CFS Revision Class 2: Subsidiary Losses, Revaluation & Mid-Year Acquisition | CA Inter Sep 2026

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 ***** 00:00 – Recap of Consolidation 00:23 – Losses in Subsidiary (Concept) 02:07 – Loss Adjustment & Recovery Rule 04:45 – Practical Question Start 05:08 – Goodwill Calculation 05:49 – Minority Interest (Year-wise Movement) 08:28 – MI Becomes Zero 09:32 – Profit Recovery by Holding 11:01 – Revaluation Concept 12:03 – Depreciation Adjustment 13:53 – Full Consolidation Question 22:06 – Consolidation Steps Start 23:36 – Goodwill (Final) 25:31 – Minority Interest (Final) 26:24 – Consolidated Reserves 27:20 – Balance Sheet Preparation 32:14 – Alternative Method (Analysis of Profit) 36:16 – Goodwill (Alt Method) 37:28 – Minority Interest (Alt Method) 41:48 – Mid-Year Acquisition 43:31 – Revaluation in Mid-Year 46:02 – Key Takeaways & Conclusion ******** .Play on Windows, Android and Macbook To know more: For enquiries WA To get a call bit.ly/3p6ZBeX #cmafinal #corporatefinancialreporting #cfr #cmacfr #startearly #stayahead #Caintermediate #caexams #cacoaching #caclassesonline #learnfromhome #learnwithsagc #facetoface #cainter #sudarshanagrawalclasses #mumbai #navimumbai #as #maharashtra #cainterclassess #accountingstandards#cmapendriveclasses #lease