Financial Reporting A Comprehensive Study

Advanced course on Financial Reporting for CA / CMA / CS / CFA / CPA/ ACCA / MBA Finance Students

Take this Course for $21
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.
Intended Audience: CA Students, CFA Students, CMA Students, ACCA Students, CPA Students, CS Students

Course Curriculum

Introduction to Consolidated Financial Statements
Concept of Group, Holding Company and Subsidiary Company
Difference between Wholly Owned and Partly Owned Subsidiary
Purpose of preparing the Consolidated Financial Statements
Exclusion from Preparation of Consolidated Financial Statements
Consolidation of LLPs and Partnership Firms
Advantages of Consolidated Financial Statements
Example 1 for Holding Subsidary Relationship
Example 2 for Holding Subsidary Relationship
Untitled Lesson
Share holding by holding and subsidiary company among themselves
Components of Consolidated Financial Statements
Important terms in Consolidated Financial statements
Basic inputs for preparing Consolidated Financial Statements
Consolidation Procedure
Steps in preparing CFS
Example 4 Calculation of Pre-acquisition Profits and Reserve
Ex:5 Calculation of Pre-Acquisition Profit & Reserves when Profit is available
Treatment of financial Dididend for previous year in current year
Example 6 Treatment of Financial Dividend for PY Paid ion CY
Example 7 Rectification of PY Dividend Credited to P&L A/c
Treatment of an Interim Dividend for the CY paid during the CY
Example 8 Treatment of Interim Dividend for CY paid during CY
Treatment of Proposed Equity Dividend for the Current Year
Example 9 Treatment of Proposed Equity and Pref Dividend for CY
Example 10 Treatment of Reserve created during the year
Treatement of Bonus Shares issued during the year
Example 11 Treatment of Bonus Shares
Treatment of Revaluaiton of Fixed Assets of Subsidiary Company
Example 12 Treatment of Revaluation of Fixed Assets of Subsidiary Company
Miniority Interest
Case Study Treatment of Losses related to Miniority Interest
Case Study Treatement of Pre and Post Acquistion Dividend by Holding Co.,
Case Study involving Miniority Interest, Goodwill and Profit and Loss Treatement
Case Study Computation of Miniority Interest, Goodwill and treatement of Dividend
Calculation of Goodwill / Capital Reserve (Cost of Control) in Consolidated FS
Computation of Goodwill and Captial Reserve with Example in Consolidated FS
Computation of Capital Reserve with Example in Consolidated Financial Statements
Computation of Goodwill with Example in Consolidated Financial Statements
Case study 1 Prepartion of Consolidated Balance Sheet
Case Study on Consolidated Profit and Loss Account
Case Study 1 Consolidated Financial Statement
Case Study 2 Consolidated Financial Statement
Introduction to valuation and its concept
Need for Valuation
Bases for Valuation
Type of value in Valuation
Approaches of Valuation
Introduction to Valuation of Tangible Fixed Assets
Measurement at Cost
Definition of Intangibles
Recognition of Intangibles
Goodwill
Relevant Provisions of Accounting Standards on Goodwill
Valuation of Goodwill
Introduction to Valuation of Goodwill
factors affecting goodwill of Business
Methods of valuation of goodwill
Average Profits Method for Valuation of Good will
How to calculate Past Profit before Tax
Case Study to calculate Past Profit before Tax
How to Calculate Past Adjusted Profits before Tax
Case study to Calculate Past Adjusted Profits before Tax
How to Calculate Average Past Adjusted Profits before Tax
How to Calculate Future Maintainable Profits after Tax
Case study on Computation of Goodwill under Average Profits Method
author

CA N Raja Natarajan

Instructor

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.