
Padhuka's Student Guide On Financial Reporting For (CA Final) By CA G sekar
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Author : CA G sekar B. Saravana Prasath
Publisher : Padhuka ccH
Edition : for May 2018 Exam
Book Details
Description The New Edition of Students’ Guide on Financial Reporting — For CA Final Course, comes with a refreshing style and presentation, with the following special features Complete Coverage of the CA Final financial Reporting Syllabus Content Update on Schedule III with Practical Questions and Presentation Guidelines Summary of all Accounting Standards & Comparison with lnd AS, IAS, etc Coverage of Guidance Notes issued by the ICAI Use of Diagrams, Tables and Flowcharts for higher clarity of concepts Solved Illustrations as guidance to (he Student on how to present answers in Professional Exams The Authors wish to state certain key aspects to assist Students in their preparation Accounting is an art, and confidence can be gained by ‘practicing’ reasonable number of illustrations in every area with full involvement. Mere reading as (0 how a question is solved in The Textbook will not be sufficient Procedure I Principle for treating specific items, e,g, elimination of unrealised profits in Consolidation process, etc, should be ‘remembered’, In any question, the procedure I principle Remains the same, only numbers differ. Good Memory of Principles is starting point for better Control and grasp over the concepts, In areas like Amalgamation, Consolidation, etc, “adjustments” are made to two tallied Balance Sheets, If Debit and Credit Principles al’e taken care of and considered properly, the final I Revised Balance Sheet can be easily drawn, There is no question of Balance Sheet no! Tallying, etc Reasonable Assumptions (within the scope of the question) can be made in appropriate situations, and it is not necessary to re-solve the question under the alternative assumption in all cases Contents Company Financial Statements – Schedule III Accounting for Corporate Restructuring Consolidated Financial Statements Valuation Assets and Liabilities Goodwill Shares Business Accounting for Share Based Payments Financial Reporting by Financial Institutions Developments in Accounting Developments in Financial Reporting Value Added Statement Economic Value Added, Shareholders Value Added & Market Value Added Human Resource Accounting Guidance Notes Terms used in Financial Statements Accounting Matters – Accrual, Revaluation Reserves, etc. Tax Matters _. Direct and indirect Tax Matters Standards Accounting Standards – Summary* Comparison between Ind AS and IAS – Carve Outs / Ins