Consolidated Financial Statements and Separate Financial Statements

9 topics

1. Introduction to Consolidation
2. Concept of Significant Influence, Joint Control and Control as per Ind AS
3. Consolidation Procedure for Investment in Associates, Joint Ventures and Subsidiaries
4. Measurement of Fair Value of Net Assets, Non-controlling Interest, Goodwill/ Gain on Bargain Purchase, Consolidated Other Equity (including Measurement of Investments under Equity Method)
5. Accounting and Reporting in Consolidated Financial Statements and in Separate Financial Statements at Acquisition Date - Introductory Examples
6. Consolidated Financial Statements and Separate Financial Statements at Subsequent Reporting Date - Introductory Examples
7. Consolidated and Separate Financial Statements of Group Entities - Advanced Level Discussion and Examples (including Inter-company Investments, Chain Holding, Cross-holding and Other Relevant Matters)
8. Accounting and Reporting of Joint Operation
9. Disclosures