CA Final FR Hindi English Crash Course Batch For Sept 2025

Explore classification, recognition, and measurement of investment property, PPE, and intangible assets, including cost and revaluation models and transfers under Indian standards.

Explore how borrowing costs are capitalized for qualifying assets during construction, when capitalization starts and ends, and how general or specific borrowings, suspension, and exchange differences influence the calculation.

Learn how intangible assets are recognized and measured under Ind AS 38, including identifiability, control, and benefits, with cost or revaluation models, active market rules, amortization, and impairment.

Assess impairment of assets by comparing carrying to recoverable amount, test impairment indicators for CGUs, and apply impairment loss or reversal to goodwill and corporate assets.

Explain non-current assets held for sale, disposal groups, and discontinued operations under Ind AS 105, including classification criteria, measurement, impairment, and presentation rules.

Learn the fundamentals of lease accounting, including right-to-use assets and lease liabilities. Understand present value of future payments, discount rates, and lease term classifications.

Explore the current and non-current classification of lease liabilities, using present value calculations, discount rates, and examples with payments due within 12 months.

Identify leases by two conditions: an identified asset and the right to use it to receive substantially all economic benefits, with physically distinct assets and 90% or more capacity.

Explore the basics of financial instruments, including financial assets, financial liabilities, and equity instruments, and distinguish contractual, statutory, and constructive obligations in practical terms.

Explore the applicability of Indian financial instruments standards 32, 107, and 109, covering presentation, classification as financial liability or equity, and recognition, measurement, and disclosures.

Explore recognition and measurement of financial liabilities, including amortized cost and effective interest rate, along with transaction costs, market terms, and key exceptions like derivatives and guarantees.

Explore compound financial instruments, learning to identify and classify the parts as financial liability or equity, and account for principal, interest, conversions, and derivatives across complex settlements.

Learn to classify and measure financial assets by amortized cost, FVTPL, and FVOCI, guided by business model and contractual cash flow tests.

Explore reclassification rules for financial assets under changing business models, apply amortized cost, fvoci, and fvtpl classifications, and assess impairment using 12-month and lifetime expected credit loss.

Examine derecognition of financial assets and liabilities, including contract rights to cash, transfers with or without risk and rewards, and related pass-through and non-recourse arrangements.

Learn how to recognize financial liabilities and differentiate modification from extinguishment during restructuring, compute revised liability values using the original discount rate, and assess P&L impacts.

Explore derivatives and embedded derivatives, including host contracts, separation rules, prepaid options, and mark-to-market accounting, with practical journal entries and examples for financial reporting.

Explore derivatives and fair value accounting in financial instruments. Understand amortized cost, accounting mismatches, and equity versus liability classification.

Learn to classify and measure financial instruments, including assets, liabilities, and equity, using amortized cost, fair value, and FVTPL, with recognition of impairment, reclassification, and derivatives.

Explore employee benefits classifications: short-term, post-employment, long-term, and termination benefits, plus accruals, leaves, vesting, and the related liability and OCI accounting.

Explain india's 102 share-based payments: equity and cash-settled plans, grant and vesting dates, service and performance conditions, market conditions, fair value vs intrinsic value, and related entries.