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

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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[@niagaraphopho14]

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]

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

[@ganesh2911]

​@@GauravvDubey😂😂😂😂

[@CaAkash1]

Le liya

[@vinyasv1444]

Which sub is your optional bro...

[@niagaraphopho14]

@@vinyasv1444 commerce and accountancy

[@Mystic_force]

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

[@nobelkk2855]

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

[@KaranSingh-ws7kr]

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

[@kartikgupta3359]

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]

same situation of mine

[@Ajworks-]

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]

Sab covered hai..

[@clips-ce9wf]

@@Ajworks- nope

[@AnilSharma-eh6wb]

dont tell u have taken from PS

[@bharathjangid2685]

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]

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.

[@kunjshukla930]

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.

[@PoorvishaSadishkumar-so1ml]

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

[@the_abhisharma]

Dhanewad sir Radhe Radhe Jai Khatu Shyamji🧡

[@Nancythakrar]

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

[@VeerAgarwal-cd7sk]

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.

[@vanshikasingh338]

👍🏻

[@PuneetKumar-gh9go]

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

[@rahulkumargupta1096]

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

[@pinkalpatel1391]

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-]

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

[@Charteredprateek]

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

[@MinnuReddy]

2:02:16 question 12

[@MinnuReddy]

2:11:09 question 16

[@shashvatkothari9838]

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 ❤

[@yashjain958]

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

[@sarveshjajoo6135]

Absolute Masterpiece... ❤

[@Power_Motivation908]

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

[@RajshekarIengar]

Thank you so much Sir
Radhe Radhe🙏

[@purvibhutra2732]

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]

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

[@chadarrohit97]

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!

[@ashitajain3862]

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.

[@anishapatel1353]

Thank You Sir 😄

[@Mercuriankid]

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.

[@avinashsonawane1204]

Thank you sir ji ❤❤

[@ruthvik_kittur]

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]

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

[@ruthvik_kittur]

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

[@krishashah0701]

Thankyou Sir, lovely explanation!

[@vrindagupta8259]

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]

❤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]

@@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 ....

[@tejaswadher]

Thank you sir for revision lecture...Radhe Radhe

[@enlighten_ca]

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

[@saumyajain6334]

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

[@farhanashaik238]

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.

[@siddharth9627]

thank you for this revision lecture sir

[@dhwaniraithatha]

1:9:40 defined benefit plan

[@krishnayadav7636]

You made it simple 😊

[@omania1160]

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

[@happylife670]

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

[@vanshikasingh8771]

thank you sir!

[@shivamaggarwal884]

Thank you sir

[@chaitanyasagdeo2907]

Thank you Sir Radhe Radhe 😄

[@himanshigupta3356]

Thank you sir🙏

[@diptijain6880]

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🙏😌

[@monishamonu3162]

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]

Sir k channel pr h

[@shantanuagrawal7533]

@@MrAbhishek9807 nai hai channel pe

[@Caguidance]

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]

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

[@aashipansari23]

nahi m,il raha notes

[@manishpurohit8509]

❤ thankyu sir ji 🙏🏻

[@Financial.planning_with_khyati]

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

[@harshpadia5577]

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]

bhai pdf kahan milegi notes ki

[@tanishqjain132]

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

[@Muskan_mittal]

Sir please 33 ka bhi krwado pleasee

[@siddharth9627]

most probably aayega but it will take some days.

[@swetaagarwal5610]

​@@siddharth9627 Are you sure?

[@siddharth9627]

@@swetaagarwal5610 yess

[@swetaagarwal5610]

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

[@CA_Mansi]

+1

[@AB-fr9mg]

Thank you sir pehli baar yeh Ind AS samajh mein aaya

[@CA_Mansi]

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

[@MinnuReddy]

2:02:16 question 12

[@MinnuReddy]

2:11:09 question 16

[@vikask8728]

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

[@jash.b.majmudar]

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

[@bhargavsuryatejaganugula7498]

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

[@patelprusha1320]

Thank you so much 😊

[@rajujha6648]

Thank you sir 🙏🙏🙏🙏🙏

[@rajatsoni3936]

superb revision,superb notes,thank you so much

[@binitjain5872]

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

[@tunm]

Thank you

[@Kalpesh_Jangale]

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

[@derivative880]

1:09:30 DBP

[@manishpurohit8509]

mindblowing outstanding

[@kavishjain7935]

Great Lecture. Thank you, Sir.

[@krushnawaykar6975]

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

[@GauravvDubey]

Yaa exactly

[@Growingindiacom]

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

[@Exploring_Incredible_Bharat]

THANK YOU SIR

[@Rajeev_Yadav.]

Thank you so much Sir ❤️
Radhe Radhe 🙏

[@shrutisharma5986]

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

[@PuneetKumar-gh9go]

Thanks bhaiya aap best ho

[@kajalbhardwaj5419]

Thank you sir👍

[@rishirajgoutam]

Thank you soo much sir, Radhe Radhe ❤

[@swapnalinimbalkar7455]

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

[@mohittulshyan5746]

Iska notes kaha milega sir??

[@shanuagrawal6790]

Best revision video and bestest notes❤

[@DiB-kw1vu]

1:09:35 Defined benefit plan

[@deepaktalreja3546]

You are an excellent person ❣️

[@AmitKumar-ms2xz]

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%,

[@vipulverma6554]

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

[@akshatmaheshwari565]

Notes kidhar available hee?
Site prr to old notes hee

[@Shrithilhegde]

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

[@themarketlife7157]

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

[@akshaymaloo8212]

+1

[@Rohit-pw2hj]

58:45 Post Employment Benefit

[@gopinathhatmode9401]

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

[@bhagyashribapte517]

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)

[@rishabhraj9226]

Sir when will the papers for schedule 3 test series will upload on the website?

[@amaresh6620]

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

[@parthfashion1874]

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

[@manujchandani1747]

Thankyou Sir !!

[@meghadas9829]

Sir maja aa gaya....awesome

[@namanbaghmar2642]

1:09:25 defined benefit plan

[@sanket60100]

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

[@muskang1023]

New notes kb tk aaenge? Site pe ye vale available nhi h

[@Mystic_force]

Thanks a ton sir❤🎉

[@sandeepkumar-iv2tz]

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

[@sahilmore7342]

Thank you very much Sir ❤

[@shaktitiwari3671]

kindly provide this notes in free resources these are not attached
thank you

[@nikitasharma9818]

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😁

[@aaokuchbaatkre2350]

Hello Sir
Per day salary kse calculate hogi by dividing 280 days Or 365 days?

[@ritikapatel2014]

By dividing it with working days...in the example explained above it will be 300 days.

[@ravishekhar8083]

Radhe radhe ❤