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BU Corporate Reporting Practices and Ind AS Sem IV
No Units Titles Sub Titles Chapters
1 Module - 1 Evolution and Convergence of International Financial Reporting Standards (IFRS) in India GAAP in India and Hierarchy of GAAP in India, International Financial Reporting Standards, First time adoption (IFRS 1)  Convergence with IFRS  Stage-wise Approach, Advantages of converting to IFRS, Significant Criticisms of IFRS, Key Business issues that will need to be addressed for successful implementation of IFRS, challenges and opportunities faced by India in the implementation of IFRS - An overview of IND ASs: list of converged Indian Accounting Standards notified by Ministry of Corporate Affairs (MCA) - Comparison of IFRS with Ind AS VIEW CHAPTERS
2 Module - 2 Accounting and Reporting for Business Combinations (As per Ind AS) Relevant Terms, Types of merger, methods of accounting, treatment of Goodwill arising on merger, purchase consideration and settlement; Accounting in books of vendor/transferor company, Accounting for investment in subsidiary, Accounting for holding companies ( including chain holdings, multiple holdings), Corporate Financial Restructuring (including intercompany holdings), Reconstruction schemes, De-merger VIEW CHAPTERS
3 Module - 3 Group Financial Statements/ Consolidated Financial Statements Consolidation of foreign-Holding company, Subsidiary Company and Associate Company including multiple subsidiaries, Concept of a group, Purposes of consolidated financial statements, consolidation procedures-Minority interest, Goodwill, Treatment pre-acquisition profit and concept of Fair value at the time of acquisition VIEW CHAPTERS
4 Module - 4 Consolidated Income Statements balance Sheet and cash Flow Statements for Group companies, Impact of group financial statements at the point of acquisition, Treatment of investment in associates in consolidated financial statements, compare and contrast acquisition and equity methods of accounting, Treatment of investment in Joint ventures in consolidated financial statements VIEW CHAPTERS
5 Module - 5 Accounting for Industry based standards Agriculture  Insurance contracts-Exploration for and Evaluation of Mineral Resources-Regulatory Deferral Accounts VIEW CHAPTERS
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