000			02920nam a22002177a 4500
999			_c2371 _d2371
005			20220302144659.0
008			220302b ||||| |||| 00| 0 eng d
020			_a9789388028875
082			_a658.1512 _bBHA
100			_aBhattacharya, Ashish K. _95413
245			_aCorporate financial reporting and analysis
250			_a2nd
260			_bPHI Learning Pvt. Ltd. _aNew Delhi _c2021
300			_a585 p.
365			_aINR _b650.00
504			_aPreface 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
520			_aDescription: 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.
650			_aFinancial statements _9199
650			_aCorporation reports _9208
942			_2ddc _cBK