CA Inter Advance Accounts AS 4 Summary Notes PDF

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We are Sharing With You CA Inter Advance Accounts Accounting Standard 4 Summary Notes. So kindly Check Out our http://www.castudynotes.com website and ALL the Best for Your Upcoming Exams.

CA STUDY NOTES

Accounting Standard (AS) 4*
Contingencies and Events Occurring After the Balance Sheet Date


Introduction

  1. This Standard deals with the treatment in financial statements of
    (a) contingencies, and
    (b) events occurring after the balance sheet date.
  2. The following subjects, which may result in contingencies, are excluded
    from the scope of this Standard in view of special considerations applicable
    to them:
    (a) liabilities of life assurance and general insurance enterprises arising
    from policies issued;
    (b) obligations under retirement benefit plans; and
    (c) commitments arising from long-term lease contracts

Download AS 4 Summary PDF Notes

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