📚 CHAPTERS COVERED 1️⃣ Ind AS 116 – Leases 2️⃣ Ind AS 21 – The Effects of Changes in Foreign Exchange Rates 3️⃣ Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations 4️⃣ Ind AS 108 – Operating Segments This session focuses on concept revision, important provisions, practical application and exam-oriented question practice. The objective of the Saaransh Practice Batch is simple: Revise Concepts → Understand the Application → Practice Questions → Prepare for the Exam ⏱️ TIMESTAMPS 00:XX – Ind AS 116 – Leases XX:XX – Ind AS 21 – Foreign Exchange Rates XX:XX – Ind AS 105 – Assets Held for Sale XX:XX – Ind AS 108 – Operating Segments #CAFinalFR #CAFinal #SaaranshPracticeBatch #IndAS116 #IndAS21 #IndAS105 #IndAS108 #FinancialReporting #CAFinalFRRevision #CAFinalPreparation #CAChiranjeevJain #FreeCAClasses
