What is the accounting standard for 'Contingencies and Events Occurring after the Balance Sheet Date'?

AS-1 AS-2 AS-3 AS-4

AS-4

AS-4 deals with treatment in the financial statements of: contingencies events which occur after balance sheet date As per, AS-4, Contingencies and Events Occurring after the Balance Sheet Date prescribes that proposed dividend will be shown in the Notes to Accounts.