Ind AS 109: De-recognition of Financial Assets & Liabilities | Partial Transfers | CA FR Revision

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. ** 0:00 – Introduction to De-recognition of Assets & Liabilities. 0:46 – The "Risks and Rewards" transfer principle. 1:36 – Understanding Partial Transfers (Selling specific cash flow streams). 3:08 – The 4-Step Accounting Process for Partial Transfers. 3:44 – Comprehensive Example: Selling Interest Strips vs. Retaining Principal. 8:15 – Adjusting for collection costs (Outflows). 9:07 – Accounting for Guarantee Liabilities. 10:16 – Why Repurchase Agreements (Repos) are treated as Loans, not Sales. 12:12 – Impact of "Deeply In-the-money" Options on De-recognition. 13:53 – Final Summary: The importance of control and risk transfer. ** 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 #IndAS109, #FinancialInstruments, #Derecognition, #FinancialAssets, #FinancialLiabilities, #AccountingStandards, #IFRS9, #RisksAndRewards, #SubstanceOverForm, #FinancialEngineering, #BalanceSheetManagement, #AssetManagement, #EquityBuyback #PartialTransfer, #InterestStrip, #PrincipalStrip, #AmortizedCost, #FairValue, #PresentValue, #PVCalculation, #CarryingAmount, #BookValue, #CashFlowStreams, #AmortizationTable, #MarketInterestRate, #FinancialReporting #RepurchaseAgreements, #Repo, #SaleAndRepurchase, #GuaranteeLiability, #FinancialGuarantee, #DeeplyInTheMoney, #CallOption, #PutOption, #FinanceArrangement, #LoanAccounting, #RetentionOfControl, #ContractualRights