Practical Guide to Consolidated Financial Statements

Chapter 1     Books of Account, Statutory Registers and Records

Chapter 2     Financial Reporting

Chapter 3     AS-21: Consolidated Financial Statements

Chapter 4     AS-23: Accounting for Investments in Associates in Consolidated Financial Statements

Chapter 5     AS-27: Financial Reporting of Interests in Joint Ventures

Chapter 6     Holding & Subsidiary Companies: CFS Methodology

Chapter 7     Accounting for Investments in Associates: CFS Methodology

Chapter 8     Financial Reporting of Interests in Joint Ventures

Chapter 9     Practical Approach to CFS: Holding & Subsidiary

Chapter 10   Practical Approach to CFS: Associates

Chapter 11   Practical Approach to CFS: Joint Ventures

Chapter 12   Comprehensive Approach to CFS

Chapter 13   IAS & IFRS on Consolidated Financial Statements

                         I.   Ind AS 27 (IAS 27): Separate Financial Statements

                        II.   Ind AS 110 (IFRS 10): Consolidated Financial Statements

                      III.   Ind AS 111 (IFRS 11): Joint Arrangements

                      IV.   Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures

                       V.   Ind AS 103 (IFRS 3): Business Combinations

                      VI.   Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities

Chapter 14   Consolidation of Accounts

Chapter 15   Guidance Note on Audit of Consolidated Financial Statements (Revised)

Chapter 16   Consolidation of Accounts of Section 8 Companies under AS and Ind AS

Appendix 1  Illustrative Reports under Standards on Auditing

Appendix 2  Schedule III