IND AS 38 & IND AS 40 Revision | Concepts + Ques Revision | CA Final FR Revision | CA Aakash Kandoi
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John
English
College Students
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Summary
The lecture revises IND AS 38 and IND AS 40, focusing on intangible assets and investment properties. Key concepts include definitions, recognition criteria, measurement methods, and amortization. The speaker emphasizes the importance of writing practice alongside concept recall for exam success and provides examples of questions related to these standards.