Bharat Practical Guide to Consolidated Financial Statements Kamal Garg
Bharat Practical Guide to Consolidated Financial Statements Kamal Garg
Description
It gives me immense pleasure in presenting before the readers the second edition of “Practical guide to Consolidated Financial Statements under AS and IND AS”. This book will serve as a ready reference 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:
- Detailed analysis of AS and Ind AS on Consolidation;
- Separate discussion for consolidation methodologies (for holding subsidiaries investment in associates and interest in joint ventures);
- Illustration on each and every aspect that may arise during consolidation of financial statements;
- Comprehensive illustration on a Group’s Consolidated Financial Statement (with Subsidiary, Associate and Joint Venture put together);
- Guidance Note on Audit of Consolidated Financial Statements;
- Illustrative formats for audit reports on consolidated financial statements
Contents
- Books of Account, Statutory Registers and Records
- Financial Reporting
- AS-21: Consolidated Financial Statements
- AS-23: Accounting for Investments in Associates in Consolidated Financial Statements
- AS-27: Financial Reporting of Interests in Joint Ventures
- Holding & Subsidiary Companies: CFS Methodology
- Accounting for Investments in Associates: CFS Methodology
- Financial Reporting of Interests in Joint Ventures
- Practical Approach to CFS: Holding & Subsidiary
- Practical Approach to CFS: Associates
- Practical Approach to CFS: Joint Ventures
- Comprehensive Approach to CFS
- IAS & IFRS Oil Consolidated Financial Statements
- Consolidation of Accounts
- Guidance Note on Audit of Consolidated Financial Statements (Revised)
- 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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