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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(for notes and more updates)

[@venomstar_2333]

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

[@amanbarnwal8562]

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

[@SAKA0718]

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.. 😄😄

[@bewhaturbehappy6542]

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

[@BhavanasOnlineAcademy]

Thank you!

[@bhagyalakshmisridhar1688]

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

[@saipraneethseepathi4187]

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

[@deepikasiraparapu3740]

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]

The class was worth watching. Please add more lectures

[@BhavanasOnlineAcademy]

Thank you. Sure 👍

[@pardhusurendra6632]

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

[@harshitjain9221]

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]

Right 👍🏻

[@sampath2436]

Yes the Financial Statement is to be prepared on Liquidation basis

[@sangeetadevendra5206]

I really loved your way of teaching thanks soo much maam

[@_lax_p]

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

[@sumasharma9568]

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

[@BhavanasOnlineAcademy]

Thank you!

[@user-lp3ih1so2j]

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

[@sefuwan5806]

Very helpfull 👏🏻, good understanding

[@aswanishibu5899]

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

[@BhavanasOnlineAcademy]

Thankyou 😊 sure will try to upload soon!

[@pasumarthysravani_CA]

Thank you ma'am
Understood clearly

[@Yogendrayadav-m6t]

Now i can say AS is scoring thanks mam

[@indrareddy397]

Thank you mam.Love from Telangana☺️

[@musicmiskeen8626]

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

[@parimalaparu9551]

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

[@BhavanasOnlineAcademy]

Thank you! 😊

[@yokesh1616]

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

[@studytime25]

Get all AS videos from my channel

[@navanisclashroyle8600]

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

[@hijazmoulvi4959]

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]

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

[@hijazmoulvi4959]

@@jonathangeorge787
Hmm got it.

[@Hi_ah-io1ki]

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

[@bipinpalli4196]

You're a gem ma'am!

[@kushalsisodiya]

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

[@BhavanasOnlineAcademy]

Thank you!

[@mpurushottam98]

Unable to access in telegram group for notes .

[@anushaprabhu2248]

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

[@rockybhai.7728]

Your very underrated mam 👏 👌 🙌 🙏🏻

[@yuvanprakashs3662]

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

[@vidhyabijhu4394]

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

[@BhavanasOnlineAcademy]

Most welcome!

[@maviyanarayanan988]

It is very much helpful, thank you sooo much mam

[@CALearninglove]

Thank you so much mam ❤

[@kitsaobrian7082]

sare accounting standard ke notes upload krdijiye bht help hojayegi please

[@ajayjoshi6381]

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

[@BhavanasOnlineAcademy]

Thanks

[@ashverse9309]

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

[@BhavanasOnlineAcademy]

Thank you!

[@user-nj9ss6pt1f]

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]

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

[@thegrandharmonium]

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]

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]

@@CAAspirant-fc5sg thnx ❤️

[@surbhipundir5174]

Very well explained.. thank you mam🤗♥️

[@BhavanasOnlineAcademy]

Thank you!

[@ameetopiwala7255]

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

[@mukulsharma2105]

Very good lecture ,keep up the good work 🔥

[@BhavanasOnlineAcademy]

Thank you!

[@sarthaksrthkyoutu100]

18:00 going concern

[@BooksInShort22]

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

[@devipriya398]

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

[@bhprati]

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

[@BhavanasOnlineAcademy]

Thank you! 😊

[@XoxSriram]

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

[@kaviyas3873]

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

[@BhavanasOnlineAcademy]

Thank you! 😊

[@purvaparab5779]

Thank you mam ....so much useful🙏🙏

[@Lovelifewithak]

Mam is this applicable for May 24 syllabus ???

[@BhavanasOnlineAcademy]

Yes

[@thulasiramc6861]

Nice and clear explanation mam
I understood the concepts very clearly

[@BhavanasOnlineAcademy]

Thank you 😊

[@amudhadevi8257]

Is this applicable for new syllabus also.

[@sindhuramolleti4866]

Very clearly explained 👌

[@BhavanasOnlineAcademy]

Thanks

[@lavanyakandakatla8741]

Thank you so much madam

[@BhavanasOnlineAcademy]

You're welcome! 😊

[@sushantkautkar7694]

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

[@BhavanasOnlineAcademy]

Thank you 😊

[@gollaKarunakara]

Thank you, Madam,

[@vivaswatkrishna4405]

Where are these handwritten notes?

[@rahulcommerceclass]

on telegram channel

[@rationalmind3785]

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

[@BhavanasOnlineAcademy]

Thanks 😄

[@bhaskarachakravarthymavill8897]

Very nice lecture madam

[@tejaswininazarkar7938]

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

[@sudarshanr7446]

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

[@BhavanasOnlineAcademy]

Sure I will

[@aneeshallyuland4279]

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]

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

[@YUGENDRAN-ir8gx]

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

[@somansankaralingam8622]

Very nice teaching mam....

[@BhavanasOnlineAcademy]

Thank you!

[@shrutirajput566]

superbb explanation

[@p.m.bhuvaneshwari1735]

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

[@umasankarh1974]

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

[@p.m.bhuvaneshwari1735]

@@umasankarh1974 Ok Thank you

[@kishorev3555]

Mam pls upload balance AS in Advance accounting pls mam

[@hemanthk3792]

Is this applicable for Nov 2021?

[@BhavanasOnlineAcademy]

Yes

[@gibbletop2525]

Very helpful please upload as 19

[@BhavanasOnlineAcademy]

Thankyou sure 😊

[@omkarreddy2182]

Mam all accounting standards handwritten notes available or not

[@Nit.in.]

heartfull thanks

[@thanuosri8819]

Thank you mam ❤❤❤❤❤❤❤❤❤

[@manoj_kayyam]

Really very helpfull akka❤️🎉

[@khushboovarma8293]

Thanks for this lecture

[@BhavanasOnlineAcademy]

Most welcome

[@abdulgaffarabdulgaffar7292]

Any body watching after march 2023?

[@BhavanasOnlineAcademy]

It’s relevant for May/Nov 2023

[@abdulgaffarabdulgaffar7292]

Thank you akka

[@mounikagurram7287]

Tq so much madam

[@Sunil-ox5nd]

Thanks🙏

[@ManjulaManjula-ch7nr]

Thanks Mam...

[@srinibashsahoo4815]

you rock mam

[@millindkhanna6791]

How to dload your notes ?

[@sakethkonakalla6249]

Tqqq madam

[@dharshandileep99]

Best.... 👍💯

[@BhavanasOnlineAcademy]

Thankyou!

[@vijayasamundeeswari5082]

Mam kindly share us AS 29

[@devanshdeora2610]

How to get this notes?

[@Sanjeevkumar-gs1po]

Mam pls upload AS 19 and departmental Accs 🙏

[@BhavanasOnlineAcademy]

Sure will try to 😀

[@Lordkrishnac]

thanks mam

[@bipinpalli4196]

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

[@rahulcommerceclass]

yes on telegram

[@laljivarma8917]

Thank u so much mam

[@BhavanasOnlineAcademy]

Welcome!

[@niveraman9607]

Mam plse upload all accounting standard

[@BhavanasOnlineAcademy]

Sure will be upload soon..

[@jesbinjohn5170]

Samma class Akka🔥

[@BhavanasOnlineAcademy]

Thankyou! 😊

[@ganpathraj1698]

Nice

[@BhavanasOnlineAcademy]

Thanks!

[@jeevananthamb1888]

Pls upload AS 29

[@gunjanpradhan9467]

Superb mam

[@BhavanasOnlineAcademy]

Thanks!

[@kunhippaabdul685]

Super

[@BhavanasOnlineAcademy]

Thanks

[@PraveenReddy1983z]

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

[@funnymemes8677]

No , it's should be before approval date

[@CC-ir6gv]

as 19 upload

[@BhavanasOnlineAcademy]

sure

[@niveraman9607]

Plse as 9

[@BhavanasOnlineAcademy]

soon

[@anusha6913]

Please reply to telegram

[@ayishasabi8315]

Thank you so much madam

[@BhavanasOnlineAcademy]

Most welcome!

[@praveennani8064]

Thank u madam

[@BhavanasOnlineAcademy]

😊👍