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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

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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