Ind AS Amendments 2025: May/Sept 2026 CA Final Exam Coverage | Paper 1 FR: All Notified BY MCA скачать в хорошем качестве

Ind AS Amendments 2025: May/Sept 2026 CA Final Exam Coverage | Paper 1 FR: All Notified BY MCA

Notes Link - https://drive.google.com/file/d/1PeEm... 0:00 – Introduction 0:59 – Ind AS 21 (Non-Exchangeable Currency) 14:01 – Ind AS 1 & 8 (Material Amendment) 15:17 – Ind AS 1 (Current Liability Changes) 21:21 – Ind AS 7 (Supplier Finance) 27:13 – Ind AS 12 (Pillar Two Tax) 32:19 – Final Disclosures & Conclusion What’s Covered in this Video: 1. Ind AS 1: Classification of Liabilities (The Big Shift) Removal of the "Unconditional Right" requirement. How Loan Covenants impact current/non-current classification. The end of the "Waiver Carve-out" (Effective 2026). Impact of Convertible Debt on liquidity ratios. 2. Ind AS 12: Pillar Two Global Minimum Tax Understanding the Mandatory Temporary Exception for Deferred Taxes. New qualitative and quantitative disclosure requirements. Impact on Multinational Enterprises (MNEs). 3. Ind AS 7 & 107: Supplier Finance Arrangements (SFA) Increased transparency for Reverse Factoring and Supply Chain Finance. Disclosing carrying amounts, payment due date ranges, and non-cash changes. Assessing the impact on liquidity and working capital. 4. Ind AS 21: Lack of Exchangeability - How to estimate the Spot Exchange Rate when a currency is not exchangeable. New disclosure requirements for entities with foreign operations in volatile regions. 5. Ind AS 1: "Significant" vs. "Material" Policies The shift to Material Accounting Policy Information. ---------- 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 .Play on Windows, Android and Macbook To know more: www.sagcl.com For enquiries WA +917596033311 To get a call bit.ly/3p6ZBeX #CAFinal #IndAS #FR #May2026 #ICAI #Accounting #FinanceIndia #MCA #PillarTwo #Audit #CharteredAccountant #StudyVlogCA #cmafinal #corporatefinancialreporting #cfr #cmacfr #startearly #stayahead #Caintermediate #caexams #cacoaching #caclassesonline #learnfromhome #learnwithsagc #facetoface #cainter #sudarshanagrawalclasses #mumbai #navimumbai #as #maharashtra #cainterclassess #accountingstandards#cmapendriveclasses #lease