AS 4 in ENGLISH - Contingencies and Events Occurring After the Balance Sheet Date - CA Inter/IPCC
#AS4 #accountingstandard4 #ASmarathon #ASrevision #advanceaccounts #cainter #caipcc
In this video, I explain the concept of Accounting standard 4 (AS 4) Contingencies and Events Occurring After the Balance Sheet Date in Detail under 35mins and with utmost clarity.
I have even discussed a few examination questions in this.
PDF of these notes is available in the telegram group ( search "as 4 notes" )
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Пікірлер: 149
Thank u mam really useful. Got 100% clarity with your simple explanation...Also mam please upload AS-24 & AS-29
Thank you so much it will help to revise as ... #CA-INTER.
Thank you ma'am Understood clearly
03:33 Events 17:45 Exception to Non Adjustment 20:10 Proposed Dividend 23:16 Qtns
Nice and simple explanation. I have found some mike glitches in between. Thank you ma'am
If fabulous teaching had a face... 😊😊 very great explanation mam thxx
Omg u just rocked it maam very nice explanation thank u a lot. Have exam on 14th going watch ur AS playlist.
@BhavanasOnlineAcademy
3 жыл бұрын
Thank you!
I really loved your way of teaching thanks soo much maam
Madam , please add AS 29 lectures also , please.......... Your lectures are very helpful during preparation & concept clarity was at top notch 🙏
Very helpfull 👏🏻, good understanding
Thank you so much.. It's very helpful 😊🤝
It is very much helpful, thank you sooo much mam
The best explanation. Thank you so much ma'am.
Thankyou mam.... Clearly Explained 🙌🙌🙌...thx💥💥💥
super mam the way you tought is very simply way and covered all concepts . today i know and learn this standard clarity.thank you and love you mam❣
The class was worth watching. Please add more lectures
@BhavanasOnlineAcademy
3 жыл бұрын
Thank you. Sure 👍
Thank you so much mam, this video is very helpful 😊
Thank you very much mam....... totally amazing 😍 super explanation and clarity
@BhavanasOnlineAcademy
2 жыл бұрын
Thank you! 😊
Maam very thankful to you. For uploading these videos. I thought of skipping it but because of ur videos now I got 💯 % clarity. Thankyou so much mam
Oh my lord.....Ur fluency❤nd conceptual clarity😍🤩
@BhavanasOnlineAcademy
3 жыл бұрын
Thank you!
Very good lecture ,keep up the good work 🔥
@BhavanasOnlineAcademy
2 жыл бұрын
Thank you!
A veryyy useful one.... Very much clear.... Thank you soo much mam
@BhavanasOnlineAcademy
3 жыл бұрын
Most welcome!
Nicely explained , thank you mam for your efforts. Love from Assam
@BhavanasOnlineAcademy
3 жыл бұрын
Thank you!
Thankyou ma'am . This was a very good lecture ❤️
@BhavanasOnlineAcademy
3 жыл бұрын
Thanks 😄
ma'am, IF earth quake occured [ after bsd and no conditions prevailed at BSD] and destroyed major warehouse, I think GC is not valid. even though it is NON adjusting event, we have to adjust in Assets and liabilities. But in some Questions, THey are disclosed in BOD report please clarify
Thank you mam ....so much useful🙏🙏
Nice and clear explanation mam I understood the concepts very clearly
@BhavanasOnlineAcademy
3 жыл бұрын
Thank you 😊
Superb madam 😍thank u so much we’ll explained 👍🙏👌
@BhavanasOnlineAcademy
2 жыл бұрын
Thank you! 😊
Understood them clearly didi.. but there are few overlaps.. I hope u look into this issue in the upcoming vidoes.. it's a piece of suggestion.. 😄😄
Very well explained.. thank you mam🤗♥️
@BhavanasOnlineAcademy
2 жыл бұрын
Thank you!
Thank you mam.Love from Telangana☺️
Very good lecture mam thaks 👍❤️ for your efforts 🙏🙏
@BhavanasOnlineAcademy
3 жыл бұрын
Thank you 😊
Nice and detailed exaplanation mam.....thnak you soo much
@BhavanasOnlineAcademy
2 жыл бұрын
Thank you! 😊
heartfull thanks
Thank you, Madam,
Is it enough only if the firm knows that the person or the firm from whom they had to collect due? It has to be mentioned in the balance sheet right like something like provisions they have to create only if the provisions created then it is adjustable or it is not adjustable or is it enough only if the firm knows that the the person from whom they had to collect the money will be insolvent in the future
Maam are you sure about the "going concern" wala disclosure? As I can't find it elsewhere
Thanks🙏
superbb explanation
Thanks Mam...
It will be very helpful for self studying students. Please do videos for all AS .
@studytime25
Жыл бұрын
Get all AS videos from my channel
Thanks for this lecture
@BhavanasOnlineAcademy
3 жыл бұрын
Most welcome
Very nice lecture madam
Tq so much madam
Really very helpfull akka❤️🎉
You're a gem ma'am!
Very clearly explained 👌
@BhavanasOnlineAcademy
3 жыл бұрын
Thanks
Unable to access in telegram group for notes .
Your very underrated mam 👏 👌 🙌 🙏🏻
Mam all accounting standards handwritten notes available or not
Tqqq madam
Mam ur telegram link is not opening plz share something link or pdf for the notes plz plz
Thank you mam ❤❤❤❤❤❤❤❤❤
Thank you so much madam
@BhavanasOnlineAcademy
2 жыл бұрын
You're welcome! 😊
Class was really helpfull chechi.❤ Can you please upload a video on AS 22 also which is " Accounting for taxes on income."
@BhavanasOnlineAcademy
3 жыл бұрын
Thankyou 😊 sure will try to upload soon!
thanks mam
wrong, if an event after the bs date, affects the going concern assumption, than its not an adjustable event, the correct ans is that the financial statements have to be redrafted on non going concern assumption, and disclosures given for it
@Rohitgupta71713
3 ай бұрын
Right 👍🏻
Very nice teaching mam....
@BhavanasOnlineAcademy
2 жыл бұрын
Thank you!
How to dload your notes ?
Is this applicable for new syllabus also.
Fill in the blanks 🤣🤣🤣, thank you for the clarity mam
Thank u so much mam
@BhavanasOnlineAcademy
2 жыл бұрын
Welcome!
How to get this notes?
Very good explanation can you please make video on as 19 ans as 22 please....🙏
@BhavanasOnlineAcademy
3 жыл бұрын
Thanks
Best video in KZread for full as4 sufficient knowledge for exam no rubbish
@BhavanasOnlineAcademy
2 жыл бұрын
Thank you!
Best.... 👍💯
@BhavanasOnlineAcademy
3 жыл бұрын
Thankyou!
sare accounting standard ke notes upload krdijiye bht help hojayegi please
Very helpful please upload as 19
@BhavanasOnlineAcademy
3 жыл бұрын
Thankyou sure 😊
you rock mam
Mam thank you very much but I have a doubt in illustration 4 of module on pg 1.8 how it will be non adjustable event as it will effect the balance sheet bank balance . As negotiations also started before the date of balance sheet
@CAAspirant-fc5sg
Жыл бұрын
It is an exception to adjusting event!! Even though negotiations happened in the financial year and acquisition happened after balance sheet date still has not to be incorporated on 31st of March . Only to be take on the date of acquisition - Treat as non adjusting event (disclosure should be made by approving authority in the report )
@thegrandharmonium
Жыл бұрын
@@CAAspirant-fc5sg thnx ❤️
Tq u soo much mam I m watching this video in 2024❤
mam u thought so nicely. i have a doubt ,what happens if a condition existed before balance sheet date and it was confirmed after approval date that too such condition affects the going concern of such entity . it is not event itself althought it affects going concern of the entity . pls clarify my doubt
@rahulcommerceclass
Ай бұрын
then after approval nothing will happen they will treated in next or current running fy
Mam pls upload balance AS in Advance accounting pls mam
Mam please suggest..is calculator casio mj 100da is allowed in CA inter exam?
@umasankarh1974
3 жыл бұрын
It's allowed and most of the students are using it. So no worries
@p.m.bhuvaneshwari1735
3 жыл бұрын
@@umasankarh1974 Ok Thank you
Samma class Akka🔥
@BhavanasOnlineAcademy
3 жыл бұрын
Thankyou! 😊
Mam please upload all AS(accounting standards) under advance accounting
@BhavanasOnlineAcademy
3 жыл бұрын
Sure I will
Superb mam
@BhavanasOnlineAcademy
2 жыл бұрын
Thanks!
Mam why the last event is adjustable? I mean they paid 1 CR for removal of Rocky surface after the approval of fs , so why we didn't consider that in the last ques
@aneeshallyuland4279
Жыл бұрын
@@sumitpatil2491 thank you for clearing my doubt! :)) Are you also a CA Intermediate Student?
@YUGENDRAN-ir8gx
Жыл бұрын
@@aneeshallyuland4279 bro what was the answer? can't able to see the comment!!!
Nice
@BhavanasOnlineAcademy
3 жыл бұрын
Thanks!
18:00 going concern
Is this applicable for Nov 2021?
@BhavanasOnlineAcademy
3 жыл бұрын
Yes
Doubts. 1. If a creditor filed a suit against our company before 31.3.____ but we got the notice of such case after 31.3____ and creditor won the case before approval of F/S . Is this an adjustable event?? Even though we came to know about the condition after balance sheet date ( which occurred before bs date). 2. If a debtor's premises was destroyed due to fire before 31.3_____ and we came to know about such situation after 31.3___ but before the statements were approved also debtor became insolvent before F/S were approved. Is this an adjustable event?? Condition existed on bs date but we were not aware. We became aware after bs date and debtors became insolvent before approval. Should we create prov. For dd
@jonathangeorge787
2 жыл бұрын
watch the entire video... the land example answers your question.
@hijazmoulvi4959
2 жыл бұрын
@@jonathangeorge787 Hmm got it.
Mam is this applicable for May 24 syllabus ???
@BhavanasOnlineAcademy
6 ай бұрын
Yes
Mam kindly share us AS 29
Mam pls upload AS 19 and departmental Accs 🙏
@BhavanasOnlineAcademy
3 жыл бұрын
Sure will try to 😀
Pls upload AS 29
Are these notes available for us to download ma'am?
@rahulcommerceclass
Ай бұрын
yes on telegram
Super
@BhavanasOnlineAcademy
3 жыл бұрын
Thanks
Where are these handwritten notes?
@rahulcommerceclass
Ай бұрын
on telegram channel
Mam plse upload all accounting standard
@BhavanasOnlineAcademy
3 жыл бұрын
Sure will be upload soon..
Any body watching after march 2023?
@BhavanasOnlineAcademy
Жыл бұрын
It’s relevant for May/Nov 2023
@abdulgaffarabdulgaffar7292
Жыл бұрын
Thank you akka
if the theft was happend on feb ,and discovered before the approval of finanacial statements is it was adjustable?
@funnymemes8677
2 жыл бұрын
No , it's should be before approval date
Please reply to telegram
as 19 upload
@BhavanasOnlineAcademy
3 жыл бұрын
sure
Plse as 9
@BhavanasOnlineAcademy
3 жыл бұрын
soon
Thank you so much madam
@BhavanasOnlineAcademy
2 жыл бұрын
Most welcome!
Thank u madam
@BhavanasOnlineAcademy
2 жыл бұрын
😊👍