CA Final FR- Financial Reporting for May 2020 By M P Vijay Kumar

This Book is useful for CA Final students New Syllabus Appearing in May 2020 Exam and onward.

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General Information:
  • Publication: Snow White
  • Cover: Paperback
  • Language: English
  • ISBN Number: 9789350393635
  • Edition: 3rd, 2020
  • Useful For: CA Final New Syllabus

Features  -

Fully solved problems exceeding 150

Step-by-Step methodology to solving problems

Functional presentation of theory

Pleasingly elaborated and Solution – Driven Accounting Adjustments

Consolidation problems solved both under AS and Ind AS

Contents -

Computation and Discharge of Purchase Consideration

Methods of Amalgamation

Purchasing Company Holding Shares in Selling Company

Selling Company Holding Shares in Purchasing Company

Cross Holding

Internal Reconstruction

Demerger / Hiving off / Spin off

Restructuring – Exchange of Divisions

External Reconstruction

Buy Back of Shares

Miscellaneous

Consolidation – Basic Concepts

Bonus Issue

Investments in Preference Shares

Different Reporting Dates

Different Accounting policies

Multiple Stages 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

Guidance Notes

Accounting for Carbon credits

Accounting for E-Commerce business

Integrated Reporting

Corporate Social Responsibility Reporting

Human Resources Accounting

Value Added Statement

Appendix I – The Companies Act 2013 Schedule III

Appendix II – Consolidation of Financial Statements (As per AS)

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