CMA Final Corporate Financial Reporting by CA DS Rawat

Course Discontinued

This course is no longer available and has been discontinued

Topic Name	Faculty	Topic Length
Consolidated Financial Statements Consolidation of foreign - Holding Company, Subsidiary Company and Associate Company including multiple sub subsidiaries. Concept of a group, Purposes of consolidated financial statements ,Consolidation procedures -Minority interest, Goodwill, Treatment Pre -acquisition profit and Post -acquisition profit and concept of Fair value at the time of acquisition Consolidated Income Statement, balance Sheet and Cash Flow Statements for Group of companies Impact on 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	CA DS Rawat	930 mins
Accounting and Reporting of Financial Instruments and other External Reporting Meaning, recognition , de-recognition and offset, compound financial instruments External Reporting under capital market regulations , Disclosures Annual Reports- Statutory requirement and External report, Preparation of Financial Information, Disclosure of post balance sheet events AS 30, 31, 32	CA DS Rawat	401 mins
Share based payments in Ind AS Meaning, Equity settled transactions, Transaction with employees and non-employees Determination of fair value of equity instruments Vesting conditions, Modification, cancellation and settlement, Disclosures	CA DS Rawat	190 mins
Voluntary Disclosures Disclosure issues Value Added Statements Economic Value Added, Market Value Added, Shareholdersâ€™ Value Added Human Resource Accounting Financial reporting by mutual funds	CA DS Rawat	491 mins

Meet Your Instructor

CA DS Rawat

FCA

CA D.S. Rawat is a faculty with Chandiok's AddApptive Learning Solutions (CALS). He is a Chartered Accountant by profession and has a teaching experience of over 30 years. He is also a visiting faculty at ICAI both for students, and members, programmes. He conducts regular workshops and seminars on Accounting Standards, IFRS and IndAS. Mr. Rawat has authored Students' Guide to Accounting Standards.