Description
What you will learn from the video lecture:
- What are non-current assets
- Difference between Held for sale and Held and used
- Separate classification in Balance Sheet
- What is a disposal group
- Features of a cash-generating unit
- Firm purchase commitment
- Factors to consider for selling plan
- Measurement of non-current assets held for sale
- 5 assets that do not fall under measurement provisions
- Explanation to why such assets are scoped out of this standard
- Subsequent measurement
- Measurement of Disposal Group held for Sale
- How to calculate impairment
- Examples illustrating allocation of impairment on a pro-rata basis
- Presentation
- Discontinued operations
- Aspects of component of an entity
- Disclosure requirements
Additional features:
Session type – Detailed deliberation on Ind AS 105 with maximum use of practical examples and engaging illustrations
On-Demand Access – Enjoy flexibility of accessing e-lecture anytime, anywhere, at your own pace, fitting seamlessly into your busy schedule
Unlimited Views – There is no restriction to the number of views
Study material – You will receive a free comprehensive e-book on Ind AS 105 worth Rs. 79, presentation slides, and examples
Support – Clarification of queries is also offered via digital communication for 1 year from the date of purchase
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