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Consolidated Financial Statements under Companies Act 2013

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Key Features
  • Consolidation of financial statements for unlisted companies under the Companies
  • Additional requirements to be complied while presenting consolidated statements
  • Consolidation principles under AS 21, 23 & 27
  • Detailed disclosure checklist for consolidation
  • Guidance on Practical issues in consolidation
  • Illustrative consolidated financial statements
Description

A Practical Guide to Consolidated Financial Statements under Companies Act 2013
The recently introduced Companies Act, 2013 has been rightly termed as the dawn of a new area. Apart from bringing far reaching changes in other areas, the spectrum of financial reporting has widened and brings higher responsibilities on those associated with financial reporting , be it the auditors or the management. A Practical Guide to Consolidated Financial Statements under Companies Act, 2013 is the second publication in our series on Financial Reporting which aims at explaining the requirements relating to consolidation of financial statements in a simple language with real life examples.

More Details About Consolidated Financial Statements under Companies Act 2013
General Information
Author(s)CA. (Dr.) Sanjeev Singhal & CA. R. Sankaraiah
PublisherCCH India
ISBN9789351290988
Pages480
BindingSoftbound
LanguageEnglish
Publish YearOctober 2013
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