Great thanks to FR legend. Started FR with huge fear of concept and now solving problems as per CJ Sir Concept notes instead of looking answers in material. Completed IND AS_102 & revision also done at early morning with concept clear. Thank you CJ sir for making concepts crystal clear and I can’t imagine none other thank you. Also you are the real OFF Screen motivation for me to revise FR daily morning and the way you are explaining each and every point with examples and practical made me realize that FR is not at all tough.