Corporate Financial Reporting

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Paper Code : 312511	——	Credits : 4	Class Hours :120 hrs.
Paper Title :	Corporate Financial Reporting

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Chapter-1 Financial Reporting Fundamentals
Brief Resume of Basic Accounting Concepts- Business Entity-Going Concern-Money Measurement-Accounting Period-Consistency-Historical Cost-realization-Matching Cost and Revenue-Dual Aspect –Matching cost and revenues-Conservatism-Materiality-Realization Application and limitations of the Basic Concepts.

Chapter- 2 Users and Uses of Financial Reports
Principal categories of users of Financial Statements-External User: Shareholders, Prospective Shareholders, Investors, Prospective Investors-Bond/Debenture holders- Creditors of Different Types-Financiers of Different Types-Securities and Exchange Commission-National Board of Revenue-Government/Public Agencies-Outside Agencies and Institutions-A host of other Interest Groups outside of the Organization-and Anybody in the World at large, Internal Users: Different Tier of Management.

Chapter- 3 Financial Reporting and Disclosure
The Nature of Disclosure-Disclosure of Quantities Data-Disclosure of No quantitative Information—Disclosure of Post-Statement Events-Disclosure of Segment Information-Accounting Difficulties –Methods of Disclosure- Form and Arrangement of Formal Statements-Terminology and Detailed Presentations-Parenthetical Information-Supplementary Statements and Schedules footnotes-The Auditor’s Certificate-The Chairperson’s Letter.

Chapter-4 Fragments of Corporate Reporting
Income Measurement and reporting-revenue Recognition. Reporting Extraordinary and Unusual Items. Reporting Assets-Long-lived Fixed Assets-Intangible Assets-Inventories etc. Reporting Long-term Financial Commitments-leases-Retirement Benefits. Reporting Shareholders’ Equity, Reporting Interim Period results and Contingencies.

Chapter-5 Special Reporting
Preparation and Reporting of Consolidated Statements-Consolidation Policy-Control-Similarity of Activities-Why to Consolidate? Preparation of Consolidated accounts of subsidiaries and associated companies-Minority interest-Classification-Adjustment of Minority Interest-Treatment of intercom any transactions-Transfer Pricing Problems of Transfer Pricing. Foreign Activities-Exchange Rates-Foreign Currency Transaction & problems relating thereto.

Chapter-5.1 Prepareation & Reporting of Consolidated
Preparation and Reporting of Consolidated Statements-Consolidation Policy-Control-Similarity of Activities-Why to Consolidate? Preparation of Consolidated accounts of subsidiaries and associated companies-Minority interest-Classification-Adjustment of Minority Interest-Treatment of intercom any transactions-Transfer Pricing Problems of Transfer Pricing. Foreign Activities-Exchange Rates-Foreign Currency Transaction & problems relating thereto.

Chapter-5.2 Transfer Pricing
Preparation and Reporting of Consolidated Statements-Consolidation Policy-Control-Similarity of Activities-Why to Consolidate? Preparation of Consolidated accounts of subsidiaries and associated companies-Minority interest-Classification-Adjustment of Minority Interest-Treatment of intercom any transactions-Transfer Pricing Problems of Transfer Pricing. Foreign Activities-Exchange Rates-Foreign Currency Transaction & problems relating thereto.

Chapter-6 Reporting the Effect of Price Change
The Nature of Price Changes: General Price-level Changes-Specific Price Changes-Relative Price Changes-The Monetary and Non-monetary Classifications-Gains and Losses on Monetary items. Price-level Restatement Approaches.

Chapter-7 International Financial Reporting Standards
IFRS #1: First-time adoption of IFRS; IFRS#2: Share-based payment; IFRS#3: Business combinations; IFRS#4: Insurance contracts, IFRS#5: Non-current assets held for sale and discontinued operations, IFRS#6: Explanation for and Evaluation of Mineral Resources and IFRS#7: Financial Investment: Disclosure.

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Class Brief

Class-1 Requirements 1-4

Class-2 Requiremnets 5-8

Class-3 Requirements 9-15

Class-4 Requirements 16-17

Class Breif

Class-1 Requirements 1-6

Class-2 Requirements 7-20

Class-3 Requirements 21-23

Class Brief

Chapter-6 Reporting the Effect of Price Change
The Nature of Price Changes: General Price-level Changes-Specific Price Changes-Relative Price Changes-The Monetary and Non-monetary Classifications-Gains and Losses on Monetary items. Price-level Restatement Approaches.

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About Course

Course Content

Support Groups

Whats Apps

Class Brief

Class Brief

Class-1 Requirements 1-4

Class-2 Requiremnets 5-8

Class-3 Requirements 9-15

Class-4 Requirements 16-17

Class Breif

Class-1 Requirements 1-6

Class-2 Requirements 7-20

Class-3 Requirements 21-23

Class Brief

Chapter-6 Reporting the Effect of Price Change The Nature of Price Changes: General Price-level Changes-Specific Price Changes-Relative Price Changes-The Monetary and Non-monetary Classifications-Gains and Losses on Monetary items. Price-level Restatement Approaches.

Class Brief

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Chapter-6 Reporting the Effect of Price Change
The Nature of Price Changes: General Price-level Changes-Specific Price Changes-Relative Price Changes-The Monetary and Non-monetary Classifications-Gains and Losses on Monetary items. Price-level Restatement Approaches.