CA Final FREE Lectures 🎯 | Vinod Gupta DT

FREE IMP Questions Reviews ✨

✅ 78 Marks SFM Questions were asked from Important List provided I have given very limited number of questions in list & then also exact same questions came 😍 ═════ ♢.✰.♢ ═════ ➡️ Check that Important Questions List Practical - https://t.me/Divyesh_Vaghela/803 Theory - https://t.me/Divyesh_Vaghela/802 ══════ ♢.✰.♢ ══════ 📍Derivative (TYK 11) - 8 Mark .1A 📍Portfolio Management (TYK 40) - 8 Mark .1B 📍Security Valuation (TYK 2) - 8 Mark .3A 📍Merger (TYK 17) - 10 Mark . 4A 📍Forex (Illustration 9) - 8 Mark .5A 📍Portfolio Management (TYK 13) - 8 Mark .5B 📍Corporate valuation (TYK 12) - 8 Mark .6A Theory Questions 📍Securitization (Q 4) - 4 Mark .1C 📍Financial Policy & Corporate Strategy (Q 2) - 4 Mark .3C 📍Risk Management (Q 6) - 4 Mark .4C 📍Startup Finance (Q 6) - 4 Mark .5C 📍Security analysis (Q 4) - 4 Mark .6C Note - I haven't given 300-400 imp questions. Very limited number of questions were given as highly important from each chapter. ══════ ♢.✰.♢ ══════ 𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️ ΜƗŞŞƗØŇ Ƈƛ ƑƗŇƛŁ

The day you have been eagerly waiting for is now here, where your biggest dream turns into reality. The hard work you have put in for the last so many months will now show its true colors. Kuch bhi ho jaye 100 mark ka attempt karke aana hai 💯 Focus On What You Know, Rather Than What You Don't Know.✌️💪 Baki tension nahi Lena hai. Fod Ke aane hai!! 😊 All the Best!! Trust me you will make it. Jay Shree Krishna ❤️

✅ Summary of IND AS 105 – Non-current Assets Held for Sale & Discontinued Operations 👨🏻‍🎓 By CA Divyesh Vaghela ✨ IMP Que - TYK Q. 5 and 6 Illustration 2 ═══════ ♢.✰.♢ ═══════ 1. An asset is considered to 1. be held for sale if It is available IMMEDIATELY and in PRESENT CONDITION AND sale is HIGHLY probable (Customary delays in regulators approval can be ignored) 2. The satisfaction of condition should be checked on bs date. It is a non adjusting event so subsequent compliance or non compliance will not affect the classification on bs date 3. It should be valued at Carrying value on the date of classification (After applying all Ind as) OR Fair value less cost to sell on the date of classification whichever is lower In case of difference the amount should be debited to impairment loss (under IND AS 105) 4. Depreciation will stop from the Date it is classified as held for sale 5. In case there is change in the plan to sell the asset should bee reclassified as PPE at Carrying value on the date of reclassification assuming it was never classified as held for sale(after considering depreciation and impairment under INDAS 36) OR Recoverable value on the date of reclassification whichever is lower Difference should be shown as gain or loss on reclassification 6. When finding the value we should do first impairment under INDAS 36 and then impairment under INDAS 105 But when there is reversal first reverse INDAS 105 and then IND AS36 7. This Ind AS applies for - PPE - Intangible asset - Goodwill - Investment property 8. if Asset is not in use then it cannot be stated that it is under held for sale. 🖊 FR Important Questions List for Nov 23 https://t.me/Divyesh_Vaghela/793 ════════ ♢.✰.♢ ════════ 𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️        ΜƗŞŞƗØŇ Ƈƛ ƑƗŇƛŁ

✅ CA Final || Chapterwise Marks Trend Analysis upto May 2023 | For Nov 2023 : 👨🏻‍🎓 By CA Divyesh Vaghela ═══════ ♢.✰.♢ ═══════ ⚡️ FR https://t.me/Divyesh_Vaghela/706 ⚡️ SFM https://t.me/Divyesh_Vaghela/801 ⚡️ Audit https://t.me/Divyesh_Vaghela/745 ⚡️ Law https://t.me/Divyesh_Vaghela/738 ⚡️ SCMPE https://t.me/Divyesh_Vaghela/724 ⚡️ IDT https://t.me/Divyesh_Vaghela/759 ⚡️ DT https://t.me/Divyesh_Vaghela/779 ✔️ FR Most Important Questions https://t.me/Divyesh_Vaghela/793 ✔️ SFM Most Important Questions Including theory https://t.me/Divyesh_Vaghela/803 🎓 IMP List - Students Reviews https://t.me/Divyesh_Vaghela/555?single https://t.me/Divyesh_Vaghela/55?single ═══════ ♢.✰.♢ ═══════ 📚 All Subjects Amendments for Nov 23 https://t.me/Divyesh_Vaghela/610 ⚡️ All New MCQ Booklet & Case Scenarios https://t.me/Mission_CA_Final/7073 🖊 Past Exam MCQs Paper with Solution https://t.me/Divyesh_Vaghela/243 ═══════ ♢.✰.♢ ═══════ 𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️        ΜƗŞŞƗØŇ Ƈƛ ƑƗŇƛŁ

✅ Must watch video for Every CA Student!! Don't miss it 👇: https://youtu.be/RCXIeTUyFmI

🔥 FR Sureshot Exemption Detailed Planner for Nov 23 By CA Divyesh Vaghela Secret Study Hack to Complete Syllabus ✅ Must Check the Video : https://youtu.be/8AbXDCTWdPE

For Most Important Questions List, PDF Notes, Preparation Strategy, Updates, Guidance & many more... 📞 Join on Whatsapp : https://whatsapp.openinapp.co/FREE-Exclusive-Resources Must Join Private Channel For 🔥 FREE Exam Resources If you're unable to join from the above link, copy this below link and paste it in any WhatsApp DM. Then, click on 'Join'. https://whatsapp.com/channel/0029Va7YOpICHDymbtVw610o

🔥 SFM Most Important Questions for Nov 2023 Exams by Divyesh Vaghela Sureshot Exemption | Both Practical & Theory IMP Must Follow the Video : https://youtu.be/tFU-3fD7Te0

Stop giving excuses for not having time for the test. You only have to devote 3 hours to write the paper after revision. 3 Hours Can Boost Your Marks by 20-30 Marks, with real exam environment and proper time management FR SFM Test Series for Nov 2023 Exams By CA Divyesh Vaghela 🤑 Inclusion of Highly Important Exact questions Expected in Nov 23 Exam 💋 Detailed Preparation Guidance session will be provided for Test series students Note : You will be provided with suggested answers for self-evaluation. Students Reviews https://t.me/Divyesh_Vaghela/555?single https://t.me/Divyesh_Vaghela/55?single Limited applications accepted ⏳ My only focus is on quality and bringing out your best results, as I believe that quantity can compromise quality Register Now : https://bit.ly/TestSeries_Nov23 for any queries read FAQs: https://t.me/Divyesh_Vaghela/751 Watch Video for more details: (Change : We have now only Test series with Self Evaluation available) https://youtu.be/fY3Z0p69e_I