Igaap 2015

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International GAAP 2015

Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 1119000009
Total Pages : 4268 pages
Book Rating : 4.1/5 (19 download)

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Book Synopsis International GAAP 2015 by : Ernst & Young LLP

Download or read book International GAAP 2015 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2015-02-11 with total page 4268 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP® 2015 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP® 2015 is the only globally focused work on IFRSs. It is not constrained by any individual country’s legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP® 2015 deals with a key area of IFRS and has a common structure for ease of use: • An introduction to the background issues • An explanation of relevant principles • A clear exposition of the requirements of IFRS • A discussion of the implications in practice and possible alternative solutions available • Worked examples • Extracts from real company accounts • A full listing of the required disclosures

New UK GAAP 2015

Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 1119038189
Total Pages : 1535 pages
Book Rating : 4.1/5 (19 download)

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Book Synopsis New UK GAAP 2015 by : Ernst & Young LLP

Download or read book New UK GAAP 2015 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2015-03-03 with total page 1535 pages. Available in PDF, EPUB and Kindle. Book excerpt: New UK GAAP 2015 provides a comprehensive guide to interpreting and implementing the new UK accounting standards, particularly: FRS 100 – Application of Financial Reporting Requirements; FRS 101 – Reduced Disclosure Framework – Disclosure exemptions from EU-adopted IFRS for qualifying entities; and FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching these new accounting standards. Written by the financial reporting professionals from the Financial Reporting Group of EY, this book provides a clear explanation of the new accounting requirements which are mandatory for 2015, and will prove invaluable in implementing these new requirements. It also addresses the requirements of the UK Companies Act and relevant statutory instruments, as well as practical worked examples. Also available is International GAAP 2015® – a three volume comprehensive guide to interpreting and implementing IFRS, setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting.

Grewal's Accountancy [CA Foundation]

Author : MP Gupta | BM Agarwal
Publisher : S. Chand Publishing
ISBN 13 : 9352837541
Total Pages : pages
Book Rating : 4.3/5 (528 download)

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Book Synopsis Grewal's Accountancy [CA Foundation] by : MP Gupta | BM Agarwal

Download or read book Grewal's Accountancy [CA Foundation] written by MP Gupta | BM Agarwal and published by S. Chand Publishing. This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The book has been primarily designed for the students of C.A. Foundation course for the subject Principles and Practice of Accounting. It has been revised as per the new updates in the syllabus and is applicable for the students appearing for CA Foundation Examination November 2019 and onwards. The book provides conceptual knowledge and understanding of various principles and systems of accounting and their practical application in different sets of business transactions.

Financial Accounting I [CBCS BAWN]

Author : MC Shukla et. al
Publisher : S. Chand Publishing
ISBN 13 : 9352836677
Total Pages : pages
Book Rating : 4.3/5 (528 download)

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Book Synopsis Financial Accounting I [CBCS BAWN] by : MC Shukla et. al

Download or read book Financial Accounting I [CBCS BAWN] written by MC Shukla et. al and published by S. Chand Publishing. This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Accounting I has been especially written to meet the requirements of B.Com. students as per the Choice Based Credit System (CBCS) curriculum of The University of Burdwan. It comprehensively presents the fundamental concepts and accounting procedures in an informative and systematic manner.

Treatise on Leases (Covering Ind AS, IGAAP, IFRS and US GAAP), First Edition

Author : Alok K. Garg
Publisher : Bloomsbury Publishing
ISBN 13 : 8194845807
Total Pages : 394 pages
Book Rating : 4.1/5 (948 download)

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Book Synopsis Treatise on Leases (Covering Ind AS, IGAAP, IFRS and US GAAP), First Edition by : Alok K. Garg

Download or read book Treatise on Leases (Covering Ind AS, IGAAP, IFRS and US GAAP), First Edition written by Alok K. Garg and published by Bloomsbury Publishing. This book was released on 2021-06-15 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book: The book “Treatise on Leases” has been written very scrupulously to serve as one stop shop for accounting guidance on leases across the globe. The standard on leases has been revamped and brought tremendous changes in the accounting for lessees, while the accounting for lessors remain largely unchanged. With the alignment of IFRS and US GAAP on this standard and consequential introduction of Ind AS, users could feel an emergent need for a comprehensive guide to refer for lease transactions. This book is an endeavor to cater to that need of the users across the globe. The book comprises of accounting guidance on leases in accordance with IGAAP and Ind AS. The text of Ind AS is meant to be referred in context of IFRS as well, as there is no major difference between these two standards. To give a holistic and comprehensive view of local and global standard, a detailed comparison of Ind AS, IGAAP, IFRS and US GAAP has been given. For easy understanding various case studies and practical examples have been used, a detailed analysis of a sample lease agreement has been given in the book. In order to allow readers, test their knowledge multiple-choice questions have been incorporated and to make this book a comprehensive solution, authors have given disclosure checklists based on AS, Ind AS and IFRS. Further, for a more practical and realistic outlook, the book comprises of disclosures from published financial statements of Indian and global listed companies. The book is updated as of December 2020 and serves a wide audience ranging from CA final students to qualified CA, CS, ICWA, CFOs, finance professionals, accountants and corporates. It's a treatise that inscribes the transfiguration of financial reporting of lease transactions in the history of accounting, giving its readers an in-depth insight on its each and every detail. Highlights: ? Comprehensive commentary on Ind AS 116/IFRS 16 and AS 19 explained with practical examples and case studies. ? In depth analysis of a sample lease agreement on the basis of Ind AS 116/IFRS 16. ? Multiple Choice Questions on Ind AS/IFRS and IGAAP. ? Detailed comparison of various GAAPs: Ind AS, IGAAP, IFRS, US GAAP and ICDS. ? Disclosure checklist for Ind AS, IFRS and IGAAP.

Financial Accounting : As per the latest curriculum on the directives of NEP 2020

Author : M C Shukla, S C Gupta & T S Grewal
Publisher : S. Chand Publishing
ISBN 13 : 9358700106
Total Pages : 496 pages
Book Rating : 4.3/5 (587 download)

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Book Synopsis Financial Accounting : As per the latest curriculum on the directives of NEP 2020 by : M C Shukla, S C Gupta & T S Grewal

Download or read book Financial Accounting : As per the latest curriculum on the directives of NEP 2020 written by M C Shukla, S C Gupta & T S Grewal and published by S. Chand Publishing. This book was released on with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook has been primarily designed to meet the needs of B.Com. First Semester students under the recommended National Education Policy 2020. It comprehensively covers the major paper, namely, Financial Accounting. This book has been divided into five units, comprising of 13 chapters. The book acquaints the students to acquire conceptual knowledge of financial accounting and to impart skills for recording various kinds of business transactions. The students will understand the accounting treatment of depreciation, accounting for hire purchase and instalment purchase system along with the branch accounting. Topics like Accounting Theory and Philosophy, Financial Accounting Standards, Business Income and Revenue Recognition, Financial Statements of Non-corporate Entities, Financial Statements of Not for Profit Organisations (NPO), Hire Purchase, Instalment and Lease, Branch Accounting, Introduction to Computerised Accounting and Introduction to Tally.ERP 9 have been aptly discussed in a lucid manner.

Practical Guide to Financial Instruments

Author : Santosh Maller
Publisher : Bloomsbury Publishing
ISBN 13 : 9390176395
Total Pages : 800 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Practical Guide to Financial Instruments by : Santosh Maller

Download or read book Practical Guide to Financial Instruments written by Santosh Maller and published by Bloomsbury Publishing. This book was released on 2021-05-15 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book Accounting for financial instruments under Ind AS is generally complex. In India, we do not have much of a history of a comprehensive and robust accounting framework for financial instruments. Historically, accounting for financial instruments is primarily based on form rather than the contractual terms of instruments. Focus on accounting for financial instruments started only since 2007. Owing to global financial crisis which raised issues regarding accounting treatment of financial instruments, various accounting standards setting bodies examined the robustness of accounting for financial instruments. Further, Ind AS transition resulted in high-quality, principles-based, globally comparable financial reporting of large Indian companies. Accounting for financial instruments under Ind AS is quite robust and comprehensive. Towards this end, this book attempts to provide insights and in-depth analysis on interpretative issues and complex principles in the Ind ASs dealing with financial instruments. The requirements of Ind AS 32, Financial instruments: Presentation, Ind AS 109, Financial instruments, and Ind AS 107 Financial instruments: Disclosures are extensively dealt with. There are separate chapters addressing: Scope of the requirements. Debt/equity classification. Classification. Recognition and Derecognition. Subsequent measurement. Fair values and impairment. Hedge accounting. Presentation and Disclosures. Implications on key provisions of Companies Act, 2013. ICAI's Guidance Note on Accounting for Derivative Contracts. This book is intended to help the companies to identify Ind AS requirements that are relevant to them and evaluate various aspects of financial instruments accounting. The book would be an immensely useful referencer for professionals, practitioners and corporates. Key features - To simplify the reading experience, the chapters include a brief, easy to understand, summary of the relevant topic, followed by Frequently Asked Questions (FAQs) on the chapter. - Covers examples-based illustrations of complex topics. - Covers case studies on hedge accounting with journal entries, guidance for hedge documentation and effectiveness testing. - Includes real life extracts of disclosures of financial instruments. - Covers the amendment related to LIBOR and other interbank offered rates ('IBORs') issued by the Ministry of Corporate Affairs vide Companies (Indian Accounting Standards) Amendment Rules, 2020 on 24 July, 2020. - Covers key implications of Ind AS under Companies Act, 2013.About the book

Principles of Financial Accounting Semester I : For B.Com. Students as per Panjab University Syllabus

Author : M C Shukla, S C Gupta & T S Grewal
Publisher : S. Chand Publishing
ISBN 13 : 9355018789
Total Pages : 472 pages
Book Rating : 4.3/5 (55 download)

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Book Synopsis Principles of Financial Accounting Semester I : For B.Com. Students as per Panjab University Syllabus by : M C Shukla, S C Gupta & T S Grewal

Download or read book Principles of Financial Accounting Semester I : For B.Com. Students as per Panjab University Syllabus written by M C Shukla, S C Gupta & T S Grewal and published by S. Chand Publishing. This book was released on with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book has been primarily designed to meet the needs of B.Com. first semester students for the Panjab University, Chandigarh. It comprehensively covers the major course, namely, Principles of Financial Accounting. The book acquaints the students to acquire conceptual knowledge of financial accounting and to impart skills for recording various kinds of business transactions. Topics like Financial Accounting Standards, Financial Statements, Branch Accounting, Departmental Accounts, Consignment Accounts, Joint Venture Accounts, Partnership Accounts and Royalty Accounts have been aptly discussed in a lucid manner.

Proceedings of the 4th International Conference on Economic, Management and Accounting (ICEMAC 2023)

Author : Nur Hidayah Kusumaningrum Fadhilah
Publisher : Springer Nature
ISBN 13 : 9464634928
Total Pages : 355 pages
Book Rating : 4.4/5 (646 download)

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Book Synopsis Proceedings of the 4th International Conference on Economic, Management and Accounting (ICEMAC 2023) by : Nur Hidayah Kusumaningrum Fadhilah

Download or read book Proceedings of the 4th International Conference on Economic, Management and Accounting (ICEMAC 2023) written by Nur Hidayah Kusumaningrum Fadhilah and published by Springer Nature. This book was released on 2024 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Treatise on Ind AS

Author : CA (Dr.) Alok K. Garg
Publisher : Bloomsbury Publishing
ISBN 13 : 9354353347
Total Pages : 1200 pages
Book Rating : 4.3/5 (543 download)

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Book Synopsis Treatise on Ind AS by : CA (Dr.) Alok K. Garg

Download or read book Treatise on Ind AS written by CA (Dr.) Alok K. Garg and published by Bloomsbury Publishing. This book was released on 2021-09-23 with total page 1200 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book “Treatise on Ind AS” provides a deep dive into Indian Accounting Standards (Ind AS). The book comes to the rescue of those looking for conceptual clarity, application guidance, practical reference to listed companies, comparison of new set of standards with old and global set of standards. It is a one stop shop for all Ind AS related guidance. Key Features - Comprehensive commentary on Ind AS with Conceptual Explanations, Case studies and Examples. - References to published disclosures of Listed Companies on major concepts of Ind AS. - More than 1,000 MCQs with detailed analysis covering all Ind AS. - FAQs on Overview and Applicability/ Roadmap for implementation of Ind AS . - Lucid commentary on complex topics such as Leases, Revenue, Financial Instruments, Business Combination, Consolidation, Share-Based Payment etc. with practical examples and case studies. - Practical issues on Ind AS including analysis of ITFG bulletins and Education Material. - Detailed comparison of Ind AS, Indian GAAP, IFRS and ICDS. - Updated with the Companies (Ind AS) Amendment Rules, 2021.

International Corporate Governance

Author : Thomas Clarke
Publisher : Taylor & Francis
ISBN 13 : 1000923037
Total Pages : 679 pages
Book Rating : 4.0/5 (9 download)

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Book Synopsis International Corporate Governance by : Thomas Clarke

Download or read book International Corporate Governance written by Thomas Clarke and published by Taylor & Francis. This book was released on 2023-08-29 with total page 679 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thomas Clarke’s International Corporate Governance offers a panoramic guide to corporate governance and examines the recurring crises in governance and the reform around the world. This is a popular classic book but significant changes have been made to this new edition to take account of: the continuing impact of the global financial crisis and the wave of regulation development flowing from this the profound consequences of climate change and the urgent need for corporations to respond with the commitment to sustainable value creation Important elements of the work include: contemporary governance failures including BP, VW, Boeing, GM/Tesla, Apple, Purdue Pharma, and Theranos; the ongoing vitality of the diversity of corporate governance across the world; digital disruption in capital markets and initiatives to build long-term investment; the universal impact of financialization and resulting increasing inequality; the essential logic of corporate governance and corporate sustainability. The textbook contains a wealth of pedagogical material to guide the reader through this complex subject, with student questions to help with assessments and new companion website. There are 14 new forensic case analyses critically scrutinizing governance failures. International Corporate Governance is an essential text for those studying corporate governance at the advanced undergraduate, postgraduate, or executive level.

New Trends in Process Control and Production Management

Author : Lenka Štofová
Publisher : CRC Press
ISBN 13 : 135167272X
Total Pages : 582 pages
Book Rating : 4.3/5 (516 download)

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Book Synopsis New Trends in Process Control and Production Management by : Lenka Štofová

Download or read book New Trends in Process Control and Production Management written by Lenka Štofová and published by CRC Press. This book was released on 2017-09-27 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dynamic economics, technological changes, increasing pressure from competition and customers to improve manufacturing and services are some of the major challenges to enterprises these days. New ways of improving organizational activities and management processes have to be created, in order to allow enterprises to manage the seemingly intensifying competitive markets successfully. Enterprises apply business optimizing solutions to meet new challenges and conditions. But also ensuring effective development for long-term competitiveness in a global environment. This is necessary for the application of qualitative changes in the industrial policy. “New Trends in Process Control and Production Management” (MTS 2017) is the collection of research papers from authors from seven countries around the world. They present case studies and empirical research which illustrates the progressive trends in business process management and the drive to achieve enterprise development and sustainability.

International GAAP 2016

Author : Ernst & Young LLP
Publisher : John Wiley & Sons
ISBN 13 : 1119180473
Total Pages : 352 pages
Book Rating : 4.1/5 (191 download)

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Book Synopsis International GAAP 2016 by : Ernst & Young LLP

Download or read book International GAAP 2016 written by Ernst & Young LLP and published by John Wiley & Sons. This book was released on 2015-12-21 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRSs, the standards set by the International Accounting Standards Board (IASB), are complex and sometimes obscure. Understanding their implications and applying them appropriately requires something special; and that is why International GAAP 2016 is the essential tool for anyone applying, auditing, interpreting, regulating, studying and teaching international financial reporting. It provides expert interpretation and practical guidance for busy professionals, and includes, in every chapter, detailed analysis of how complex financial reporting problems can be resolved appropriately and effectively. The International Financial Reporting Group of Ernst & Young includes financial reporting specialists from throughout the world. Complex technical accounting issues are explained clearly in a practical working context that enables immediate understanding of the point at issue. International GAAP 2016 is the only globally focused work on IFRSs. It is not constrained by any individual country's legislation or financial reporting regulations, and it ensures an international consistency of approach unavailable elsewhere. It shows how difficult practical issues should be approached in the complex, global world of international financial reporting, where IFRSs have become the accepted financial reporting system in more than 100 countries. This integrated approach provides a unique level of authoritative material for anyone involved in preparing, interpreting or auditing company accounts, for regulators, academic researchers and for all students of accountancy. All aspects of the detailed requirements of IFRS are dealt with on a topic-by-topic basis. Each chapter of International GAAP 2016 deals with a key area of IFRS and has a common structure for ease of use: • An introduction to the background issues • An explanation of relevant principles • A clear exposition of the requirements of IFRS • A discussion of the implications in practice and possible alternative solutions available • Worked examples • Extracts from real company accounts • A full listing of the required disclosures

Financial Accounting (For NEHU)

Author : Sehgal Deepak
Publisher : Vikas Publishing House
ISBN 13 : 9352590457
Total Pages : 1024 pages
Book Rating : 4.3/5 (525 download)

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Book Synopsis Financial Accounting (For NEHU) by : Sehgal Deepak

Download or read book Financial Accounting (For NEHU) written by Sehgal Deepak and published by Vikas Publishing House. This book was released on with total page 1024 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents the subject matter tailor-made for the latest syllabus of North-Eastern Hill University (NEHU) to enable its students to study the course material through a single book without having to refer to multiple sources and comprehend the subject in simple, understandable language.Key Features• Covers the syllabus of NEHU in toto• Designed on the DIYA (Do-It-Yourself-Approach)• Includes pedagogical elements like Review Questions, Practical Problems with Answers, True/False Questions and Illustrations• Includes previous year’s question paper

RESPONSIBLE MARKETING FOR SUSTAINABLE BUSINESS

Author : Dr Ramesh Kumar Miryala
Publisher : Zenon Academic Publishing
ISBN 13 : 9385886002
Total Pages : 208 pages
Book Rating : 4.3/5 (858 download)

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Book Synopsis RESPONSIBLE MARKETING FOR SUSTAINABLE BUSINESS by : Dr Ramesh Kumar Miryala

Download or read book RESPONSIBLE MARKETING FOR SUSTAINABLE BUSINESS written by Dr Ramesh Kumar Miryala and published by Zenon Academic Publishing. This book was released on 2016-03-31 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization has proliferated business with numerous challenges and opportunities, and simultaneously at other end the growth in economy, population, income and standard of living has redefined the scope of business and thus the business houses approaches. A highly competitive environment, knowledgeable consumers and quicker pace of technology are keeping business enterprises to be on their toes. Today marketing and its concepts have become key for survival of any business entity. The unique cultural characteristics, tradition and dynamics of consumer, demand an innovative marketing strategy to achieve success. Effective Marketing has become an increasingly vital ingredient for business success and it profoundly affects our day-to-day life. Today, the role of a business houses has changed from merely selling products and services to transforming lives and nurturing lifestyles. The Indian business is changing and so do the marketing strategies. These changing scenarios in the context of globalization will bestow ample issues, prospects and challenges which need to be explored. The practitioners, academicians and researchers need to meticulously review these aspects and acquaint them with knowledge to sustain in such scenarios. Thus, these changing scenarios emphasize the need of a broad-based research in the field of marketing also reflecting in marketing education. This book is an attempt in that direction. We sincerely hope that this book will provide insights into the subject to faculty members, researchers and students from the management institutes, consultants, practicing managers from industry and government officers.

Ready Reckoner for Valuers, 1e

Author : Harish Chander Dhamija
Publisher : Bloomsbury Publishing
ISBN 13 : 9354351239
Total Pages : 1250 pages
Book Rating : 4.3/5 (543 download)

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Book Synopsis Ready Reckoner for Valuers, 1e by : Harish Chander Dhamija

Download or read book Ready Reckoner for Valuers, 1e written by Harish Chander Dhamija and published by Bloomsbury Publishing. This book was released on 2021-09-20 with total page 1250 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book Ready Reckoner for Valuers is strived to equip the readers with meaning of valuation, purpose of valuation and selection of appropriate valuation approaches and methods. This book also explains various formulas to be applied in valuations such as Ratio Analysis, Computation of Present Value, Discount Rate, Computation of Beta, Computation of Terminal Value, Computation of IRR and Computation of Option Valuation, etc. It covers the valuation of Equity shares, Preference shares, Convertible instruments, ESOP, Sweat Equity, Trade Mark, Brand, Customer relationship along with Specimen of Valuation Reports, Specimen Engagement Letters and Specimen of Management Representation Letter. The book has a dedicated chapter on Start-ups' Valuation which has been curated looking at the budding entrepreneurial talent in the recent times. A separate chapter discussing the potential impact of Environment, Governance and Social (EGC) on valuation has also been made part of this book. Extracts of relevant provisions of the statutes, Guidance Note on Share Based Payments 2020 issued by ICAI, FIMMDA guidelines, Beta by Professor Damodaran etc forms part of a comprehensive List of Annexures appearing at the end of this book.

FINANCIAL ACCOUNTING

Author : NARAYANASWAMY, R.
Publisher : PHI Learning Pvt. Ltd.
ISBN 13 : 9354438776
Total Pages : 650 pages
Book Rating : 4.3/5 (544 download)

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Book Synopsis FINANCIAL ACCOUNTING by : NARAYANASWAMY, R.

Download or read book FINANCIAL ACCOUNTING written by NARAYANASWAMY, R. and published by PHI Learning Pvt. Ltd.. This book was released on 2022-04-25 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly acclaimed text, now in its seventh edition, is designed as a first-level course in MBA and professional programmes. It explains how to prepare, analyze, and interpret financial statements. NEW TO THE EDITION Topics: ESG, fraud analytics, fraud triangle and analysis of the statement of cash flows of Dr. Reddy's Laboratories. Major revisions: Revenue recognition, lease accounting and employee benefits. Expanded coverage: Fraud, earnings quality, earnings management, pro forma measures and short-sellers. Real-world cases: Autonomy, Coffee Day, Cox & Kings, EIH, General Electric Company, Indian Oil, Indian Overseas Bank, Mahindra & Mahindra, McNally Bharat, Noble Group, Punjab National Bank, Reliance Jio Infocomm, Sun Pharma, Tesco, Tesla, Theranos , Wirecard, Yes Bank, Zee Entertainment and Zomato. Pedagogical features: Technology in accounting and impact of Covid-19 on reporting. Examples: New examples in Application, Chapter Vignette, Earnings Quality Analysis, Financial View, and Real World. LEARNING RESOURCES Interactive Study Guide available at https://www.phindia.com/narayanaswamy_financial_accounting has solution templates, self-test questions, key ideas, and chapter review slides. TARGET AUDIENCE • MBA • BBA