Ind AS 103 – Business Combinations | Complete & In-Depth Analysis for CMA Final| Lecture 1
Автор: Sanjay Welkins Official
Загружено: 2026-01-15
Просмотров: 86
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👉 Our Helpline Numbers 📞 7669416754
This video presents the most penetrative and in-depth discussion on Ind AS 103 – Business Combinations, specially curated for CMA Final students.
📘 Topics covered in this lecture:
✔ Meaning and scope of Business Combination
✔ Acquisition Method – step by step approach
✔ Identification of Acquirer and Acquiree
✔ Measurement of Consideration Transferred
✔ Recognition of Identifiable Assets and Liabilities
✔ Calculation and treatment of Goodwill / Capital Reserve
✔ Fair Value adjustments
✔ Practical illustrations and exam-focused points
This lecture will help students build strong conceptual clarity and confidently solve practical questions in CMA Final examinations.
📌 Useful for:
• CMA Final Students
• Ind AS Practical Preparation
• Cost & Management Accounting
• Revision before Exams
👉 If you find the video helpful, please Like, Share and Subscribe for more CMA Final content.
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