TY  - BOOK
AU  - Bhattacharya, Ashish K.
TI  - Corporate financial reporting and analysis
SN  - 9789388028875
U1  - 658.1512 
PY  - 2021///
CY  - New Delhi
PB  - PHI Learning Pvt. Ltd.
KW  - Financial statements
KW  - Corporation reports
N1  - Preface
Preface to the First Edition
1. The Conceptual Framework
2. Accounting Conventions
3. Accounting Fundamentals
4. Balance Sheet Structure and Assets
5. Equity, Liabilities, Recognition and Measurement
6. Statement of Profit and Loss
7. The Accounting Cycle—Journal, Cash Book, General Ledger and Trial Balance
8. Completion of the Accounting Cycle—Preparation of Profit and Loss Account and Balance Sheet
9. Accounts of Limited Liability Companies— Accounting for Shares and Debentures
10. Accounts of Limited Liability Companies— Final Accounts
11. Fund Flow and Cash Flow Statement
12. Financial Statement Analysis— Basics
13. Ratio Analysis—Reorganising Financial Statements
14. Ratio Analysis—Computation and Interpretation
15. Fixed Assets and Investment Property
16. Inventories
17. Depreciation and Impairment of Fixed Assets
18. Revenue from Contracts with Customers
19. Financial Instruments
20. Non-Financial Liabilities
21. Business Combination and Consolidated Financial Statements
22. Topical Issues
Index


N2  - Description:

The book provides an insight into the concepts pertaining to financial accounting in the most simplified way. With clear and concise presentation and systematic discussion of the concepts, the text helps in developing the basic understanding of corporate financial reporting. It explicates the accounting principles and methods stipulated in Ind AS, without going into too much detail to make the book useful to the students without previous accounting knowledge.

Primarily, the book is intended as first course for the postgraduate students of management for their papers in Financial Reporting and Financial Statement Analysis.

HIGHLIGHTS OF THE BOOK

• Case study-based approach.

• Ind AS revised up to April 30, 2019, including Ind AS 116.

• Schedule III of the Companies Act, 2013.

• Use of financial statements of HUL, Infosys and Suzlon for the year 2016–17 throughout the text to explain Schedule III, accounting principles and financial statement analysis.

• Numerous illustrations and self-test questions (with answers) after each concept for students to assess their knowledge and grasping.

• Chapter-end assignments including multiple choice questions, fill in the blanks, analytical questions and problems for practice
ER  -