Financial instruments | CA Final | Ind As 32, 107 and 109 | financial instrument | CA Pratik Jagati financial instrument

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(1) Comprehensive illustration
Illustration 1 : 39:00 (concept)
Illustration 5 : 56:00 (concept)
(2) Financial liability definition ( Non derivative/ derivative) :
1:23:23

Puttable instrument : 2:14:10

Written put option over NCI : 2:58:00

Compound instrument: 3:16:15

Conversion or early settlement of compound financial instrument : 3:38:04

(3) Unit 1
(illus 5) : 4:32:42
(illus 6) : 4:38:49
(illus 7) : 4:43:06
(illus 8) : 4:45:00
(illus 9) : 1:38:30
(illus 10) : 1:45:06

(4) Unit 2
(Illus 1): 4:47:26
(illus 2/27) : 4:49:01
(illus 3/28) : 4:49:45
(illus 4) : 4:51:53
(illus 5) :
(illus 6) : 4:54:20
(illus 7) : 2:35:43
(illus 8) : 2:39:16
(illus 9): 2:42:08
(illus 10) : 4:56:57
(illus 11) : 2:42:32
(illus 12) : 4:59:48
(illus 13) : 5:20:23
(Illus 14) : 1:42:32
(illus 15) : 5:30:27
(illus 16) : 5:30:48
(illus 17) :
(illus 18) :
(illus 19) :
(illus 20) : 5:50:27
(illus 21) : 5:53:30
(illus 22): 5:57:24
(illus 23): 5:58:01
(illus 24) : 6:06:08
(illus 25) : 6:07:15
(illus 26): 6:14:30
(illus 29) : 3:26:55
(illus 33) : 3:49:19

Thank u so much sir for selfless efforts..sir u are legend….thanks a million😇💯🙏🙏

1:38:57 – Unit 1 Ill 7

1:42:27 – Unit 3 Ill 14

1:44:45 – Unit 4 Ill 8

2:11:00 – Classification of items as FA or FL

2:35:40 – Unit 3 Ill 7 (Puttable inst.)

2:39:32 – Unit 3 Ill 8

2:41:27 – Unit 3 Ill 9

2:45:10 – Unit 3 Ill 11

3:15:57 – Compound Fin. Inst (12.111)

3:27:05 – Unit 3 Ill 29

3:28:52 – Unit 3 Ill 31

3:33:58 – Unit 3 Ill 32

3:37:53 – Conversion of Financial Instrument (Pg. 12.116)

3:48:50 – Early settlement + Unit 3 Ill 33 (4:04:31 – summary)

4:09:35 – Treasury Shares

4:16:00 – Interest, Dividends, Losses and Gains

4:17:25 – Offsetting a Financial Asset & a Financial Liability

4:20:50 – Short Revision

4:30:00 – Unit 1 Ill 5

4:38:25 – Unit 4 Ill 7 (Pg. 12.127)

4:43:12 – Unit 1 Ill 8 (Pg. 12.20)

4:45:11 – Unit 1 Ill 6

4:46:29 – Unit 3 Ill 1 (Pg. 12.92)

4:48:16 – Unit 3 Ill 27

4:49:54 – Unit 3 Ill 28

4:51:17 – Unit 3 Ill 4

4:53:01 – Unit 3 Ill 5 – 11

4:59:48 – Unit 3 Ill 12 (5:19:09 – summary)

5:20:15 – Unit 3 Ill 13

5:29:52 – Unit 3 Ill 15 – 26

_________________________________________________________________

2:11:00 – Classification of items as FA or FL

3:15:57 – Compound Fin. Inst (12.111)

3:37:53 – Conversion of Financial Instrument (Pg. 12.116)

3:48:50 – Early settlement + Unit 3 Ill 33 (4:04:31 – summary)

4:09:35 – Treasury Shares

4:16:00 – Interest, Dividends, Losses and Gains

4:17:25 – Offsetting a Financial Asset & a Financial Liability

4:20:50 – Short Revision

4:30:00 – Unit 1 Ill 5

4:45:11 – Unit 1 Ill 6

1:38:57 – Unit 1 Ill 7

4:43:12 – Unit 1 Ill 8 (Pg. 12.20)

4:46:29 – Unit 3 Ill 1 (Pg. 12.92)

4:51:17 – Unit 3 Ill 4

4:53:01 – Unit 3 Ill 5 – 11

2:35:40 – Unit 3 Ill 7 (Puttable inst.)

2:39:32 – Unit 3 Ill 8

2:41:27 – Unit 3 Ill 9

2:45:10 – Unit 3 Ill 11

4:59:48 – Unit 3 Ill 12 (5:19:09 – summary)

5:20:15 – Unit 3 Ill 13

1:42:27 – Unit 3 Ill 14

5:29:52 – Unit 3 Ill 15 – 26

4:48:16 – Unit 3 Ill 27

4:49:54 – Unit 3 Ill 28

3:27:05 – Unit 3 Ill 29

3:28:52 – Unit 3 Ill 31

3:33:58 – Unit 3 Ill 32

3:48:50 – Unit 3 Ill 33 (4:04:31 – summary)

4:38:25 – Unit 4 Ill 7 (Pg. 12.127)

1:44:45 – Unit 4 Ill 8

Thankyou very much sir😊😊😊😊

14.12.2021 just came to like and comment because video to pehle he dekh liya tha pr exam time me comment nhi ho paya thanks a lot sir teaching like this, so simple and easy way to understand tough chapters🙏

you will definitely be have your own mark in the history of CA coaching….lots of love to your efforts.

4:59:49

SIr is it applicable to old course?

4:21:00 Revision
5:18:59 Tough Question

i thought my earphones gone, one side only working, finally got to know one mic only recorded..

in Unit 2- Q 23 ! the last line says the debenture has tenor of 12 years and will be repaidin cash if not coverted or reedemed ! then how it is classified as equity?

Option contract – 54:09
Perpetual debt instruments – 1:09:43
Equity instruments – 1:20:00
Puttable instruments – 2:14:00
Reclassification from equity to fin liab of puttable ordinary share – 2:48:00
Written put option over NCI – 2:56:00
Contingent settlement provision – 3:07:17
Compound financial instrument – 3:15:54
Conversion or early settlement of compound FI –3:37:53

Very good bro .Wish u good luck