Financial Reporting A Comprehensive Study
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Financial Reporting A Comprehensive Study

Advanced course on Financial Reporting for CA / CMA / CS / CFA / CPA/ ACCA / MBA Finance Students
4.5 (2 ratings)
Instead of using a simple lifetime average, Udemy calculates a course's star rating by considering a number of different factors such as the number of ratings, the age of ratings, and the likelihood of fraudulent ratings.
53 students enrolled
Last updated 5/2017
English
Current price: $15 Original price: $50 Discount: 70% off
30-Day Money-Back Guarantee
Includes:
  • 8 hours on-demand video
  • 1 Article
  • Full lifetime access
  • Access on mobile and TV
  • Certificate of Completion
What Will I Learn?
  • Understand and Prepare Consolidated Financial Statements
  • Understand and Prepare Consolidated Financial Statements involving Chain Holding, Inter Company Holdings
  • Understand and Prepare Consolidated Financial Statements covering Associates and Joint Ventures
  • Understand and Practice Valuation of Goodwill, Shares, Tangible Fixed Assets, Brand, Liabilities & Business
View Curriculum
Requirements
  • Basics of Accounting
  • Basics of Financial Management
Description

Attention: Lectures are being added and more lectures will be added up to 31st March 2017 

Welcome to this course on Financial Reporting A Comprehensive Study.

This is an advanced course on Financial Reporting covering concepts like Consolidated Financial Statements, Valuation, etc. This course is structured following academic curriculum prescribed courses like CA / CMA / CS / CFA / CPA / ACCA / MBA, etc. 

In this course, you will learn

a) Consolidated Financial Statements (Holding Company Accounts)

b) Consolidated Financial Statements (involving Chain Holding, Inter Company Holdings)

c) Valuation of Goodwill, Shares, Tangible Fixed Assets, Brand, Liabilities, Business, etc.

Above topics are quite advanced in nature and hence, only those students who are preparing for above examinations are requested to take up this course.

This course is structured in self paced learning style. It is advised to simultaneously practice examples and case studies discussed in the course with a pen and paper or using excel in your PC/Laptop for speedy and better appreciation of practical concepts. Listening to the course with headset would improve the quality of learning process.

Once again, welcome to this course.

Who is the target audience?
  • CA Students
  • CFA Students
  • CMA Students
  • ACCA Students
  • CPA Students
  • CS Students
Curriculum For This Course
72 Lectures
07:47:07
+
Introduction to Consolidated Financial Statements
11 Lectures 35:30

Concept of Group, Holding Company and Subsidiary Company
03:58

Difference between Wholly Owned and Partly Owned Subsidiary
01:00

Purpose of preparing the Consolidated Financial Statements
03:01

Exclusion from Preparation of Consolidated Financial Statements
02:30

Consolidation of LLPs and Partnership Firms
01:22

Advantages of Consolidated Financial Statements
01:37


Example 2 for Holding Subsidary Relationship
05:25

Example 3 for Holding Subsidary Relationship
05:20

Share holding by holding and subsidiary company among themselves
02:43
+
Steps in Preparation of Consolidated Financial Statements
24 Lectures 02:57:15
Components of Consolidated Financial Statements
01:49


Basic inputs for preparing Consolidated Financial Statements
06:43

Consolidation Procedure
03:39

Steps in preparing CFS
02:52

Example 4 Calculation of Pre-acquisition Profits and Reserve
11:16

Ex:5 Calculation of Pre-Acquisition Profit & Reserves when Profit is available
05:25

Treatment of financial Dididend for previous year in current year
03:11

Example 6 Treatment of Financial Dividend for PY Paid ion CY
14:27

Example 7 Rectification of PY Dividend Credited to P&L A/c
04:52

Treatment of an Interim Dividend for the CY paid during the CY
01:56

Example 8 Treatment of Interim Dividend for CY paid during CY
13:05

Treatment of Proposed Equity Dividend for the Current Year
01:40

Example 9 Treatment of Proposed Equity and Pref Dividend for CY
06:11

Example 10 Treatment of Reserve created during the year
10:39

Treatement of Bonus Shares issued during the year
01:40

Example 11 Treatment of Bonus Shares
12:49

Treatment of Revaluaiton of Fixed Assets of Subsidiary Company
04:07

Example 12 Treatment of Revaluation of Fixed Assets of Subsidiary Company
11:54

Miniority Interest
02:52

Case Study Treatment of Losses related to Miniority Interest
13:43

Case Study Treatement of Pre and Post Acquistion Dividend by Holding Co.,
14:56

Case Study involving Miniority Interest, Goodwill and Profit and Loss Treatement
09:26

Case Study Computation of Miniority Interest, Goodwill and treatement of Dividen
10:52
+
Computation of Goodwill / Capital Reserve in Consolidation
4 Lectures 29:47
Calculation of Goodwill / Capital Reserve (Cost of Control) in Consolidated FS
02:11

Computation of Goodwill and Captial Reserve with Example in Consolidated FS
04:39

Computation of Capital Reserve with Example in Consolidated Financial Statements
08:08

Computation of Goodwill with Example in Consolidated Financial Statements
14:49
+
Consolidated Balance Sheet and Profit and Loss Account
2 Lectures 42:26
Case study 1 Prepartion of Consolidated Balance Sheet
23:13

Case Study on Consolidated Profit and Loss Account
19:13
+
Valuation
5 Lectures 23:28
Introduction to valuation and its concept
05:21

Need for Valuation
02:43

Bases for Valuation
04:35

Type of value in Valuation
07:06

Approaches of Valuation
03:43
+
Valuation of Tangible Fixed Assets
8 Lectures 43:13
Introduction to Valuation of Tangible Fixed Assets
01:25

Measurement at Cost
04:52

Subsequent Change in Original Cost
01:35

Valuation Approaches in case of Tangible Fixed Assets
03:53

Depreciation and its changes
01:40

Case 1 Preparation of Fixed Assets, Depreciation and Revaluation Reserve a/c
12:34

Case 2 Determination of Origial Cost of the Machine
07:48

Case 3 Calculation of Depreciation and taking credit of Deferred Grant
09:26
+
Valuation of Intangibles
5 Lectures 30:31
Definition of Intangibles
02:28

Recognition of Intangibles
05:16

Goodwill
02:43

Relevant Provisions of Accounting Standards on Goodwill
04:32

Valuation of Goodwill
15:32
+
Valuation of Goodwill
12 Lectures 01:23:17
Introduction to Valuation of Goodwill
06:15

factors affecting goodwill of Business
04:05

Methods of valuation of goodwill
00:57

Average Profits Method for Valuation of Good will
04:31

How to calculate Past Profit before Tax
03:07

Case Study to calculate Past Profit before Tax
16:30

How to Calculate Past Adjusted Profits before Tax
03:50

Case study to Calculate Past Adjusted Profits before Tax
16:39

How to Calculate Average Past Adjusted Profits before Tax
04:36

How to Calculate Future Maintainable Profits after Tax
02:12

Case Study on Future Maintainable Profits
09:58

Case study on Computation of Goodwill under Average Profits Method
10:37
+
FINAL SECTION - BONUS LECTURE
1 Lecture 02:14
Bonus Lecture - Discount Coupon Links for other Courses
02:14
About the Instructor
CA Raja Natarajan, B.Com., PGDBA, FCA
4.1 Average rating
1,024 Reviews
37,183 Students
80 Courses
Chartered Accountant

I am a Chartered Accountant with tonnes of passion for teaching.

I teach Financial Management & Strategic Financial Management for Chartered Accountancy, Cost and Management Accountancy and Company Secretary students in Ernakulam, India. I also hold Post Graduate Diploma in Business Administration in Finance from Symbiosis, Pune and Bachelors in Commerce, from Loyola College, Chennai.

I worked in State Bank of India as Assistant Vice President - Credit for a period of four years after which i started my Chartered Accountancy Practice. During the stint in State Bank of India, I worked on credit proposals of Mid Corporate Units and gained good experience in Financial Analysis, Risk Assessment, Viability Study, Evaluating business models, Project Finance, Working Capital Management, etc.

I conduct work shops for Entrepreneurs, Chartered Accountancy / Cost and Management Accountancy Students on the topics like Project Finance, Credit Risk Assessment, Entrepreneurship Development, Finance for Non Finance Executives, etc.

I love teaching and i want fundamentals of accounting and finance to reach students and so i am here.