Students Guide On Financial Reporting Old Syllabus For May 2021 Exam at Meripustak

Students Guide On Financial Reporting Old Syllabus For May 2021 Exam by G Sekar, Commercial Law Publishers India Pvt Ltd

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  • General Information  
    Author(s)G Sekar
    PublisherCommercial Law Publishers India Pvt Ltd
    Edition14th Updated Edition
    Publish YearDecember 2020


    Commercial Law Publishers India Pvt Ltd Students Guide On Financial Reporting Old Syllabus For May 2021 Exam by G Sekar

    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
    Table of Contents:
    Company Financial Statements – Schedule III
    Accounting for Corporate Restructuring
    Consolidated Financial Statements
    Assets and Liabilities
    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
    Accounting Standards – Summary*
    Comparison between Ind AS and IAS – Carve Outs / Ins
    About the Author:
    Sekar completed his B.Sc. Chemistry in Dharmapuri Arts College (University of Madras; 1993) and M.Sc. Organic Chemistry in Department of Organic Chemistry, Guindy Campus, University of Madras (1995; M.Sc. thesis guide: Prof. P. Rajakumar).He obtained his Ph.D. in synthetic organic chemistry from Indian Institute of Technology Kanpur in 1999 under the guidance of Padma Shri Prof. V. K. Singh. He has carried out his JSPS postdoctoral fellowship at Toyohashi University of Technology, Japan (with Prof. H. Nishiyama; Apr. 2000  Jun. 2001), AvH postdoctoral fellowship at University of Goettingen, Germany (with Prof. L. F. Tietze; Jul. 2001  Dec. 2002) and senior postdoctoral fellowship at Caltech, USA (with Prof. Brian M. Stoltz; Feb. 2003  Dec. 2004), prior to joining IIT Madras in December 2004 where he is presently holding Professor position
    His research interests lie in the areas of asymmetric synthesis, total synthesis of biologically active natural products, and synthesis and application of chiral nanocatalysts.