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" )
Accounting standards Playlist - • Accounting Standards- ...
🔶JOIN OUR TELEGRAM CHANNEL t.me/bhavana_online_academy
(for notes and more updates)

Пікірлер: 149

  • @bhagyalakshmisridhar1688
    @bhagyalakshmisridhar1688 Жыл бұрын

    Thank u mam really useful. Got 100% clarity with your simple explanation...Also mam please upload AS-24 & AS-29

  • @amanbarnwal8562
    @amanbarnwal856211 ай бұрын

    Thank you so much it will help to revise as ... #CA-INTER.

  • @pasumarthysravani_CA
    @pasumarthysravani_CA Жыл бұрын

    Thank you ma'am Understood clearly

  • @_lax_p
    @_lax_p6 күн бұрын

    03:33 Events 17:45 Exception to Non Adjustment 20:10 Proposed Dividend 23:16 Qtns

  • @pardhusurendra6632
    @pardhusurendra66322 жыл бұрын

    Nice and simple explanation. I have found some mike glitches in between. Thank you ma'am

  • @venomstar_2333
    @venomstar_23333 ай бұрын

    If fabulous teaching had a face... 😊😊 very great explanation mam thxx

  • @bewhaturbehappy6542
    @bewhaturbehappy65423 жыл бұрын

    Omg u just rocked it maam very nice explanation thank u a lot. Have exam on 14th going watch ur AS playlist.

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thank you!

  • @sangeetadevendra5206
    @sangeetadevendra52068 ай бұрын

    I really loved your way of teaching thanks soo much maam

  • @saipraneethseepathi4187
    @saipraneethseepathi4187 Жыл бұрын

    Madam , please add AS 29 lectures also , please.......... Your lectures are very helpful during preparation & concept clarity was at top notch 🙏

  • @sefuwan5806
    @sefuwan5806 Жыл бұрын

    Very helpfull 👏🏻, good understanding

  • @devipriya398
    @devipriya3983 жыл бұрын

    Thank you so much.. It's very helpful 😊🤝

  • @maviyanarayanan988
    @maviyanarayanan9882 жыл бұрын

    It is very much helpful, thank you sooo much mam

  • @Hi_ah-io1ki
    @Hi_ah-io1ki6 ай бұрын

    The best explanation. Thank you so much ma'am.

  • @yuvanprakashs3662
    @yuvanprakashs36622 жыл бұрын

    Thankyou mam.... Clearly Explained 🙌🙌🙌...thx💥💥💥

  • @deepikasiraparapu3740
    @deepikasiraparapu37402 ай бұрын

    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❣

  • @umasankarh1974
    @umasankarh19743 жыл бұрын

    The class was worth watching. Please add more lectures

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thank you. Sure 👍

  • @ameetopiwala7255
    @ameetopiwala72558 ай бұрын

    Thank you so much mam, this video is very helpful 😊

  • @kaviyas3873
    @kaviyas38732 жыл бұрын

    Thank you very much mam....... totally amazing 😍 super explanation and clarity

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    2 жыл бұрын

    Thank you! 😊

  • @user-lp3ih1so2j
    @user-lp3ih1so2j4 ай бұрын

    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

  • @sumasharma9568
    @sumasharma95683 жыл бұрын

    Oh my lord.....Ur fluency❤nd conceptual clarity😍🤩

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thank you!

  • @mukulsharma2105
    @mukulsharma21052 жыл бұрын

    Very good lecture ,keep up the good work 🔥

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    2 жыл бұрын

    Thank you!

  • @vidhyabijhu4394
    @vidhyabijhu43943 жыл бұрын

    A veryyy useful one.... Very much clear.... Thank you soo much mam

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Most welcome!

  • @ashverse9309
    @ashverse93093 жыл бұрын

    Nicely explained , thank you mam for your efforts. Love from Assam

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thank you!

  • @rationalmind3785
    @rationalmind37853 жыл бұрын

    Thankyou ma'am . This was a very good lecture ❤️

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thanks 😄

  • @musicmiskeen8626
    @musicmiskeen86263 жыл бұрын

    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

  • @purvaparab5779
    @purvaparab57798 ай бұрын

    Thank you mam ....so much useful🙏🙏

  • @thulasiramc6861
    @thulasiramc68613 жыл бұрын

    Nice and clear explanation mam I understood the concepts very clearly

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thank you 😊

  • @bhprati
    @bhprati2 жыл бұрын

    Superb madam 😍thank u so much we’ll explained 👍🙏👌

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    2 жыл бұрын

    Thank you! 😊

  • @SAKA0718
    @SAKA07182 ай бұрын

    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.. 😄😄

  • @surbhipundir5174
    @surbhipundir51742 жыл бұрын

    Very well explained.. thank you mam🤗♥️

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    2 жыл бұрын

    Thank you!

  • @indrareddy397
    @indrareddy397 Жыл бұрын

    Thank you mam.Love from Telangana☺️

  • @sushantkautkar7694
    @sushantkautkar76943 жыл бұрын

    Very good lecture mam thaks 👍❤️ for your efforts 🙏🙏

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thank you 😊

  • @parimalaparu9551
    @parimalaparu95512 жыл бұрын

    Nice and detailed exaplanation mam.....thnak you soo much

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    2 жыл бұрын

    Thank you! 😊

  • @Nit.in.
    @Nit.in.2 жыл бұрын

    heartfull thanks

  • @gollaKarunakara
    @gollaKarunakaraАй бұрын

    Thank you, Madam,

  • @anushaprabhu2248
    @anushaprabhu22489 ай бұрын

    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

  • @BooksInShort22
    @BooksInShort228 ай бұрын

    Maam are you sure about the "going concern" wala disclosure? As I can't find it elsewhere

  • @Sunil-ox5nd
    @Sunil-ox5nd2 жыл бұрын

    Thanks🙏

  • @shrutirajput566
    @shrutirajput5662 жыл бұрын

    superbb explanation

  • @ManjulaManjula-ch7nr
    @ManjulaManjula-ch7nr2 жыл бұрын

    Thanks Mam...

  • @yokesh1616
    @yokesh1616 Жыл бұрын

    It will be very helpful for self studying students. Please do videos for all AS .

  • @studytime25

    @studytime25

    Жыл бұрын

    Get all AS videos from my channel

  • @khushboovarma8293
    @khushboovarma82933 жыл бұрын

    Thanks for this lecture

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Most welcome

  • @bhaskarachakravarthymavill8897
    @bhaskarachakravarthymavill8897 Жыл бұрын

    Very nice lecture madam

  • @mounikagurram7287
    @mounikagurram7287 Жыл бұрын

    Tq so much madam

  • @manoj_kayyam
    @manoj_kayyam3 жыл бұрын

    Really very helpfull akka❤️🎉

  • @bipinpalli4196
    @bipinpalli41963 ай бұрын

    You're a gem ma'am!

  • @sindhuramolleti4866
    @sindhuramolleti48663 жыл бұрын

    Very clearly explained 👌

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thanks

  • @mpurushottam98
    @mpurushottam98 Жыл бұрын

    Unable to access in telegram group for notes .

  • @rockybhai.7728
    @rockybhai.77285 ай бұрын

    Your very underrated mam 👏 👌 🙌 🙏🏻

  • @omkarreddy2182
    @omkarreddy21822 жыл бұрын

    Mam all accounting standards handwritten notes available or not

  • @sakethkonakalla6249
    @sakethkonakalla6249 Жыл бұрын

    Tqqq madam

  • @tejaswininazarkar7938
    @tejaswininazarkar79382 жыл бұрын

    Mam ur telegram link is not opening plz share something link or pdf for the notes plz plz

  • @thanuosri8819
    @thanuosri88194 ай бұрын

    Thank you mam ❤❤❤❤❤❤❤❤❤

  • @lavanyakandakatla8741
    @lavanyakandakatla87412 жыл бұрын

    Thank you so much madam

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    2 жыл бұрын

    You're welcome! 😊

  • @aswanishibu5899
    @aswanishibu58993 жыл бұрын

    Class was really helpfull chechi.❤ Can you please upload a video on AS 22 also which is " Accounting for taxes on income."

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thankyou 😊 sure will try to upload soon!

  • @Lordkrishnac
    @Lordkrishnac Жыл бұрын

    thanks mam

  • @harshitjain9221
    @harshitjain92219 ай бұрын

    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

    @Rohitgupta71713

    3 ай бұрын

    Right 👍🏻

  • @somansankaralingam8622
    @somansankaralingam86222 жыл бұрын

    Very nice teaching mam....

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    2 жыл бұрын

    Thank you!

  • @millindkhanna6791
    @millindkhanna67912 жыл бұрын

    How to dload your notes ?

  • @amudhadevi8257
    @amudhadevi825712 күн бұрын

    Is this applicable for new syllabus also.

  • @navanisclashroyle8600
    @navanisclashroyle86004 ай бұрын

    Fill in the blanks 🤣🤣🤣, thank you for the clarity mam

  • @laljivarma8917
    @laljivarma89172 жыл бұрын

    Thank u so much mam

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    2 жыл бұрын

    Welcome!

  • @devanshdeora2610
    @devanshdeora261011 ай бұрын

    How to get this notes?

  • @ajayjoshi6381
    @ajayjoshi63813 жыл бұрын

    Very good explanation can you please make video on as 19 ans as 22 please....🙏

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thanks

  • @kushalsisodiya
    @kushalsisodiya2 жыл бұрын

    Best video in KZread for full as4 sufficient knowledge for exam no rubbish

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    2 жыл бұрын

    Thank you!

  • @dharshandileep99
    @dharshandileep993 жыл бұрын

    Best.... 👍💯

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thankyou!

  • @kitsaobrian7082
    @kitsaobrian70824 ай бұрын

    sare accounting standard ke notes upload krdijiye bht help hojayegi please

  • @gibbletop2525
    @gibbletop25253 жыл бұрын

    Very helpful please upload as 19

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thankyou sure 😊

  • @srinibashsahoo4815
    @srinibashsahoo48154 ай бұрын

    you rock mam

  • @thegrandharmonium
    @thegrandharmonium Жыл бұрын

    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

    @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

    @thegrandharmonium

    Жыл бұрын

    @@CAAspirant-fc5sg thnx ❤️

  • @XoxSriram
    @XoxSriram6 ай бұрын

    Tq u soo much mam I m watching this video in 2024❤

  • @user-nj9ss6pt1f
    @user-nj9ss6pt1fАй бұрын

    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

    @rahulcommerceclass

    Ай бұрын

    then after approval nothing will happen they will treated in next or current running fy

  • @kishorev3555
    @kishorev35553 жыл бұрын

    Mam pls upload balance AS in Advance accounting pls mam

  • @p.m.bhuvaneshwari1735
    @p.m.bhuvaneshwari17353 жыл бұрын

    Mam please suggest..is calculator casio mj 100da is allowed in CA inter exam?

  • @umasankarh1974

    @umasankarh1974

    3 жыл бұрын

    It's allowed and most of the students are using it. So no worries

  • @p.m.bhuvaneshwari1735

    @p.m.bhuvaneshwari1735

    3 жыл бұрын

    @@umasankarh1974 Ok Thank you

  • @jesbinjohn5170
    @jesbinjohn51703 жыл бұрын

    Samma class Akka🔥

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thankyou! 😊

  • @sudarshanr7446
    @sudarshanr74463 жыл бұрын

    Mam please upload all AS(accounting standards) under advance accounting

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Sure I will

  • @gunjanpradhan9467
    @gunjanpradhan94672 жыл бұрын

    Superb mam

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    2 жыл бұрын

    Thanks!

  • @aneeshallyuland4279
    @aneeshallyuland4279 Жыл бұрын

    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

    @aneeshallyuland4279

    Жыл бұрын

    @@sumitpatil2491 thank you for clearing my doubt! :)) Are you also a CA Intermediate Student?

  • @YUGENDRAN-ir8gx

    @YUGENDRAN-ir8gx

    Жыл бұрын

    @@aneeshallyuland4279 bro what was the answer? can't able to see the comment!!!

  • @ganpathraj1698
    @ganpathraj16983 жыл бұрын

    Nice

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thanks!

  • @sarthaksrthkyoutu100
    @sarthaksrthkyoutu1002 жыл бұрын

    18:00 going concern

  • @hemanthk3792
    @hemanthk37923 жыл бұрын

    Is this applicable for Nov 2021?

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Yes

  • @hijazmoulvi4959
    @hijazmoulvi49592 жыл бұрын

    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

    @jonathangeorge787

    2 жыл бұрын

    watch the entire video... the land example answers your question.

  • @hijazmoulvi4959

    @hijazmoulvi4959

    2 жыл бұрын

    @@jonathangeorge787 Hmm got it.

  • @Lovelifewithak
    @Lovelifewithak6 ай бұрын

    Mam is this applicable for May 24 syllabus ???

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    6 ай бұрын

    Yes

  • @vijayasamundeeswari5082
    @vijayasamundeeswari50822 жыл бұрын

    Mam kindly share us AS 29

  • @Sanjeevkumar-gs1po
    @Sanjeevkumar-gs1po3 жыл бұрын

    Mam pls upload AS 19 and departmental Accs 🙏

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Sure will try to 😀

  • @jeevananthamb1888
    @jeevananthamb18882 жыл бұрын

    Pls upload AS 29

  • @bipinpalli4196
    @bipinpalli41963 ай бұрын

    Are these notes available for us to download ma'am?

  • @rahulcommerceclass

    @rahulcommerceclass

    Ай бұрын

    yes on telegram

  • @kunhippaabdul685
    @kunhippaabdul6853 жыл бұрын

    Super

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Thanks

  • @vivaswatkrishna4405
    @vivaswatkrishna44052 ай бұрын

    Where are these handwritten notes?

  • @rahulcommerceclass

    @rahulcommerceclass

    Ай бұрын

    on telegram channel

  • @niveraman9607
    @niveraman96073 жыл бұрын

    Mam plse upload all accounting standard

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    Sure will be upload soon..

  • @abdulgaffarabdulgaffar7292
    @abdulgaffarabdulgaffar7292 Жыл бұрын

    Any body watching after march 2023?

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    Жыл бұрын

    It’s relevant for May/Nov 2023

  • @abdulgaffarabdulgaffar7292

    @abdulgaffarabdulgaffar7292

    Жыл бұрын

    Thank you akka

  • @PraveenReddy1983z
    @PraveenReddy1983z3 жыл бұрын

    if the theft was happend on feb ,and discovered before the approval of finanacial statements is it was adjustable?

  • @funnymemes8677

    @funnymemes8677

    2 жыл бұрын

    No , it's should be before approval date

  • @anusha6913
    @anusha69133 жыл бұрын

    Please reply to telegram

  • @CC-ir6gv
    @CC-ir6gv3 жыл бұрын

    as 19 upload

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    sure

  • @niveraman9607
    @niveraman96073 жыл бұрын

    Plse as 9

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    3 жыл бұрын

    soon

  • @ayishasabi8315
    @ayishasabi83152 жыл бұрын

    Thank you so much madam

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    2 жыл бұрын

    Most welcome!

  • @praveennani8064
    @praveennani80642 жыл бұрын

    Thank u madam

  • @BhavanasOnlineAcademy

    @BhavanasOnlineAcademy

    2 жыл бұрын

    😊👍

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