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