6 months ago I was watching Atul and Ajay sir’s free revision videos for understanding the concepts which were taught in a very complex way by other teachers (God knows why). Today I'm a CA and i came back to leave a comment not only thanking you sir(s), but for everyone else out there watching this video, to do their best and trust them (sirs). Though I became a CA today, I will still address Atul and Ajay as Sir(s) cuz that’s the respect they’ve earned ❤️ P.S: I’ll keep posting this comment on sir’s videos until I feel content!

Steps for Parent Co For Prep CFS 12:50 Step 1 Share of Parent 13:42 Step 2 Share of NCI 14:25 Step 3 DoA 14:32 Step 4 DoC 14:50 Step 5 Analysis Res of Subs Co 30:54 Step 5 Example 35:47 Step 5 - Sp Adj 1 - Profit 42:40 - Step 5 - Sp Adj 2 - Dividend 1:01:43 Step 5 - Sp Adj 3 - Ass & Liab 1:37:10 Step 5 - Sp Adj 4 - UR Gain on Inventory 1:44:14 Step 5 - Sp Adj 6 - UR Gain on PPE 1:49:25 - Step 6 - Cal of NATO 1:49:46 - Step 7 - Cal of NCI 1:53:10 - Step 8 - Cal of GW / Cap Res 1:59:20 - Step 9 - Cal of Grp/Cons Res 2:02:52 - Step 10 - Prep of Con BS 2:06:20 - Step 11 - Prep of Con PL 2:08:15 - Step 12 - Prep of Con Cash Flow St 2:10:10 - Q2 Revision Ram Ltd 2:26:30 - Chain Holding 2:40:10 - Pur of Add Stake in Subs Co 2:46:25 - Sale of Stake in Sub Co

FR में डर लग ही रहा था। तभी एक आवाज आई...........राधे राधे दोस्तो। और सब बदल गया।

2:52:38 loss of control 3:02:21 change in investment entity status 3:07:45 ind as 111 joint arrangement main joint operations wala 3:19:18 ind as 28 associate and jv 3:27:46 special adj in associate

May be one of the best ALL INDIA RANKERS ICAI has ever produced... Deep Respect for both of them.God has sent both of them to make Life of CA easier & better...❤❤❤🙌🙌

Step 5- 14:48 2 treatment of dividend-42:35 3 impact of fv 1:01:30 4 treatment of unrealized gain -1:37:08 Step 6- 1:49:25 Step 7- 1:49:50 Step 8- 1:53:10 Step:9- 1:59:20 Step10- 2:02:53 Step 11- 2:06:15 Question: 2:10:10 Chain Holding - 2:26:33 Purchase of Additional Stake- 2:39:48

The fact that they made a volume 1 and volume 2 bifurcation if SUCH A HUGE BLESSING! Today I am grateful that these guys exist! may they get all the success in the world!!

I am chartered accountant still watch your video sometimes for reference

Thank you guruji for your teaching and support. I cleared my CA final first group in May 2022. With 60 marks in FR. Happy teachers day 🎉🎉

14:50 Step 5 Analysis Res of Subs Co 30:54 Step 5 Example 35:47 Step 5 - Sp Adj 1 - Profit 42:40 - Step 5 - Sp Adj 2 - Dividend 1:01:43 Step 5 - Sp Adj 3 - Ass & Liab 1:37:10 Step 5 - Sp Adj 4 - UR Gain on Inventory 1:44:14 Step 5 - Sp Adj 6 - UR Gain on PPE 1:49:25 - Step 6 - Cal of NATO 1:49:46 - Step 7 - Cal of NCI 1:53:10 - Step 8 - Cal of GW / Cap Res 1:59:20 - Step 9 - Cal of Grp/Cons Res 2:02:52 - Step 10 - Prep of Con BS 2:06:20 - Step 11 - Prep of Con PL 2:08:15 - Step 12 - Prep of Con Cash Flow St 2:10:10 - Q2 Revision Ram Ltd 2:26:30 - Chain Holding 2:40:10 - Pur of Add Stake in Subs Co 2:46:25 - Sale of Stake in Sub Co

Sir that image of Lord Krishna behind you gives soo much positive vibes.. May you both brothers stay blessed.. You are saviour of soo many students 😊😊

Sir, you have been sent from the heaven for CA students.

As everyone knows it is not just the student who gives the exam but his whole family does. When anyone pass with help of your video not only the student but his whole family gives blessings... So Thank you so much Sir... #BestFRfaculty #BestCATeacher

you made the toughest chapter an easy one. I am about to leave this ch for exams 'coz finding it very hardddd but after watching your lec, i am confident enough to deal with this ch. THANKYOU SIR!!!!!!!!

Ajay Sir's 3hr revision is far better than 35 Classes of 3Hrs each

42:00 - pre post reserve ( if acquisition in between year 43:16 dividend distributed by sub 1:01:33 - fairvalue of asset liab of subsidiary 1:29:19 - extra depreciation 1:32:00 - fair value inventory/ppe adjustment ( sub. Inventory sold) 1:37:23 - unrealised gain when sale purchase b/w holding- sub ( unsold inventory) 1:56:00 - impairment loss on goodwill

I repeat no one can cover the entire concept as precise and conceptual clear as Ajay sir has done in just 3:45 hrs. Thank you So much sir 🥰

Your examples for each and every special adjustments will never forget….thanks a lot for this wonderful class….

I really thank you sir, i have not taken any classes due to affordability issues your revision is so much sufficient for question solving. i salute your hardwork without a single pause you have taken these lectures. your straight approach is blessing for those who are giving multiple attempts. whenever i get an opportunity i will meet you both.

Completed this Lecture in PRE-CA Phase on 28-04-2023 (4 days prior to FR May-2023 Exams) Now I am Qualified _________________ (comment under Construction). 🙂 Thanks Sir.🙏💚

Sir, Your revision lectures are much much far better than so called bhagwan of FR Regular lectures taking 400 plus hours ...notes are crisp, concise & to the point..i regret that i was not your student ...your the only Gem in FR & SFM... Thanks a lot...

2:37:00 Joint arrangements ind as 111- 3:07:58 Joint venture

These guys are the reason for higher results in CA Final this year!

Ur revision lectures are more useful than anyone's full classes...only following ur revision lectures and QB.. went from 0% confidence to 95% confidence level now. Thankyou so much ❤

sir, i totally satisfied by this video, every teacher has their own style, but for me, I am easily getting connected with your style of teaching!

Radhe radhe sir ji, aapka lecture dekhne ke baad realise hua ki itna detailed aur complete revision video banane me aapko kitni mehnat lagti hogi, main ye comment sirf aapke mehnat ke liye as a token of respect kar rha hoon, may almighty shri krishna bless you

He is so good in explaining things....he has made CA look easy. God bless him

It was an awesome experience watching your concept clarity 👍. Totally deserve to be AIR 1. God bless u both brothers.🙏🙏

Stay blessed sir excellent concept clarity ....thanks a ton for the detailed explanation... Couldn't imagine what my life would have been without this lecture...... May God present u with each and every desire fulfilled

Honesty sir you have exceptional knowledge and way of teaching and making us understood the concepts very well I regret not taking your classes due to false guidance by seniors ...... But these rev lecture are far better than whole classes.... for me ❤ thank you sir for covering the course in such a beautiful and crisp manner ......

Bestest faculties I have known in my life till date..may God bless u with the best... Thanks so much sir for your selfless service 🙏🙏

Sir Cfs me boht concepts nhi smj ara the even after revisions , but apne sir boht ache se smjhaya very well explained unbeliveable , Regreting for not taking your classes , Thanks sir RADHE RADHE.

Your are great CA faculty for FR and SFM. If I compare you with Praveen Sharma sir, Bhanwar Burana sir than it is not wrong. Thank you for helping us for concept clarity through these revesion videos.

No disrespect to my favourite faculty, but I never understood consolidated fs in 35-40 classes. I was like I don't know anything about FR. My attempt is due in nov 23. I don't practiced any IND AS yet. I will give both groups. Thank you atul sir for these 3 hours lectures. It's so useful than those long classes.

Happy Teacher's Day Ajay sir... Ur teaching method is really superb... May God Bless you for ur Genuine Support towards CA Students...

Thank you so much Ajay sir for your amazing FR revision lectures, marathons, ABC analysis, Important questions list and thorough guidance. I'm a CA now in May 24 attempt. Aspirants who are watching this: I'd highly recommend Ajay sir as a Go To for FR! All the best!

I wish KZfaq must have given us a heart reaction to the most loved content on the platform. Ajay Agarwal sir!❤️

Full Concept Coverage in Just 3.5-4 Hrs. Thank You Sir!

Jo steps and special entries ke through apne itna easy kar diya Wo baaki teachers ne itna mushkil bna rakha h ....specially chain holding ko...thank you so much (thanks and heart wala emozy)

your revision videos gave me so much more clarity and confidence in FR, you made it so easy & explained so much more than any normal lectures. thank you sir

Amazing lecture , gain confidence after studying from your lectures

@ajay sir please help me with this In step 7 when we add share of NCI in post acquisition reserves(PAR) of subsidiary co PAR is already adjusted as per step 5 and dividend effect is removed then why again we are deducting again in step 7.

thank you so much sir .... ek baar apki revision videos dkhne ke baad revision krna or bhi interesting ho jaati he..

Sir i have purchased ur FR question bank for ma22. Do i need to buy a new question bank for nov 22??

Sir will you upload abc analysis for nov 2022 or we have to refer uploaded one. also there is some chnges in qn bank due to which abc qns have jumbled......pls guide.

I have seen no. of revison videos but jo satisfacion of concept clearity ismai mili wo kahi or nahi.....mazaa aagay sir.........thankyou so much.

Your teaching style is amazing. I have become confident in FR all thanks to you Sir. Thankyou

whosoever is reading this comment plz buy lectures from air1 ca. ajay atul sir are blessing for the CA students

Thanks for such an amazing lectures bcuz of these lectures I scored 70 in FR and successfully cleared my CA

Thank kyu so much bro.. Jaisa maine CA Final old course m CFS padha tha similar kind of steps h isliye easily samaj gaya

Thanku so much sir...for this chapter I have seen so many videos...but I found your explanations easy and clear

Clear, concise and to the point. Thank you!

Amazing notes, Thank you much for making this valuable videos and sharing amazing notes with all concepts.

Sir your revision vedios are far better than regular class vedioes of other lecturers. Thank you so much for your efforts

Thank you for this. You guys are awesome!

Sir, incase of a product sold by subsidiary/parent is inventory to one of the entity and it is fixed asset to other entity, then do we need to check for unrealised gain in this transaction?

Sir why are we not considering the effect of fair value less carrying value on depreciable asset in joint venture adjustments. We are taking only additional depreciation effect.

Radhe Radhe Sir, Thank you very much for all the revision vedios. All concepts have now become crystal clear and sums sachme easily ho paa rahe hai abhi 🙏🙏🙏

Happy Teacher's Day Ajay Sir. Thank you is a small word for your efforts of teaching, but want to Thank you alot from bottom of my heart. Due to lack of time I couldn't join full classes, but I have learnt the whole FR and SFM portion from your revision videos. I have ordered for Question Bank for both Subjects, FR and SFM and they are just awsome. Loved it. Thank you Sir for making tough Subjects like FR and SFM easy.

Thank you sir so much for this revision video best and crisp explanation with easy notes🙌🙏

You are amazing Sir, Sab kuch samaj aa raha hai ..each and every concept is perfectly explained

No. - 1 Teacher for FR & SFM - Ajay Aggarwal and No. - 1 Teacher for SCPME & DT &In Tax - Atul Aggarwal

Best Way to Revise Concepts is to watch these videos Thank You Sir - Radhe Radhe

Revision of chapters like CFS/ Business Combination/ FI in just 4 hrs (approx.), and that too in such comprehensive manner, was beyond imagination. Thank you very much for these videos. #Grateful

Because of u sir I am CA. I never think that I can pass CA but your guidance and revision video ,notes help me lots in clearing CA thanks a lot to Atul and Ajay sir .

Really Great Video sir 10 step mai pura CFS krwa diya aapne thank you very much sir maja aagya Really very helpful for last revision

Thank you sir🙏🏻🙏🏻🙏🏻🙏🏻🙏🏻 Really able to consolidate all the different concepts learned at different times

Thanks for making this chapters logical with live examples.

Thank you so much sir❤. I am highly grateful for the contribution you are making to the CA Industry.

Amazingly well taught! You Agarwal brothers rocks. Thank you 💯

Thank you so much for the detailed lecture sir. It's very much helpful

Sir, if in any joint venture A ltd have 60% & B ltd have 40% then both company will follow equity method or A ltd will follow subsidiary consolidation method?

This is the holy grewal. Because of these videos 4 days before my exam. I can confidently say I will score 60+ in FR Nov 22. I will surely update my marks here after results?

The way you clear each n every concept in such layman language is really awesome.... Thank you for soo much of your efforts !!

I think i never had such clarity in the concepts! Kudos. Unbelievable that it is free!

Hii sir ,sir give me advice for start my classes for ca inter nov. 2023 at this or not because in casw new schme apply than... ?

In module what is the concept of principal and agent under Ind AS 110?

your teaching style is very logical yu give reason for everything thats what i love about you

your revision lectures are far better than regular lectures of best faculties in india ( you are our god given faculty)

38:33 reserve analysis 2:26:31 chain holding 2:35:43 key point of chain holding NCI 2:38:23 key point of g/w in chain holding

Superb revision I am able to recall all concept which was covered by you in regular class Thanks a lot ajay sir ❤

You have the best way of teaching. Keep Going klike this. Radhe Radhe!🙏

Very grateful sir. You are fabulous. These lectures means alot.

You brothers are my Multibagger Penny Stocks❤Invest less (Capital and Time) and Get an exemption to push the aggregate

King of turning complexity of concepts into simplicity!

Radhey Radhey Sir, You are making life of ca students "easy" Thankyou bhayia

Sir you are a brilliant teacher i must say.....i will definately recommend your classes if anyone wil ask me about that.....i wish aap pehle mile hote....pehle hi ho jata CA clear....thnks for your quality teaching

You made our lives so much easier. Your efforts are truly appreciated. Thank you!❤

best video of CFS revision I have ever watched.. thank you so much sir

Sir, review badiya tha thank you. After this tried solving ICAI's questions. Kuch ke steps samaj nahi aarahe the. Aapke solutions agar chahiye rahega tho kuch ho sakta hai. Asking coz I'm not your class student or else I would have referred class notes

Lectures are simply awesome 👌👌👌❤️❤️ Superb revision sir 👏👏 Thanks a lot for your efforts May Allah bless you both brothers 🤲🤲🤲❤️❤️❤️

Lecture was amazing thanks for putting this much efforts.

I don't know how to thank you sir I just wasted my 22k If ur KZfaq lectures is 200% toh aapke normal lectures toh kya mast hote honge😍 Thank you so much sir Ur notes and revision videos are enough.

Thank you sir for your comprehensive notes and revision videos 💥💫 Superb ✨ Really Helpful💯💥

Itna shi to jindal ne bhi nhi pdhaya.. don’t take classes from jindal… he is old… ab to bas name chal raha h uska.. isse ache atul se lelo … FR me exemption pkka h I guarantee

sir ek doubt hai "blue heavens" vale ques. mein jab cost of sales mein 100 ka adjustment krte hai to full amount other equity se kyu kiya hai? uska 25% adjustment NCI se nhi hona chahiye?

Thank you for these wonderful revision videos sir ! Cannot believe how you have simplified this chapter when everyone says it is the toughest.. You are the best !!!!

Just watched your revision videos and without referring any question solving marathon, I am able to solve the questions with proper understand not just in CFS but also in 115, BC, FI etc. Tons of thanks to you, Your teaching way and flow of explanation is really amazing, I have even followed you only for SFM because understanding concept is more important and also the flow of it which I felt only your revision video is providing.

Amazing lecture... All the concept of CFS have been cleared...

Thank you sir. I learnt the chapter. I listen to the topic/ step/page first then learn the topic/step/ page from concept book. This way I learnt the chapter by the end of the revision video.