Скачать или смотреть AS 12 - Accounting for Government Grant | Lecture 2 | CA Raj K Agrawal

In this video, CA Raj K Agrawal breaks down the concept of Government Grants in a clear and practical way. You’ll learn how grants are recognized, the meaning of reasonable certainty, and how different types of grants are treated in Advanced Accounting. Each concept is supported with step-by-step illustrations, making it perfect for CS, CMA, B.Com, and M.Com students.

Topic Covered in the video:
00:00 - Example 2
05:58 - Example 3
19:27 - Example 4
35:21 - Example 5
40:30 - Grant for Non-Depreciable Asset
42:03 - Promotor's Contribution Grant
51:13 - Accounting for Reversal of Grant
51:14 - Example 6
52:26 - Example 7
1:00:23 - Grant for Fixed Asset
1:03:52 - Example 8
1:14:04 - Example 9

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