IND AS 103 (ENGLISH) BUSINESS COMBINATION | FR SHIELD REVISION MAY / NOV 23

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(CA BHAVIK CHOKSHI - Final FR/SFM

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00:00:00 Introduction
00:00:39 Key Terms
00:10:11 Scope Exclusions
00:11:27 Illustrations
00:13:13 Accounting
00:15:50 Step 1: Identifying Acquirer
00:17:28 Step 2: Acquisition Date
00:19:59 Step 3: Determination of PC
00:28:45 Step 5: Calculation of NCI
00:35:44 Step 6: Goodwill Calculation
00:39:50 Step 4: Net Assets Taken Over
00:55:19 Common Control Combination
01:00:03 Demerger
01:02:42 Demerger Accounting