Bharat’s Practical Guide to Consolidated Financial Statements by KAMAL GARG (Edition 2019)

Description

CONTENTS : –
1 BOOK OF ACCOUNT, STATUTORY REGISTERS AND RECORDS
1 FINANCIAL REPORTING
2 AS-21 CONSOLIDATED FINANCIAL STATEMENTS
3 AS-23 ACCOUNTING FOR INVESTMENTS IN ASSOCIATES IN CONSOLIDATED FINANCIAL STATEMENTS
4 AS-27 FINANCIAL REPORTING OF INTERESTS IN JOINT VENTURES
5 HOLDING & SUBSIDIARY COMPANIES : CFSMETHODOLOGY
6 ACCOUNTING FOR INVESTMENTS IN ASSOCIATES : CFS METHODOLOGY
7 FINANCIAL REPORTING OF INTERESTS IN JOINT VENTURES
8 PRACTICAL APPROACH TO CFS : HOLDING & SUBSIDIARY
9 PRACTICAL APPROACH TO CFS : ASSOCIATES
10 PRACTICAL APPROACH TO CFS : JOINT VENTURES
11 COMPREHENSIVE APPROACH TO CFS
12 IAS & IFRS ON CONSOLIDATED FINANCIAL STATEMENTS
13 SUMMARY ON GUIDANCE NOTE ON AUDIT OF CONSOLIDATED FINANCIAL STATEMENTS

APPENDIX 1 SPECIMEN REPORTS OF COMPANIES
APPENDIX 2 SCHEDULE III
APPENDIX 3 COMMENCEMENT OF PROVISIONS