Description
Bloomsbury Professional India Guide to Understanding Financial Statements Interpretation, Application and Analytics by B D Chatterjee
Covers the Revised Guidance Notes on Schedule III issued by ICAI in January 2022
Highlights:
- Lucid commentary on interpretation of Financial Statements,
- Deep dive into the Building Blocks of Financial Statements,
- Application of Financial Statements in Corporate Restructuring and Consolidated
Financial Statements and nuances of Financial Reporting of Non-Banking Financial
Companies,
- Drill down into Analytics related to Health and Hygiene of the businesses emanating
from Financial Statements,
- Covers over 300 Illustrations, charts and case studies explaining the concepts.
Key features of the book
The book assimilates the understanding of Financial Statements into the following
sections:
SECTION I addresses the Overview related Financial Statements including current
non-current classification:
- Financial Statements
- Current Non-current classification
SECTION II discusses the Building Blocks of developing, presentation and
interpretation of Financial Statements:
Shareholders’ Funds
- Non-current Liabilities
- Current Liabilities
- Non-current Assets
- Current Assets
- Statement of Profit & Loss and other Comprehensive Income
- Contingent Liabilities and Assets
- Statement of Cash Flows
- Other Notes on Accounts
SECTION III highlights the application of Financial Statements in Corporate
Restructuring and Consolidated Financial Statements:
- Corporate Restructuring
- Consolidated Financial Statements
SECTION IV discusses the Financial Statements and nuances of Financial Reporting
of Non-Banking Financial Companies:
- Financial Statements of Non-Banking Financial Companies
SECTION V addresses the analytics related to Health and Hygiene of the businesses
emanating from Financial Statements comprising the following:
- Business / Financial Analysis
- Comparative Financial Statements
- Common size Statements
- Trend Ratios
- Forecasting Techniques
- Ratio Analysis