CA Final FR by CA D. G. SHARMA (Financial Reporting)

The CA Final Financial Reporting old syllabus classes by CA D. G. Sharma is designed in a way that the student gains in-depth knowledge on the preparation and analysis of financial statements. These are available in a pendrive download online classes form. In an ever globalizing world, with transactions happening globally, the maintenance of correct financial records and their reporting to stakeholders become essential. Additionally, standards of good corporate governance make financial reporting central to the workings of an entity. The paper builds on the Accounting and Advanced Accounting studied at the IPCC level and further delves into the Accounting Standards and relevant guidance notes. Aware of the need for familiarity with the rules governing financial reporting in a foreign country due to an increase in cross-border flow of capital, the paper provides a comparative study of ASs vis-a-vis Indian ASs.

A student taking CA Final Financial Reporting classes will learn corporate financial reporting, consolidated financial statements for group companies, and accounting for corporate restructuring and share-based payments. The paper also acquaints the students with valuation principles such that they are well-equipped to solve valuation cases; it also has a chapter dedicated to financial reporting of financial institutions. The remaining part of the paper familiarises students with emerging developments in the area of financial reporting.

CA D. G. SHARMA

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