A must watch for Parveen sharma Students

As recently discovered by me some one spoke about changed Accounting Treatment of Mutual Fund. Here i'm posting the Accounting treatment taught by Parveen Sharma Sir,If Anyone have Contradictory views about it plz upload the Justification (Note-It's worthy to mention here that the Guidence note on Accounting for Mutual Funds has been Withdrawn due to adoption of A.S 30,31&32 therfore the treatment is as per A.S 30,31&32)

Manish !