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. Internal Reconstruction, 7. Demerger/Hiving off/Spin off,8. Restructuring – Exchange of Divisions, 9. Buy Back of Shares,10. Miscellaneous
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 – Basic Concepts,2. Bonus Issue, 3. Investment in Preference Shares, 4. Different Reporting Dates,5. Different Accounting Policies, 6. Multiple Stage of Acquisition, 7. Disposal of Investment in Subsidiary,8. Consolidated Profit and Loss A/c, 9. Statement u/s. 212 of Companies Act, 1956
10. Multiple Independent Subsidiaries, 11. Chain Holding, 12. Triangle Holding, 13. Cross Holding, 14. Foreign Subsidiaries – AS 11 (R) – 2003, 15. Associates, 16. Joint Ventures , 17. Composite Problems , 18. Miscellaneous
Miscellaneous – 1. Guidance Notes, 2. Value Added Statement, 3. Economic Valued Added/Shareholders’ Value Added, 4. Market Value Added, 5. Human Resources Accounting,6. Financial Reporting for Financial Institutions, 7. Appendix I – The Revise Schedule VI, 8. Appendix II – Solved exam papers
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