IND AS 19 Revision | CA Final FR | Employee Benefits | By CA Ajay Agarwal AIR 1

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  • เผยแพร่เมื่อ 28 ส.ค. 2024
  • Topics Coverage:
    Ind AS 19 - Employee Benefits
    Short Term Employee Benefits - Salary/Wages, Bonus (Profit Sharing Plan), Leave Compensation (Paid Leaves)
    Post Employment Benefits - Defined Contribution Plan & Defined Benefit Plan
    Other Long Term Employee Benefits
    Termination Benefits
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ความคิดเห็น • 245

  • @niagaraphopho14
    @niagaraphopho14 ปีที่แล้ว +137

    Already a CA.. now preparing for UPSC.. Sir just came to listen you saying " Radhe Radhe" with that infectious smile of yours!! Thank-you !! Radhe Radhe

    • @GauravvDubey
      @GauravvDubey ปีที่แล้ว +2

      Can you share your LinkedIn Profile...i want to connect

    • @ganesh2911
      @ganesh2911 8 หลายเดือนก่อน +2

      ​@@GauravvDubey😂😂😂😂

    • @CaAkash1
      @CaAkash1 4 หลายเดือนก่อน

      Le liya

    • @vinyasv1444
      @vinyasv1444 4 หลายเดือนก่อน

      Which sub is your optional bro...

    • @niagaraphopho14
      @niagaraphopho14 4 หลายเดือนก่อน

      @@vinyasv1444 commerce and accountancy

  • @nobelkk2855
    @nobelkk2855 ปีที่แล้ว +54

    Just Like JIO, the brothers are Restructuring the entire CA education sector ⚡⚡

    • @KaranSingh-ws7kr
      @KaranSingh-ws7kr 27 วันที่ผ่านมา +1

      And now also doing like Jio; pahele aadat lagawo phir nichodo, 20-25% yearly fees increase karke

  • @Mystic_force
    @Mystic_force ปีที่แล้ว +44

    0:32 - Introduction
    1:50 -Types of Employee benefits
    8:56 -Accounting for short term benefit(Salary)
    14:14 - Short term bonus
    28:25 -Short term Employee benefit ( Leave compensation)
    39:04 - vesting accumulated paid leaves
    47:58 - nonvesting accumulated paid leaves
    54:23 - VVI for exam purpose
    01:22:28- PV concept
    1:47:24 - Plan asset
    2:02:04 -Q no 12
    2:11:09 - q no 16
    01:09:30 - Defined benefit plan

  • @kartikgupta3359
    @kartikgupta3359 ปีที่แล้ว +34

    It's 1st July 2023. My exams are due in Nov 23. I have taken FR classes from a very well reputed faculty. However, right now, I have zero knowledge of FR. Just watched 35 min lecture till now. I am feeling like I can do it in FR now. This is amazing revision. Well done Aggarwal brothers. AIR1 surely wellll deserved :)

    • @clips-ce9wf
      @clips-ce9wf ปีที่แล้ว +2

      same situation of mine

    • @Ajworks-
      @Ajworks- ปีที่แล้ว +1

      Bro did he cover entire syllabus of FR in that all revision lectures please let me know which topics he missed in revision lectures

    • @CaAkash1
      @CaAkash1 ปีที่แล้ว +2

      Sab covered hai..

    • @clips-ce9wf
      @clips-ce9wf ปีที่แล้ว +1

      @@Ajworks- nope

    • @AnilSharma-eh6wb
      @AnilSharma-eh6wb 6 หลายเดือนก่อน +2

      dont tell u have taken from PS

  • @kunjshukla930
    @kunjshukla930 หลายเดือนก่อน +3

    his best dialouge " students ko ye topic kafi tough lagta hai par main bata du ye sabse easy topic hai gabhrane ki koi zaroorat nai hai" sir aisas bolte hi ek lion jesa confidence jaga dete hoo. warriors make warriors while cowards make warriors coward.

  • @bharathjangid2685
    @bharathjangid2685 4 หลายเดือนก่อน +5

    Woww, am amazed, TBH i had taken classes and there it was covered totally different, like Calculating CSC and main focus was only on that and end calculation of DBO and PA was not focused upon, tbh I didn't realise the entire thing is so much connected and seamless, it felt like just one Question and proper explanation of each plan like Articleship ye Note dekh kar dar tha FS mein, abhi lag raha hai kuch nahi tha... Became a fan, thank you so much Sir ❤

  • @khushinyati6888
    @khushinyati6888 ปีที่แล้ว +12

    Thank you so much sir for making this IND-AS so easy ,Thank you is just a small word ,I had taken classes from renowned faculty but was not satisfied with it ,sir you revision lecture are better than other teacher regular lectures.

  • @PuneetKumar-gh9go
    @PuneetKumar-gh9go 7 หลายเดือนก่อน +4

    I am qualified chartered accountant only because of Agarwal brothers. Har har mahadev

  • @PoorvishaSadishkumar-so1ml
    @PoorvishaSadishkumar-so1ml ปีที่แล้ว +6

    Your way of teaching makes all difficult chapters easy.... Thank you would not be enough to express my gratitude for you

  • @Nancythakrar
    @Nancythakrar 10 หลายเดือนก่อน +7

    I want to like this video twice or thrice but I can’t . Genuinely thank you so much sir for such a detailed understanding and also make it open for all. You are the person who really want us to be CA

  • @the_abhisharma
    @the_abhisharma ปีที่แล้ว +11

    Dhanewad sir Radhe Radhe Jai Khatu Shyamji🧡

  • @VeerAgarwal-cd7sk
    @VeerAgarwal-cd7sk ปีที่แล้ว +12

    Radhe Radhe Sir, a request, please upload last day revision video at least 8 to 10 days before exams for FR, SFM, DT and SCMPE, so that all the students can watch the same at their convenience. As watching the video just day before exam used to be difficult, it would be better if in that 1.5 days our focus should be practicing questions and can watch revision video wherever required. Kind Request, please consider this as you and Atul sir always do for students.
    Thank you.

  • @vrindagupta8259
    @vrindagupta8259 ปีที่แล้ว +3

    sir firsttly thankyou for your guidance ....but sir its a humble request to you that pls dont put krishn ji's photo on the cover book bcoz after clearing respective exams of those books people discard them either in dustbin or give in raddi which i feel is kind of disrespecting krishn ji .....(just my opinion)....thankyou in advance if u wish to take action on this :)

    • @commercians8207
      @commercians8207 5 หลายเดือนก่อน

      ❤I respect your devotion to krishnaji
      But he should have thought about it
      it gives us motivation and it’s our responsibility to respect him
      Btw I’ll never give these books in raddi it may help me in practical life
      Just an opinion

    • @vrindagupta8259
      @vrindagupta8259 4 หลายเดือนก่อน

      @@commercians8207 that you won't give in raddi but so many people do ...n even if 1 person also gives ..it will contribute to disrespect krishn ji ....

  • @rahulkumargupta1096
    @rahulkumargupta1096 ปีที่แล้ว +5

    Your Revision are superb sir, It's can't be expressed in words how useful it is during our preparation 😊

  • @Charteredprateek
    @Charteredprateek ปีที่แล้ว +6

    28:20 leave encashment
    58:50 PEB - DCS
    1:09:28 PEB - DBS

    • @MinnuReddy
      @MinnuReddy ปีที่แล้ว +1

      2:02:16 question 12

    • @MinnuReddy
      @MinnuReddy ปีที่แล้ว

      2:11:09 question 16

  • @shashvatkothari9838
    @shashvatkothari9838 ปีที่แล้ว +8

    After Watching Yesterday This Video , My Heart Be Like : “ Main Tera Hayre Jabra Hayre Jabra Fan Ho Gaya “
    I Solved All The Question Of Module without any query.
    Thank You Sir ❤

  • @pinkalpatel1391
    @pinkalpatel1391 ปีที่แล้ว +12

    Sir your lectures such a blessing for CA students. I have seen all of your FR revision lectures and loved the way you covered all the concepts in short time.
    Thank you so much💙
    राधे-राधे

    • @Ajworks-
      @Ajworks- ปีที่แล้ว

      Hi , did he cover entire FR syllabus in this revision lectures, please let me know which topics he not covered so that I can plan for them

  • @yashjain958
    @yashjain958 4 หลายเดือนก่อน +2

    Thank you so much sir, sir bada dar lgta tha is ind as se mujhe guilt h ki maine aap se class kyu nhi Li jab aap revision mai itna acha smjha rhe ho toh main class mai toh bhot ache se yaad ho jata hoga again thank you so much sir

  • @tejaswadher
    @tejaswadher 8 วันที่ผ่านมา +1

    Thank you sir for revision lecture...Radhe Radhe

  • @purvibhutra2732
    @purvibhutra2732 11 หลายเดือนก่อน +2

    Thank you sir for your efforts to make this topic logical and easy to understand. First time samaj me aaya ye topic after watching this lecture.
    It really gives clarity when the concept is explained in hindi.

  • @sushmitashete6768
    @sushmitashete6768 ปีที่แล้ว +4

    Best lecture for studying Ind AS 19 . Thank you so much sir 😊

  • @chadarrohit97
    @chadarrohit97 หลายเดือนก่อน +1

    Thank you so much Ajay sir for your amazing FR revision lectures, marathons, ABC analysis, Important questions list and thorough guidance. I'm a CA now in May 24 attempt.
    Aspirants who are watching this: I'd highly recommend Ajay sir as a Go To for FR! All the best!

  • @saumyajain6334
    @saumyajain6334 หลายเดือนก่อน +1

    Thank you so much sir for such an amazing revision video.. Apke jitna accha koe ni padha sakta sir.. 🙏🙏

  • @Mercuriankid
    @Mercuriankid 10 หลายเดือนก่อน +1

    Ajay sir 🙏 🙌 👏 pata nahi kitna thank you bole aapko . I pray for immense success and prosperity of both of you Ajay and Atul sir, you truly want us to succeed.

  • @Power_Motivation908
    @Power_Motivation908 7 หลายเดือนก่อน +2

    Why do other long term employee benefits does not involve the same degree of uncertainty as the measurement of post employment benefits ?

  • @ashitajain3862
    @ashitajain3862 4 หลายเดือนก่อน +1

    Sir, I have done this chapter twice before watching this video but I was always scared of this Ind AS. For the first time, I have understood the logic behind the key terms. Thank you so much for your efforts.

  • @RajshekarIengar
    @RajshekarIengar ปีที่แล้ว +4

    Thank you so much Sir
    Radhe Radhe🙏

  • @jash.b.majmudar
    @jash.b.majmudar 6 หลายเดือนก่อน +1

    Boss ka Gulaam remains the epic line🤣🤣🤣
    Terrific conceptual clarity 😍😍

  • @farhanashaik238
    @farhanashaik238 11 หลายเดือนก่อน +2

    I have downloaded your concept notes on your telegram channel. It is amazingly easy and condensed to understand and remember better. My doubt is whether that book along with your question bank completely sufficient for 90+ target of fr? I am a May'24 student sir. Thanks for the book and also support.

  • @sarveshjajoo6135
    @sarveshjajoo6135 ปีที่แล้ว +4

    Absolute Masterpiece... ❤

  • @Mona1208-0
    @Mona1208-0 6 วันที่ผ่านมา +1

    Tysm sir 🙏

  • @harshpadia5577
    @harshpadia5577 10 หลายเดือนก่อน +2

    Sir jordar hai each and every revision lectures, concept yu hi clear ho jate chtkiyo me maza aa gaya sub video ek se badh kar ek hai jordar sir thank you very much for such a wonderful revision. Baki kaise dhanyavad Karu aapka eske liye koi words nahi hai amazing. Thank You once again 😊 RADHE ❤ RADHE

    • @manishsaini5414
      @manishsaini5414 2 หลายเดือนก่อน

      bhai pdf kahan milegi notes ki

  • @diptijain6880
    @diptijain6880 6 หลายเดือนก่อน +1

    Everyone says FR is difficult and most lengthy subject of CA FINAL, its true... But sir you made it so interesting, easy and made it learn with fun🤩😉
    Now every concept of FR is very cleared bcz of you only
    Thank you sir🙏😌

  • @happylife670
    @happylife670 ปีที่แล้ว +2

    Sir please upload impairment full video like this please sir, no sir can teach with such clarity .. please sir 🙏🙏

  • @siddharth9627
    @siddharth9627 ปีที่แล้ว +5

    thank you for this revision lecture sir

  • @AB-fr9mg
    @AB-fr9mg 4 หลายเดือนก่อน +1

    Thank you sir pehli baar yeh Ind AS samajh mein aaya

  • @ruthvik_kittur
    @ruthvik_kittur 7 หลายเดือนก่อน +1

    Doubt: Sir aapne bola tha vesting (paid in cash) ke case mai expectation nahi lagate, but illustration 4 (ICAI) ne sick leaves ke case mai expected number of employees liya hai? So what's the correct treatment?

    • @carolinaking45
      @carolinaking45 6 หลายเดือนก่อน

      It is the ques. of non- vesting leaves not vesting.

    • @ruthvik_kittur
      @ruthvik_kittur 6 หลายเดือนก่อน

      @@carolinaking45 there are two subparts, 1st is vesting, 2nd is non vesting.

  • @monishamonu3162
    @monishamonu3162 ปีที่แล้ว +10

    sir the notes through which you are teaching in this video is not included in the concept notes of may 23 kindly provide the link for this chapter's notes

    • @MrAbhishek9807
      @MrAbhishek9807 ปีที่แล้ว

      Sir k channel pr h

    • @shantanuagrawal7533
      @shantanuagrawal7533 ปีที่แล้ว

      @@MrAbhishek9807 nai hai channel pe

    • @Caguidance
      @Caguidance ปีที่แล้ว

      Or koi ind as k notes bhi update huye h kya. Mene may 23 k liye prf jo tha website pr, wohe lia h print.. Plz kuch or updated notes h toh btana

    • @Caguidance
      @Caguidance ปีที่แล้ว

      Ind as 19 k updated notes h abhi kal kici ne channel pr share kia h check krlo

    • @aashipansari23
      @aashipansari23 ปีที่แล้ว

      nahi m,il raha notes

  • @Muskan_mittal
    @Muskan_mittal ปีที่แล้ว +29

    Sir please 33 ka bhi krwado pleasee

    • @siddharth9627
      @siddharth9627 ปีที่แล้ว

      most probably aayega but it will take some days.

    • @swetaagarwal5610
      @swetaagarwal5610 ปีที่แล้ว

      ​@@siddharth9627 Are you sure?

    • @siddharth9627
      @siddharth9627 ปีที่แล้ว

      @@swetaagarwal5610 yess

    • @swetaagarwal5610
      @swetaagarwal5610 ปีที่แล้ว

      @@siddharth9627 ind as 33 ki Ajay sir k class li solution kahan se milegi?

    • @CA_Mansi
      @CA_Mansi ปีที่แล้ว

      +1

  • @tanishqjain132
    @tanishqjain132 10 หลายเดือนก่อน

    15:32 bonus on 30 june + 26:49
    1:58:53 asset ceiling (cap)

  • @krishashah0701
    @krishashah0701 ปีที่แล้ว +3

    Thankyou Sir, lovely explanation!

  • @dhwaniraithatha
    @dhwaniraithatha 11 หลายเดือนก่อน +1

    1:9:40 defined benefit plan

  • @enlighten_ca
    @enlighten_ca ปีที่แล้ว +1

    Plz provide IND AS 19 updated notes... because Nov 22 ki concept book me shi se notes nhi h iss IND AS ka

  • @ravishekhar8083
    @ravishekhar8083 26 วันที่ผ่านมา +1

    Radhe radhe ❤

  • @MinnuReddy
    @MinnuReddy ปีที่แล้ว +2

    2:02:16 question 12

    • @MinnuReddy
      @MinnuReddy ปีที่แล้ว

      2:11:09 question 16

  • @anishapatel1353
    @anishapatel1353 ปีที่แล้ว +4

    Thank You Sir 😄

  • @vikask8728
    @vikask8728 ปีที่แล้ว +5

    Thank you very much for best lectures on IND AS-19

  • @omania1160
    @omania1160 ปีที่แล้ว +1

    Sir chain holding m parent holding 80% in S1 and S1 holding 60% in s2 then if s2 paid Rs.100 dividend to their shareholders then what will be the adjustment in consolidated other equity

  • @CA_Mansi
    @CA_Mansi ปีที่แล้ว +2

    Thank you so much sir , ☺️ bhaut aache se smj aaya

  • @shrutisharma5986
    @shrutisharma5986 5 หลายเดือนก่อน +1

    Tysm sir I'm in CMA inter ... N your revision videos are really really helpful 🫶 thanks alot

  • @krishnayadav7636
    @krishnayadav7636 ปีที่แล้ว +4

    You made it simple 😊

  • @bhargavsuryatejaganugula7498
    @bhargavsuryatejaganugula7498 ปีที่แล้ว +4

    sir please teach in english it will be useful for southern ca students too

  • @Sony-qr2ci
    @Sony-qr2ci ปีที่แล้ว +2

    Thank you sir

  • @Kalpesh_Jangale
    @Kalpesh_Jangale 11 หลายเดือนก่อน

    Mind Blowing Revision - Thanks Agrawal Brothers!!! RADHE RADHE !!!

  • @chaitanyasagdeo2907
    @chaitanyasagdeo2907 ปีที่แล้ว +2

    Thank you Sir Radhe Radhe 😄

  • @swapnalinimbalkar7455
    @swapnalinimbalkar7455 10 หลายเดือนก่อน

    Too much clarity of concepts through revision only ... Thank you so much Sir ❤

  • @vipulverma6554
    @vipulverma6554 11 หลายเดือนก่อน

    Bhai aapko dil se naman h mera ❤. Aapne meri tayari krwa di hath jodke
    Thanku sir 🙏

  • @rajatsoni3936
    @rajatsoni3936 ปีที่แล้ว +2

    superb revision,superb notes,thank you so much

    • @binitjain5872
      @binitjain5872 ปีที่แล้ว

      Notes kaha Mila ind as 19 ka ... concept notes me to purana notes h....khali

  • @sanket60100
    @sanket60100 6 หลายเดือนก่อน

    01:22:26 PV concept in DBO current service cost

  • @shanuagrawal6790
    @shanuagrawal6790 4 หลายเดือนก่อน +1

    Best revision video and bestest notes❤

  • @derivative880
    @derivative880 ปีที่แล้ว +2

    1:09:30 DBP

  • @vanshikasingh8771
    @vanshikasingh8771 ปีที่แล้ว +2

    thank you sir!

  • @Phantomoo7
    @Phantomoo7 ปีที่แล้ว

    Nice video, but seriously only small part explain pre 9/11 events, to answer why 9/11 happened, please give more details to 1st iraq war and Saudis talks with osama and his exile to sudan. Christian soldiers on islamic land was intolerabale to osama......I rarely find any information on 1st iraq war and events in such topic videos

  • @nikitasharma9818
    @nikitasharma9818 ปีที่แล้ว

    Radhe Radhe sir🙏
    Jai shree krishna🙏
    Apka pdane k tareeka bhot hi jyda acha hai, specially y ho steps k through sare concept ko samjana
    Mje FR se bhot jyda darr lgra tha , itna darr ki m rone b lg jati thi but now , ab sb bdya hai
    Thank u sir
    Thank u arbo much😁

  • @kavishjain7935
    @kavishjain7935 ปีที่แล้ว +1

    Great Lecture. Thank you, Sir.

  • @himanshigupta3356
    @himanshigupta3356 ปีที่แล้ว +3

    Thank you sir🙏

  • @rajujha6648
    @rajujha6648 7 หลายเดือนก่อน +1

    Thank you sir 🙏🙏🙏🙏🙏

  • @manishpurohit8509
    @manishpurohit8509 ปีที่แล้ว +2

    ❤ thankyu sir ji 🙏🏻

  • @girijabhavanikatkam832
    @girijabhavanikatkam832 6 วันที่ผ่านมา

    14:09 bonus

  • @bhagyashribapte517
    @bhagyashribapte517 4 หลายเดือนก่อน

    Thank you so much sir
    Upto 28:41 normal ie short term salary, bonus etc
    From 28:41 leave compensation ( again ye bhi short term hi he)

  • @AmitKumar-ms2xz
    @AmitKumar-ms2xz ปีที่แล้ว

    Sir Miane Abhi abhi Class le hai but ye lecture muje nahi mila
    muje purana lecture mila tha or ye notes bhi nahi the purane the
    jis me theory bilkul different hai 50%,

  • @Rajeev_Yadav.
    @Rajeev_Yadav. 11 หลายเดือนก่อน

    Thank you so much Sir ❤️
    Radhe Radhe 🙏

  • @DiB-kw1vu
    @DiB-kw1vu 4 หลายเดือนก่อน

    1:09:35 Defined benefit plan

  • @deepaktalreja3546
    @deepaktalreja3546 4 หลายเดือนก่อน +1

    You are an excellent person ❣️

  • @manishpurohit8509
    @manishpurohit8509 ปีที่แล้ว +3

    mindblowing outstanding

  • @PuneetKumar-gh9go
    @PuneetKumar-gh9go ปีที่แล้ว +1

    Thanks bhaiya aap best ho

  • @gopinathhatmode9401
    @gopinathhatmode9401 ปีที่แล้ว +1

    Please sir can you upload revision lecture of Ind As 33: EPS.

  • @namanbaghmar2642
    @namanbaghmar2642 หลายเดือนก่อน

    1:09:25 defined benefit plan

  • @sandeepkumar-iv2tz
    @sandeepkumar-iv2tz 5 หลายเดือนก่อน

    Balance sheet me kiss jagah show krte hai Net balance of DBO & PLAN ASSET

  • @krushnawaykar6975
    @krushnawaykar6975 ปีที่แล้ว +1

    Where can we get these notes?
    Not updated on AIR CA website.......

  • @tunm
    @tunm ปีที่แล้ว +2

    Thank you

  • @rishirajgoutam
    @rishirajgoutam 11 หลายเดือนก่อน

    Thank you soo much sir, Radhe Radhe ❤

  • @Financial.planning_with_khyati
    @Financial.planning_with_khyati ปีที่แล้ว +1

    sir are these notes of Ind AS 19 available on your website?

  • @Rohit-pw2hj
    @Rohit-pw2hj ปีที่แล้ว

    58:45 Post Employment Benefit

  • @patelprusha1320
    @patelprusha1320 ปีที่แล้ว +2

    Thank you so much 😊

  • @Exploring_Incredible_Bharat
    @Exploring_Incredible_Bharat 11 หลายเดือนก่อน +1

    THANK YOU SIR

  • @meghadas9829
    @meghadas9829 4 หลายเดือนก่อน +1

    Sir maja aa gaya....awesome

  • @mohittulshyan5746
    @mohittulshyan5746 ปีที่แล้ว +1

    Iska notes kaha milega sir??

  • @Growingindiacom
    @Growingindiacom ปีที่แล้ว

    Sir ye vale notes and apko site pe jo notes h vo alag alag q h??????

  • @amaresh6620
    @amaresh6620 ปีที่แล้ว

    Thank you for your support sir ❤❤❤❤❤🙏🙏🙏🙏💐💐💐

  • @parthfashion1874
    @parthfashion1874 11 หลายเดือนก่อน

    Thank you so much sir .. for these revision videos ..

  • @SandeepJha2626605
    @SandeepJha2626605 ปีที่แล้ว

    question bank for may 2022 doent have this question , can someone tell difference between may 2022 question and may 2023 questions, where can i update my qestions from ?

  • @The_Rajat_Solanki
    @The_Rajat_Solanki หลายเดือนก่อน +1

    Best in FR

  • @kajalbhardwaj5419
    @kajalbhardwaj5419 ปีที่แล้ว +1

    Thank you sir👍

  • @Shrithilhegde
    @Shrithilhegde ปีที่แล้ว

    Sir in important question list in Ind as 36 qstn no 23 24 25 27 are given ...but it is not there in the may 23 book ..pls confirm

  • @tanvi9862
    @tanvi9862 4 หลายเดือนก่อน +1

    Exceptional Explanation & teaching style! GRATEFUL 🥹🙌🏼🙏🏼

  • @soumyagupta2487
    @soumyagupta2487 4 หลายเดือนก่อน

    59:53 defined contribution plan

  • @themarketlife7157
    @themarketlife7157 ปีที่แล้ว

    Sir iske notes kaha milenge free resources walle notes aur yaha walle notes jisse aap padha re hai wo different hai is IND AS ke

  • @swarnimsingh3107
    @swarnimsingh3107 15 วันที่ผ่านมา

    51:00
    1:24:00

  • @prachibansal7905
    @prachibansal7905 6 หลายเดือนก่อน

    best revision full concept clarity😍