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Practical Guide to Consolidated Financial Statements under AS and Ind AS with Illustrations

Practical Guide to Consolidated Financial Statements under AS and Ind AS with Illustrations

  • ₹1,495.00

In Stock
  • Author(s): C.A. Kamal Garg
  • Brand: Bharat Law House
  • Edition: 3 Ed 2019
  • ISBN 13 9789386920201
  • Approx. Pages 840 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

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Description
It gives me immense pleasure in presenting before the readers the second edition "Practical guide to Consolidated Financial Statements under AS and Ind AS". This book will serve as a ready referencer for Chartered Accountants as well  as other professionals concerned, directly or indirectly, with preparation and  presentation of Consolidated Financial Statements, This handbook is equipped with the following features:
1.   Detailed analysis of AS and Ind AS Consolidation;
2.   Separate discussion for Consolidation Methodologies (for holding subsidiaries, investment in
      associates and interest in joint ventures);
3.   Illustration on each and every aspect that may arise during Consolidation of Financial Statements;
4.   Comprehensive illustration on a Group's Consolidated Financial Statement (with Subsidiary, Associate
      and Joint Venture put together);
5.   Guidance Note on Audit of Consolidated Financial Statements.
6.   Illustrative formats for audit reports on consolidated financial statements
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Contents
Chapter 1    Books of Account, Statutory Registers and Records
Chapter 2    Financial Reporting
Chapter 3    AS - 21 : Consolidated Financial Statement
Chapter 4    AS - 23 : Accounting for Investments in Associates in Consolidated Financial Statements
Chapter 5    AS - 27 : Financial Reporting of Interests in Joint Ventures
Chapter 6    Holding & Subsidiary Companies : CFS Methodology
Chapter 7    Accounting for Investments in Associates : CFS Methodology
Chapter 8    Financial Reporting of Interest in Joint Ventures
Chapter 9    Practical Approach to CFS : Holding & Subsidiary   
Chapter 10  Practical Approach to CFS : Associates
Chapter 11   Practical Approach to CFS : Joint Ventures
Chapter 12   Comprehensive Approach to CFS
Chapter 13   IAS & IFRS on Consolidated Financial Statements   
     I.    Ind AS 27 (IAS 27) : Separate Financial Statements
     II.   Ind AS 110 (IFRS 10) : Consolidated Financial Statements
     III.  Ind AS 111 (IFRS 11) : Joint Arrangements
     IV.  Ind AS 28 (IAS 28) : Investments in Associates and joint Ventures
     V.   Ind AS 103 (IFRS 3) : Business Combinations
     VI.  Ind AS 112 (IFRS 12) : Disclosure of Interests in Other Entities
Chapter 14  Consolidation of Accounts
Chapter 15  Guidance Note on Audit of Consolidated Financial Statements (Revised)
Chapter 16  Consolidation of Accounts of Section 8 Companies under AS and Ind AS
Appendix 1   Illustrative Reports under Standards on Auditing
Appendix 2   Schedule III
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Author Details
Mr. Kamal Garg is an associate member of the Institute of Chartered Accountants of India. He is first class graduation from Deen Dayal Upadhyaya College, University of Delhi. His areas of interest include accounting and auditing. He has contributed articles for students ’Newsletter of ICAI and other professional journals. He has participated at Seminars as a speaker and is an eminent faculty on auditing. He has addressed innumerable workshops on Accounting Standards and IFRS across India including almost all the metros. He is also a guest speaker at Pristene’s Knowledge Group (PKG), Mumbai. He has to his credit several books for the professionals and students which are widely acclaimed.
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