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CA Final First Lessons in Financial Reporting New Syllabus For May 2020 By M P Vijay Kumar

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Author : M P Vijay Kumar
Publisher : Snow white
Edition : For May 2020 Exams

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Book Details

For CA – Final Students New Syllabus
With References to the Companies Act 2013 & Schedule III
Fully solved problems exceeding 150
Step-by-Step methodology to solving problems
Functional presentation of theory
Pleasingly elaborated and Solution – Driven Accounting Adjustments
Consolidation problems solved both under AS and Ind AS

Contents =

Computation and Discharge of Purchase Consideration
Methods of Amalgamation
Purchasing Company Holding Shares in Selling Company
Selling Company Holding Shares in Purchasing Company
Cross Holding
Internal Reconstruction
Demerger / Hiving off / Spin off
Restructuring – Exchange of Divisions
External Reconstruction
Buy Back of Shares
Consolidation – Basic Concepts
Bonus Issue
Investments in Preference Shares
Different Reporting Dates
Different Accounting policies
Multiple Stages of Acquisition
Disposal of Investment in Subsidiary
Consolidated Profit and Loss A/C
Multiple Independent Subsidiaries
Chain Holding
Triangle Holding
Cross Holding
Foreign Subsidiaries
Joint Ventures
Composite Problems
Guidance Notes
Accounting for Carbon credits
Accounting for E-Commerce business
Integrated Reporting
Corporate Social Responsibility Reporting
Human Resources Accounting
Value Added Statement
Appendix I – The Companies Act 2013 Schedule III
Appendix II – Consolidation of Financial Statements (As per AS)

About The Author:-

Mr. M. P. Vijay Kumar has been the Chief Financial Officer of Sify Technologies Limited since October 18, 2007. Mr. Kumar has been Partner of Yoganandh & Ram, Chartered Accountants for the past eight years. His areas of expertise includes financial/management consulting, legal advisory services and management audit. Prior to joining Yoganandh & Ram, Mr. Kumar worked for seven years with Sundaram Finance Services Ltd., Chennai, the investment banking division of Sundaram. His books published is Financial Reporting with Snow White Publishing CA Final in 2014 Edition and Business Laws, Ethics & Communication with Snow White Publishing for exam CA IPCC August 2014 Edition