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Consolidated Financial Statements As per Indian Accounting Standards

Author Name: Dr. Swapan Sarkar | Format: Paperback | Genre : Educational & Professional | Other Details

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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Dr. Swapan Sarkar

Dr. Swapan Sarkar is presently serving as an Assistant Professor in the Department of Commerce at University of Calcutta, Kolkata. He was awarded Gold Medal for his excellent academic performance during M.Com. 2005 from University of Calcutta. He completed his M.Phil. from the University of Calcutta in 2006 and his Ph.D. from the same University in 2013. His area of work in Ph.D. was ‘Information Efficiency in Indian Stock Markets’. Dr. Sarkar is also a qualified Cost and Management Accountant (CMA) and an Associate Member of the Institute of Cost Accountants of India since 2012. He is also an Associate Member of the Institute of Chartered Financial Analysts of India and additionally holds the master’s degree in Strategic Finance from the Institute of Chartered Financial Analysts of India. Dr. Sarkar has a teaching experience of more than 13 years. His academic and research contribution include more than 30 publications in renowned national and international journals. He has also authored four books on areas related to auditing, financial management and mutual funds. He has successfully guided three M.Phil. scholars and two Ph.D. scholars are currently pursuing their doctoral degree under his able supervision. 

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