CA Final FR: Ind AS 41 | Agriculture | FR Ind AS | FR Revision | One Shot | CA Nitin Goel
Автор: CA Final by PW
Загружено: 2026-02-16
Просмотров: 1130
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Crack CA Final FR Ind AS 41 – Agriculture with this focused one-shot revision by CA Nitin Goel. This video simplifies the key concepts of IND AS 41 – Agriculture under Financial Reporting, as required in CA Final Paper 1. Learn biological assets, measurement, fair value accounting, recognition criteria, harvest accounting and exam-oriented tips in a concise format ideal for last-minute revision. Perfect for students preparing for CA Final Financial Reporting exams and those who want high-yield concepts fast.
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00:00 - Introduction and exam weightage
00:56 - Scope, exclusions and key definitions
06:16 - Recognition and measurement (FVLCTS)
17:12 - Physical change vs price change
27:25 - Agricultural produce and government grants
31:22 - Practical problem solving (exam-oriented)
42:37 - Biological assets at harvest and special cases
63b916819ab32a0018ce9b71
#CAFinal #CAFinalbyPW #CAFinalStrategy #CAFinalMay2026 #CAFinalJan2026 #CA #PW #CAFinalSep2026#FinancialReporting #IndAS41 #AgricultureAccounting #CAFinalFR #OneShotRevision #CANitinGoel #ExamPrep
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