CCH Consolidation under Ind AS (IFRS converged Standards) By Ca Parveen Kumar Edition 2016

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Unique Features:

1)     Guidance on When and How to consolidate in Ind-AS regime with illustrations.

2)     Insight on differences between IFRS, Ind-AS and AS at various points in consolidation.

3)     Detailed guidance on definition of control, power and rights as explained in Ind-AS.

4)     Consolidation procedures explained in detail, with steps for implementation.

5)     Consolidation related Model Ind-AS financial disclosures and accounting policies.

6)     Various disclosure requirements explained including interest in other parties.

7)     Analysis of consolidation related disclosures in the few sectors.

8)     Joint arrangements, Non-controlling interest, Equity method and other complexities explained with help of practical examples.

9)     Checklist to help management and audit team. 

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