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......................................................................................................................... Book Description Written in an easy to grasp style, this is a complete and dependable source of companion for self study students, to gain expertise in the subject of Financial Reporting Coverage Consolidation of Financial Statements • Subsidiaries, Associates, JVs and Integral and Non-Integral Foreign Operations Restructuring • Amalgamation, Capital Reduction, Demerger and buyback Valuation • Assets, Goodwill, Shares and Business Capital Markets • Accounting for derivatives, future and operations, securitization, Employee Stock options Corporate Governance • Value Added Statements • Economic value Added • Human resources accounting Features • Fully solved problems exceeding 200 • Step-by-Step Methodology to solving problems • Library of Adjustments • Functional Presentation of theory • Pleasingly elaborated and solution-driven accounting adjustment • Well-updated add-ons by way of FAQs, Expert Advisory Committee Opinions, all recent pronouncements and AS-Interpretations of ICAI (AS 21, 23, 27) • Meaningful illustration of past twenty examinations of ICAI ......................................................................................................................... Contents Accounting for Amalgamations and Corporate Restructuring 1. Computation and discharge of Purchase consideration 2. Methods of Amalgamation 3. Purchasing Company holding Shares in Selling Company 4. Selling Company holding Shares in Purchasing Company 5. Cross Holding 6. Chain Holding 7. Internal Reconstruction 8. Reverse Merger 9. External Reconstruction 10. Surrender of Shares 11. Demerger 12. Sale of Division 13. Impact of Reconstruction over wealth of Investor and Company 14. Buy Back of Shares 15. Conversion Valuation of Goodwill Business and Shares 1. Valuation of assets 2. Valuation of inventory 3. Valuation of investments 4. Valuation of Goodwill 5. Valuation of Shares 6. Valuation of Business 7. Valuation of Brands 8. Miscellaneous Consolidation of Financial Statements 1. Consolidation Procedures – AS 21 2. Bonus Issue 3. Investment in Preference Shares and Debentures of Subsidiary Companies 4. Difference Accounting Policies 5. Multiple Stage of Acquisition 6. Subsidiary with Losses 7. Multiple Subsidiaries 8. Disposal 9. Acquisition and Disposal 10. Different Accounting Periods 11. Consolidated Profit and Loss A/c 12. Statement u/s. 212 of Companies Act, 1956 13. Chain Holding 14. Triangle Holding 15. Arrears of Preference Dividend 16. Cross Holding 17. Foreign Subsidiaries – AS 11 (R) – 2003 18. Associates – AS – 23 19. Joint Ventures – AS - 27 20. Consolidated Fund Flow Statement 21. Preparation of Group Profit and Loss A/c and Balance Sheet Comprising Miscellaneous Guidance Notes Value Added Statement Economic Valued Added/Shareholders’ Value Added .........................................................................................................................
