Corporate Financial Accounting MCOM Semester IV

Corporate Financial Accounting MCOM Semester IV


Corporate Financial Accounting

MCOM Part 2 Semester IV


1. Corporate Financial Reporting

l Introduction of Financial Reporting

l Need for reporting

l Contents of Financial Report

l Recent Trends in Financial Reporting

2. International Financial Reporting Standards (IFRS) & Ind - AS

l Accounting Standards (AS) – Applicability, Interpretation, Scope and Compliance in India

l Introduction to I.F.R.S.

l Ind – AS

l Specific Ind AS :

Borrowing Costs

Operating Segments

Earning Per Share

Income Taxes

Accounting for Fixed Assets

3. Valuation of Business For Amalgamation & Merger

Meaning, Need & Approach

Methods of Valuation

4. Consolidated Financial Statement

Meaning, Stand Alone Financial Statements

Consolidated Financial statements – Applicability, Advantages & Disadvantages

Procedure of consolidation of Balance Sheet and Profit & Loss Account (Excluding cross holding, Chain Holding & Foreign Subsidiary)

Additional Information

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ISBN-13 978-93-86758-97-2
AUTHOR Ainapure - Ainapure
YEAR 2018
ED First
SUBJECT Corporate Financial Accounting MCOM Semester IV