Description
Commercial Law Publishers India Pvt Ltd Students Guide on FINANCIAL REPORTING 20th Edition Non 2022 by CA G Sekar
This Latest Edition of Students Guide on Financial Reporting For CA Final Course, comes with a refreshing style and presentation.
Special Features of this book includes –
Complete Coverage of the CA Final Financial Reporting New Syllabus.
Effective Coverage of all Ind AS Principles along with Numerical and Concept Illustrations
Latest Amendment on Schedule III with Practical Questions & Presentation Guidelines.
Coverage of Guidance Notes on Accounting Matters, issued by the ICAL, as per Syllabus,
Use of Diagrams, Tables and Flowcharts for higher clarity of concepts
Solved Illustrations as guidance to the Student on how 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 to how a question is solved in the Textbook will not be sufficient
Procedure Principle for treating specific items, e.g. elimination of unrealised profits in consolidation process, etc. should be remembered In any question, the procedure/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 are taken care of and considered properly, the final etc. revised Balance Sheet can be easily drawn. There is no question of Balance Sheet not 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.
Our sincere thanks to the Institute of Chartered Accountants of India for their permission to use questions from previous examinations and Revision Test Papers (RTP).
Many thanks to the Users of the Previous Editions of the Book, for their positive feedback, which reflects the benefits they have reaped from this Book, and also their keen interest to reciprocate with constructive suggestions.
The Authors also thank the efforts and co-operation of the various Service Providers in bringing out this Edition including the publisher in quickly getting this Book in the current form.
Constructive Suggestions and Feedback from Users would be highly appreciated, gratefully acknowledged and suitably incorporated.