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Description
This book will serve as a ready referencer for Chartered Accountants as well
as other professionals concerned, directly or indirectly, with preparation and
presentation of Consolidated Financial Statements, This handbook is
equipped with the following features:
1. Detailed analysis of Indian GAAP (AS 21, AS 23 and AS 27) on Consolidation;
2. Separate discussion for Consolidation Methodologies (for holding subsidiaries,
investment in associates and interest in joint ventures);
3. Illustration on each and every aspect that may arise during Consolidation of
Financial Statements;
4. Comprehensive illustration on a Group's Consolidated Financial Statement
(with Subsidiary, Associate and Joint Venture put together);
5. A separate chapter has been dedicated to discussion on IFRS and IND-AS
(ED) vis-a-vis Consolidation of Financial Statements.
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Contents
Chapter 1 Financial Reporting
Chapter 2 AS - 21 : Consolidated Financial Statement
Chapter 3 AS - 23 : Accounting for Investments in Associates in
Consolidated Financial Statements
Chapter 4 AS - 27 : Financial Reporting of Interests in Joint Ventures
Chapter 5 Holding & Subsidiary Companies : CFS Methodology
Chapter 6 Accounting for Investments in Associates : CFS Methodology
Chapter 7 Financial Porting of Interest in Joint Ventures
Chapter 8 Practical Approach to CFS : Holding & Subsidiary
Chapter 9 Practical Approach to CFS : Associates
Chapter 10 Practical Approach to CFS : Joint Ventures
Chapter 11 Comprehensive Approach to CFS
Chapter 12 IAS & IFRS on Consolidated Financial Statements
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Author Details
Mr. Kamal Garg is an associate member of the Institute of Chartered Accountants of India. He is first class graduation from Deen Dayal Upadhyaya College, University of Delhi. His areas of interest include accounting and auditing. He has contributed articles for students ’Newsletter of ICAI and other professional journals. He has participated at Seminars as a speaker and is an eminent faculty on auditing. He hasaddressed innumerable workshops on Accounting Standards and IFRS across India including almost all the metros. He is also a guest speaker at Pristene’s Knowledge Group (PKG), Mumbai. He has to his credit several books for the professionals and students which are widely acclaimed.
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