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Sri L. Muralidharan

English - Financial Reporting, AS & IND AS - Full Syllabus

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DVD (no additional cost )
Offline Full Regular Classes – without internet connection
No of hours 112 Hours
Content Validity 12 Months
Courier charges (within India free,for abroad you will have to pay courier charges )

 

Index

I N D E X   –   F I N A N C I A L   R E P O R T I N G
File No General Reference Specific reference
1 Introduction to AS
Types of AS
Accounting & disclosure
Only Disclosure Introduction to AS 22
2 Introduction to AS 22
Full theory questions Question No: 41  page 61
Question No: 42  page 61
Question No: 43  page 62
3 AS 22 Question No: 44  page 62
Introduction to CFS
Distinction between Merger & Acquisition
4 Introduction to CFS
Need for consolidation
Capital Profit
Revenue Profit
Unrealised profit
Down stream
Upstream
Pre-acquisition dividend
Post acquisition dividend
5 Introduction to CFS
Stages of CFS
Format explanation Question No:1 page 9
6 CFS Question No:2 page 9 & 10
7 CFS
Piece-meal acquisition Question No:3 page 10
8 CFS Question No:18 page 19
Introduction to Financial Instruments
9 Introduction to Financial Instruments
examples Question No:2 page 84
Question No:4 page 84
10 Corporate financial reporting Question No:85 page 73
11 Corporate financial reporting Question No:85 page 73
Concluded
12 Accounting standards
AS 2 Question No:3 page 52
AS 3 Question No:4 page 52
AS 4 Question No:6 page 52
AS 4 Question No:2 page 52
AS 1 Question No:100 page 78
13 Accounting standards
AS 16 Question No:20 page 56
AS 18 Question No:25 page 57
AS 18 Question No:26 page 58
AS 28 Introduction
14 Accounting standards
Slide show on AS 28
15 Accounting standards
AS 28 Question No:67(a) page 69
Question No:67(b) page 69
Question No:68 page 69
Question No:70 page 70
AS 29 Question No:71 page 70
16 Goodwill Introduction
Simple average method
Weighted Average method
Super profit method
ROCE
What is capital employed?
17 Valuation
Six steps of solving valuation of shares problem
Question No:1 page 26
PPT presentation Question No:2 page 26
18 Share based payment
Introduction
Question No:1 page 36
19 Share based payment Question No:2 page 36
Value added statement
Introduction
20 Gross value added statement Question No:1 page 41
Reconcilation Format & Expln
21 CFS Question No: 4 page 10 & 11
22 CFS Question No: 19 page 20
23 CFS Question No:5 page 11
24 AS 19 Leases
Introduction
LR
GRV
URV
MLP
From the view point of lessee
From the view point of lessor
PVF or interest rate implicit in lease
Para 8 of AS 19
Question No:27 page 58
Question No:28 page 58
25 Leases Question No:29 page 58 & 59
Question No:30 page 59
GIIL Gross Investment in Lease
NIIL Net investment in lease
UFI unearned finance income
Requirement of Companies Act, 2013

 

26 Journal entries Question No:31 page 31
5 steps for finding out LR
AS 17 Segment Reporting
Introduction
Reporting segment Thresholds
27 CFS – Chain holding Question No:8 page 12 & 13
Question No:6 page 12
28 Different Reporting dates in CFS
Question No:13 page 16
29 Reverse Working
Stand alone financial statement Question No:13 page 17
of Subsidiary from CFS
Introduction to AS 23
30 Advanced discussion in AS 23
Treatment of Proposed dividend
in AS 23
31 Problems in AS 23
Question No:1 page 22
32 Cost vs equity method Question No:2 page 22
Journal entries
33 AS 23 Conclusion Question No:3 page 22 & 23
AS 27 Introduction
Proporationate Vs full
Consolidation method
34 AS 27 Application Question No:5 page 25
35 If Minority is in -ve
Question No:4 page 25
36 Chain holding Question No:8 page 13
direct method Indirect method
indirect method
37 Chain holding Question No:9 page 13
Direct and Indirect
38 Chain holding Question No:9 page 13
Both under Indirect method
39 Chain holding Question No:10 page 14
40 Chain holding Question No:10 page 14
Final answer changes if both
are under Indirect Method
Question No:11 page 15
Only Discussion
Question No:12 page 15 & 16
41 AS 29
Introduction
Thorough discussion
Examples
42 AS 15
Introduction
Short term economic benefits
Examples
43 AS 15
Slide show
Defined Contribution plan
Defined Benefit plan
Project Unit credit method (PUCM)
Example and comparison with Past exam question
Recognition in Profit and Loss account – Format
44 AS 15
Plan Assets discussion
Theory
45 AS 15
Past service cost recognised/Unrecognised
Theory
46 AS 15 Question No:86 Page 75
Question No:87 Page 75
AS28
Para 3 explanation
47 AS28 Question No:57 page 66
Question No:58 page 66
Question No:55 page 65
48 AS28 Question No:59 page 66
Question No:60 page 66/67
Question No:61 page 67
Question No:62 page 67
49 AS28 Question No:63 page 68
Bottom up test
top down test
AS 7 & 9 Question No:97 page 78
50 AS 22 Question No:45 page 62
Question No:46 page 63
51 AS 22
Para 15 and Para 17 Comparison
MAT
example
52 AS 22
Tax holiday period discussion
Theory
ICAI Study material problem discussed
53 AS 4
Discussion Question No:7 page 53
54 AS 5 Question No:8 page 53
Discussion
55 Share based payment Question No 3: page 37
Question No 4: page 37
56 Share based payment Question No 4: page 37
Concluded
57 Share based payment Question No:5 page 38
CFS MI in -ve Question No:15 page 17
58 CFS Question No:15 page 17
Concluded
59 Valuation Question No: 3 page 27
60 Valuation Question No: 3 page 27
Concluded
61 Accounting standards
AS 1 Question No:1 page 52
AS 3 Question No:5 page 52
AS 3 Question No:103 page 80
AS 6 & 10 Question No:9 page 53
62 AS 7
Introduction Question No:104 page 80
Question No:10 page 53
Question No:11 page 54
63 AS 9 Question No:12 page 54
Corporate Restructuring
64 Detailed Intro on Corp Restru Question No:1 page 2
65 Corporate Restructuring Question No:2 page 2
66 Corporate Restructuring Question No:2 page 2
AS 11 Concluded
Introduction
67 AS 11
Detailed Introduction
68 AS 11 Discussion concluded
69 AS 11 Question No:14 page 54
Question No:16 page 55
70 CFS Question No:7 page 12
AS 12
Introduction
71 Government Grants Question No:106 page 81
Slide show
AS 24 Discontinuing operations
72 Interim Financial statement
Discussion
73 IFR concluded
Intangible Assets
Discussion
Investments
74 Accounting standards Question No 72 page 70
AS 29 Question No 76 page 71
AS 20 EPS Question No 37 page 60
75 Bonus element in Rights Issue Question No 38 page 60
Adjusted EPS concept Question No 39 page 60
76 EPS Question No 40 page 61

 

77 EPS Question No 40 page 61
Continuing
78 EPS Question No 40 page 61
Concluded
Corporate Restructuring Question No:3 page 3 & 4
79 AS 12 Question No:17 page 55
Question No:18 page 55
AS 16 Question No:21 page 56
80 AS Question No:22 page 56
Question No:105 page 81
AS 17 Question No:23 page 57
81 AS 17 Question No:24 page 57
82 AS 18 Question No:25 page 57
Manufacturer Lessor Question No:32 page 59
Question No:33 page 59
83 AS 19 Example problem, not in the
Artificially low interest when material issued. Students need
charged, how to account the to copy the problem please
entire arrangement?
Financial Instruments Question No:1 page 84
84 Financial Instruments Question No:1 page 84
Discussion done conclusion in the next
85 Financial Instruments Question No:1 page 84
Concluded
Leases Question No:34 page 59
Operating lease
Sale and Lease Bank
Introduction
86 Sale and Lease Bank Question No: 36 page 60
Finance Lease Question No: 35 page 59 & 60
Operating Lease
87 Valuation Question No:4  page 28
Continuing
88 Valuation Question No:4  page 28
Concluded
Share Based Payment Question No: 1 Practice Manual
Valuation Question No: 18 Page 35
89 Valuation Question No: 6 page 28
Future Maintainable Profit[FMP]
Trend Adjusted
90 Valuation Question No: 6 page 28
Concluded
Question No: 13 page 32
Question No: 7 page 29
Question No: 8 page 29
91 Valuation Question No: 8 page 29
Continuing

 

92 Valuation Question No: 8 page 29
Concluded
Question No: 10 page 30
93 Valuation
Leverage effect on Goodwill Question No: 10 page 30
Continuing
94 Valuation Question No: 10 page 30
Concluded
95 Valuation Question No: 10 page 30
extended discussion
Question No: 11 page 31
96 Valuation Question No: 11 page 31
Discussed
97 Valuation Question No: 11 page 31
Continuing
98 Valuation Question No: 11 page 31
Concluded
Question No: 12 page 32
Discussion started
99 Valuation Question No: 12 page 32
Concluded
100 Valuation Question No; 5 Practice Manual
Corporate Restructuring Question No; 4 Page 4
101 Corporate Restructuring Question No; 4 Page 4
Continuing
102 Corporate Restructuring Question No; 4 Page 4
Concluded
Question No: 5 page 4 & 5
Discussion started
103 Corporate Restructuring Question No: 5 page 4 & 5
Concluded
Question No: 6 page 5
104 Corporate Restructuring Question No: 6 page 5
Concluded
HRA Question No: 20 page 50
HRA Question No: 21 page 50
105 HRA Question No: 21 page 50
Concluded
Mutual funds Question No: 23 page 50
106 Mutual funds Question No: 23 page 50
Concluded
EVA
Economic value added Question No:17 page 49
Formula discussion Alternative
Question No:18 page 49
107 Economic value added Question 20(b) RTP May 15

 

108 Economic value added Question 20(b) RTP May 15
Concluded
Question 19 page 64
NBFC Question 13 page 61
109 Valuation Question 14 page 32
Question 15 page 33
110 Valuation Question 16 page 34
CFS chain holding Question 16 page 18
111 CFS Multiple Subsidiaries Question 17 page 18 & 19
112 Joint Venture Question No:1 page 24
Question No:2 page 24
Jointly controlled operations Question No:3 page 24
113 Valuation Question No:9 page 29
Corporate restructuring Question No:7 page 6 & 7
114 Corporate restructuring Question No:7 page 6 & 7
Concluded
115 Corporate restructuring
Internal Reconstruction Question No;10 page 8 & 9
Discussion
116 Corporate restructuring Question No:8 page 7
Internal Reconstruction Reveres merger with Internal
Reconstruction
117 Corporate restructuring Question No:8 page 7
Concluded
AS 25 Question No:51 page64
Question No:52 page64
118 AS 26 Question No:53 page65
119 AS 26 Question No:54 page65
AS 28 Question No:64 page68
Reversal of Impairment loss
120 AS 28 Question No: 65 page 69
Reversal of Impairment loss Question No: 66 page 69
121 AS 28 Question No: 66 page 69
Concluded
Schedule III Trade receivable
Current Assets or
Non-Current Asset
Question No 78 page 71
122 Corporate Reporting Question No:80 Page 72
Question No:81 Page 72
Question No:82 Page 72
Question No:83 Page 72
123 Corporate Reporting Question No:89 Page 76
Question No:84 Page 76
Discussion started

 

124 Corporate Reporting Question No:84 Page 76
Concluded
AS 22 Question No:47 Page 63
Question No:48 Page 63
125 Share Based Payment Question No:6 page 38
Mutual funds Question No:9 page 46
126 CFS Question No;110 page 82 & 83
127 Share Based Payment
Cancellation & settlement Question No:7 page 38 & 39
Question No:8 page 39
128 Share Based Payment
Stock Appreciation Rights
Discussion Question No:9 page 40
Question No:10page 40
129 Small file Question No:10page 40
130 Share Based Payment
Stock Appreciation Rights
Theoretical discussion
GVA
Missing figures computation
131 GVA Question No:3 page 43
Mutual funds Question No:10 page 46
Question No:22 page 50
132 NBFC Question No:24 page 65
Mutual funds Question No:8 page 60
133 Cross Holding
Consolidation Question No: 2 Additional Material 1
Discussion
134 Concluding class. All the very best

 

Note:

  1. This batch was one of the best batches handled by CA L.Muralidharan sir.
  2. This batch was handled a few weeks before May 15 examination titled as “Intensified class” but a full-fledged batch ran at a stretch of 6 to 8 hours a day for 15 days in one go.
  3. First 3 days of class attended by students, who have registered for Crash course, hence important portions of all topics were handled during the first 3 days.
  4. Reference of crash course was only for that batch and students buying this content should not misunderstand that the entire content is that of crash course.
  5. Ind AS and new chapter 6 are taken for May 16 batch is inducted separately.
  6. Hence it is a fit content for May 16, Nov 16 and thereafter.
  7. All ASs were discussed to the fullest extent including guidance notes on share based payments.
  8. Students should make full use of the content and are expected to practice problems before taking up the real time examinations.

 

==ALL THE VERY BEST==

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