Hello sir I am Ashwin Pathak, I have completed lecture no. 70. Its 2AM, still your lecture was attentive (no sleepiness). The way you explained accounting of dividend received, correlating Ind AS 27, Ind AS 109 and AS 13 proves that your teaching is way more than just marks in exam. The breaking of CFS chapter into small concepts and you explaining each concept combined with practical problems makes CFS look easy and understandable. Thank you.