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Introduction to Consolidated Financial Statements
11 Lessons-
StartIntroduction to Consolidated Financial Statements
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StartConcept of Group, Holding Company and Subsidiary Company
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StartDifference between Wholly Owned and Partly Owned Subsidiary
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StartPurpose of preparing the Consolidated Financial Statements
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StartExclusion from Preparation of Consolidated Financial Statements
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StartConsolidation of LLPs and Partnership Firms
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StartAdvantages of Consolidated Financial Statements
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StartExample 1 for Holding Subsidary Relationship
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StartExample 2 for Holding Subsidary Relationship
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StartUntitled Lesson
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StartShare holding by holding and subsidiary company among themselves
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Steps in Preparation of Consolidated Financial Statements
24 Lessons-
StartComponents of Consolidated Financial Statements
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StartImportant terms in Consolidated Financial statements
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StartBasic inputs for preparing Consolidated Financial Statements
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StartConsolidation Procedure
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StartSteps in preparing CFS
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StartExample 4 Calculation of Pre-acquisition Profits and Reserve
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StartEx:5 Calculation of Pre-Acquisition Profit & Reserves when Profit is available
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StartTreatment of financial Dididend for previous year in current year
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StartExample 6 Treatment of Financial Dividend for PY Paid ion CY
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StartExample 7 Rectification of PY Dividend Credited to P&L A/c
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StartTreatment of an Interim Dividend for the CY paid during the CY
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StartExample 8 Treatment of Interim Dividend for CY paid during CY
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StartTreatment of Proposed Equity Dividend for the Current Year
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StartExample 9 Treatment of Proposed Equity and Pref Dividend for CY
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StartExample 10 Treatment of Reserve created during the year
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StartTreatement of Bonus Shares issued during the year
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StartExample 11 Treatment of Bonus Shares
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StartTreatment of Revaluaiton of Fixed Assets of Subsidiary Company
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StartExample 12 Treatment of Revaluation of Fixed Assets of Subsidiary Company
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StartMiniority Interest
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StartCase Study Treatment of Losses related to Miniority Interest
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StartCase Study Treatement of Pre and Post Acquistion Dividend by Holding Co.,
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StartCase Study involving Miniority Interest, Goodwill and Profit and Loss Treatement
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StartCase Study Computation of Miniority Interest, Goodwill and treatement of Dividend
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Computation of Goodwill / Capital Reserve in Consolidation
4 Lessons-
StartCalculation of Goodwill / Capital Reserve (Cost of Control) in Consolidated FS
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StartComputation of Goodwill and Captial Reserve with Example in Consolidated FS
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StartComputation of Capital Reserve with Example in Consolidated Financial Statements
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StartComputation of Goodwill with Example in Consolidated Financial Statements
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Valuation of Goodwill
11 Lessons-
StartIntroduction to Valuation of Goodwill
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Startfactors affecting goodwill of Business
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StartMethods of valuation of goodwill
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StartAverage Profits Method for Valuation of Good will
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StartHow to calculate Past Profit before Tax
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StartCase Study to calculate Past Profit before Tax
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StartHow to Calculate Past Adjusted Profits before Tax
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StartCase study to Calculate Past Adjusted Profits before Tax
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StartHow to Calculate Average Past Adjusted Profits before Tax
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StartHow to Calculate Future Maintainable Profits after Tax
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StartCase study on Computation of Goodwill under Average Profits Method
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Financial Reporting A Comprehensive Study
Advanced course on Financial Reporting for CA / CMA / CS / CFA / CPA/ ACCA / MBA Finance Students
Course Summary
Welcome to this course on Financial Reporting A Comprehensive Study.
This is an advanced course on Financial Reporting covering concepts like Consolidated Financial Statements, Valuation, etc. This course is structured following academic curriculum prescribed courses like CA / CMA / CS / CFA / CPA / ACCA / MBA, etc.
In this course, you will learn
a) Consolidated Financial Statements (Holding Company Accounts)
b) Consolidated Financial Statements (involving Chain Holding, Inter Company Holdings)
c) Valuation of Goodwill, Shares, Tangible Fixed Assets, Brand, Liabilities, Business, etc.
Above topics are quite advanced in nature and hence, only those students who are preparing for above examinations are requested to take up this course.
This course is structured in self paced learning style. It is advised to simultaneously practice examples and case studies discussed in the course with a pen and paper or using excel in your PC/Laptop for speedy and better appreciation of practical concepts. Listening to the course with headset would improve the quality of learning process.
Once again, welcome to this course.
Course Curriculum
CA N Raja Natarajan
I am a Chartered Accountant with tonnes of passion for teaching.
I teach Financial Management & Strategic Financial Management for Chartered Accountancy, Cost and Management Accountancy and Company Secretary students in Ernakulam, India. I also hold Post Graduate Diploma in Business Administration in Finance from Symbiosis, Pune and Bachelors in Commerce, from Loyola College, Chennai.
I worked in State Bank of India as Assistant Vice President - Credit for a period of four years after which i started my Chartered Accountancy Practice. During the stint in State Bank of India, I worked on credit proposals of Mid Corporate Units and gained good experience in Financial Analysis, Risk Assessment, Viability Study, Evaluating business models, Project Finance, Working Capital Management, etc.
I conduct work shops for Entrepreneurs, Chartered Accountancy / Cost and Management Accountancy Students on the topics like Project Finance, Credit Risk Assessment, Entrepreneurship Development, Finance for Non Finance Executives, etc.
I love teaching and i want fundamentals of accounting and finance to reach students and so i am here.
