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Struggling to identify the correct Ind AS provision in Paper 6 Integrated Business Solutions (IBS)? In this video, we go beyond the basics to uncover the hidden "Traps" and key "Linkages" in Financial Reporting that are most likely to appear in your Case Studies. 📝 ABOUT THIS VIDEO Paper 6 (IBS) is not just about knowing the standard; it's about applying the right provision to a complex scenario. Many students lose marks because they miss the subtle "Triggers" or fall into common "Traps" set by the examiner. This revision session covers: ✅ Critical Ind AS Concepts: A quick refresh of high-weightage topics. ✅ The "Trap" Points: Specific clauses and exceptions where students often make mistakes. ✅ IBS Linkage: How to spot which FR concept is being asked in a multi-disciplinary case study. ✅ Exam Strategy: How to present your answer when FR merges with Audit or Law. Drive Link - IBS -https://drive.google.com/drive/folder... Telegram Channel - https://t.me/IntegratedBusinessSoluti... Thumbnail [00:00] - Introduction [00:14] - Ind AS 1: Presentation of Financial Statements [19:28] - Ind AS 2: Inventories & Valuation [27:12] - Ind AS 7: Cash Flow Statements [35:24] - Ind AS 8: Policies, Estimates & Errors [42:41] - Ind AS 10: Events After Reporting Period [46:57] - Ind AS 12: Income Taxes & Deferred Tax [51:11] - Ind AS 16: Property, Plant & Equipment [56:02] - Ind AS 19: Employee Benefits [57:11] - Ind AS 20: Government Grants [01:00:49] - Ind AS 21: Foreign Exchange Rates [01:03:38] - Ind AS 23: Borrowing Costs [01:06:27] - Ind AS 24: Related Party Disclosures [01:09:21] - Ind AS 32: Financial Instruments Presentation [01:12:22] - Ind AS 33: Earnings Per Share (EPS) [01:14:48] - Ind AS 36: Impairment of Assets [01:17:25] - Ind AS 37: Provisions & Contingencies [01:19:42] - Ind AS 38: Intangible Assets [01:21:59] - Ind AS 40: Investment Property [01:24:22] - Ind AS 41: Agriculture [01:25:10] - Ind AS 101: First-time Adoption [01:26:26] - Ind AS 102: Share-based Payment [01:27:35] - Ind AS 103: Business Combinations [01:29:55] - Ind AS 105: Non-current Assets Held for Sale [01:32:32] - Ind AS 108: Operating Segments [01:33:13] - Ind AS 109: Financial Instruments [01:36:20] - Ind AS 110: Consolidated Financial Statements [01:38:41] - Ind AS 113: Fair Value Measurement [01:40:59] - Ind AS 115: Revenue from Contracts [01:44:46] - Ind AS 116: Leases Thanks for Watching . Stay connected for more content on the topics