Description
Snow White Publications Pvt Ltd First Lessons In Financial Reporting For Ca Final For Old Syllabus by M P Vijay Kumar
Special Features
Fully solved problems exceeding 200
Step-by-Step Methodology to solving problems
Library of Adjustments
Functional Presentation of theory
Pleasingly elaborated and solution-driven accounting adjustment\
Well-updated add-ons by way of FAQs, Expert Advisory Committee Opinions,all recent pronouncements and AS Interpretations of ICAI (Including the notification dated 30th March 2016 on Accounting Standards)
Meaningful illustration of past twenty examinations of ICAI
Table of Contents:
Accounting for Amalgamations and Corporate Restructuring
1. Computation and discharge of Purchase consideration
2. Methods of Amalgamation
3. Purchasing Company holding Shares in Selling Company
4. Selling Company holding Shares in Purchasing Company
5. Cross Holding
6. Internal Reconstruction
7. Demerger/Hiving off/Spin off
8. Restructuring – Exchange of Divisions
9. Buy Back of Shares
10. Miscellaneous
Valuation of Goodwill Business and Shares
1. Valuation of assets
2. Valuation of inventory
3. Valuation of investments
4. Valuation of Goodwill
5. Valuation of Shares
6. Valuation of Business
7. Valuation of Brands
8. Miscellaneous
Consolidation of Financial Statements
Consolidation – Basic Concepts
Bonus Issue
Investment in Preference Shares
Different Reporting Dates
Different Accounting Policies
Multiple Stage of Acquisition
Disposal of Investment in Subsidiary
Consolidated Profit and Loss A/c
Multiple Independent Subsidiaries
Chain Holding
Triangle Holding
Cross Holding
Foreign Subsidiaries
Associates
Joint Ventures
Composite Problems
Miscellaneous
Miscellaneous:
Guidance Notes
Value Added Statement
Economic Valued Added/Shareholders Value Added
Market Value Added
Human Resources Accounting
Financial Reporting for Financial Institutions
Appendix I – The Companies Act 2013 Schedule III
Appendix II – Solved exam papers
Appendix III – Recent Development
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.