AS 4 in ENGLISH - Contingencies and Events Occurring After the Balance Sheet Date - CA Inter/IPCC
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- čas přidán 8. 09. 2020
- #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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If fabulous teaching had a face... 😊😊 very great explanation mam thxx
Thank you so much it will help to revise as ... #CA-INTER.
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.. 😄😄
Omg u just rocked it maam very nice explanation thank u a lot. Have exam on 14th going watch ur AS playlist.
Thank you!
Thank u mam really useful. Got 100% clarity with your simple explanation...Also mam please upload AS-24 & AS-29
Madam , please add AS 29 lectures also , please..........
Your lectures are very helpful during preparation & concept clarity was at top notch 🙏
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
Thank you. Sure 👍
Nice and simple explanation. I have found some mike glitches in between. Thank you ma'am
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
Right 👍🏻
Yes the Financial Statement is to be prepared on Liquidation basis
I really loved your way of teaching thanks soo much maam
03:33 Events
17:45 Exception to Non Adjustment
20:10 Proposed Dividend
23:16 Qtns
Oh my lord.....Ur fluency❤nd conceptual clarity😍🤩
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
Very helpfull 👏🏻, good understanding
Class was really helpfull chechi.❤
Can you please upload a video on AS 22 also which is " Accounting for taxes on income."
Thankyou 😊 sure will try to upload soon!
Thank you ma'am
Understood clearly
Now i can say AS is scoring thanks mam
Thank you mam.Love from Telangana☺️
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
Nice and detailed exaplanation mam.....thnak you soo much
Thank you! 😊
It will be very helpful for self studying students.
Please do videos for all AS .
Get all AS videos from my channel
Fill in the blanks 🤣🤣🤣, thank you for the clarity mam
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
watch the entire video... the land example answers your question.
@@jonathangeorge787
Hmm got it.
The best explanation. Thank you so much ma'am.
You're a gem ma'am!
Best video in CZcams for full as4 sufficient knowledge for exam no rubbish
Thank you!
Unable to access in telegram group for notes .
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
Your very underrated mam 👏 👌 🙌 🙏🏻
Thankyou mam.... Clearly Explained 🙌🙌🙌...thx💥💥💥
A veryyy useful one.... Very much clear.... Thank you soo much mam
Most welcome!
It is very much helpful, thank you sooo much mam
Thank you so much mam ❤
sare accounting standard ke notes upload krdijiye bht help hojayegi please
Very good explanation can you please make video on as 19 ans as 22 please....🙏
Thanks
Nicely explained , thank you mam for your efforts. Love from Assam
Thank you!
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
then after approval nothing will happen they will treated in next or current running fy
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
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 )
@@CAAspirant-fc5sg thnx ❤️
Very well explained.. thank you mam🤗♥️
Thank you!
Thank you so much mam, this video is very helpful 😊
Very good lecture ,keep up the good work 🔥
Thank you!
18:00 going concern
Maam are you sure about the "going concern" wala disclosure? As I can't find it elsewhere
Thank you so much.. It's very helpful 😊🤝
Superb madam 😍thank u so much we’ll explained 👍🙏👌
Thank you! 😊
Tq u soo much mam
I m watching this video in 2024❤
Thank you very much mam....... totally amazing 😍 super explanation and clarity
Thank you! 😊
Thank you mam ....so much useful🙏🙏
Mam is this applicable for May 24 syllabus ???
Yes
Nice and clear explanation mam
I understood the concepts very clearly
Thank you 😊
Is this applicable for new syllabus also.
Very clearly explained 👌
Thanks
Thank you so much madam
You're welcome! 😊
Very good lecture mam thaks 👍❤️ for your efforts 🙏🙏
Thank you 😊
Thank you, Madam,
Where are these handwritten notes?
on telegram channel
Thankyou ma'am . This was a very good lecture ❤️
Thanks 😄
Very nice lecture madam
Mam ur telegram link is not opening plz share something link or pdf for the notes plz plz
Mam please upload all AS(accounting standards) under advance accounting
Sure I will
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
@@sumitpatil2491 thank you for clearing my doubt! :))
Are you also a CA Intermediate Student?
@@aneeshallyuland4279 bro what was the answer? can't able to see the comment!!!
Very nice teaching mam....
Thank you!
superbb explanation
Mam please suggest..is calculator casio mj 100da is allowed in CA inter exam?
It's allowed and most of the students are using it. So no worries
@@umasankarh1974 Ok Thank you
Mam pls upload balance AS in Advance accounting pls mam
Is this applicable for Nov 2021?
Yes
Very helpful please upload as 19
Thankyou sure 😊
Mam all accounting standards handwritten notes available or not
heartfull thanks
Thank you mam ❤❤❤❤❤❤❤❤❤
Really very helpfull akka❤️🎉
Thanks for this lecture
Most welcome
Any body watching after march 2023?
It’s relevant for May/Nov 2023
Thank you akka
Tq so much madam
Thanks🙏
Thanks Mam...
you rock mam
How to dload your notes ?
Tqqq madam
Best.... 👍💯
Thankyou!
Mam kindly share us AS 29
How to get this notes?
Mam pls upload AS 19 and departmental Accs 🙏
Sure will try to 😀
thanks mam
Are these notes available for us to download ma'am?
yes on telegram
Thank u so much mam
Welcome!
Mam plse upload all accounting standard
Sure will be upload soon..
Samma class Akka🔥
Thankyou! 😊
Nice
Thanks!
Pls upload AS 29
Superb mam
Thanks!
Super
Thanks
if the theft was happend on feb ,and discovered before the approval of finanacial statements is it was adjustable?
No , it's should be before approval date
as 19 upload
sure
Plse as 9
soon
Please reply to telegram
Thank you so much madam
Most welcome!
Thank u madam
😊👍