Скачать или смотреть AS 15: Employee Benefit II Revision Video I Must watch CA Inter J-26 Exams I CA Ashish Bansal (AIR7)

📘 AS 15 – Employee Benefits | CA Inter Revision (Concepts Only)

This revision lecture on AS 15 – Employee Benefits is designed specifically for CA Inter students who want clarity of concepts before jumping into questions.

In this session, we focus only on conceptual understanding, without ICAI module questions. All illustrations and exam-oriented questions will be covered separately in Part 2.

🔍 Topics Covered in This Video:

Meaning and scope of Employee Benefits
Classification of employee benefits under AS 15
Short-term employee benefits
Post-employment benefits
Other long-term employee benefits
Termination benefits
Accounting treatment of short-term employee benefits
Introduction to defined contribution plans vs defined benefit plans
Conceptual understanding of gratuity and leave benefits
Key definitions and examiner-relevant terminology

This lecture is ideal for:
First-time learners of AS 15
Students struggling with logic behind employee benefit accounting
Quick revision before solving RTP, MTP, and exam questions

📌 Note:
Numerical illustrations, ICAI module questions, and exam-level problems are intentionally not included in this video and will be covered comprehensively in AS 15 – Part 2.

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