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SWAPAN SARKAR

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Consolidated Financial Statements

Books by Dr. Swapan Sarkar

The aim of the book is to introduce consolidation of accounts of group companies under the new Ind AS regime to the student community. Accordingly, the book attempts to explain the complex provisions of Ind AS and Companies Act, 2013 relation to consolidation accounting in a lucid language with the use of examples, caselets and illustrations. The caselets are based on real life situations while the illustrations are both comprehensive and exhaustive. Deviating from the sequence of discussion in the original Standards and Bare Acts, the book has followed a unique chapterization policy that will decode each and every layer of consolidation of group companies.

The book is primarily intended for the students of undergraduate and post graduate courses in Commerce with specialization in Accounting or Accounting and Finance. However, it is expected to be equally helpful for those pursuing CA, CMA and CS Final. Additionally, the book may also prove to be extremely beneficial for the teachers of corporate accounting in their process of unlearning the consolidation as per the previous Accounting Standards and relearning the same as per Ind ASs.

Any suggestions for the improvement of the book will be highly appreciated. Kindly mail me directly to swapansarkar22@gmail.com.

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