New Book Release Announcement
for Business/ Management Students
CORPORATE FINANCIAL REPORTING AND ANALYSIS, SECOND EDITION By Asish K. Bhattacharyya
The book provides an insight into the concepts pertaining to financial accounting in the most simplified way. With clear and concise presentation and systematic discussion of the concepts, the text helps in developing the basic understanding of corporate financial reporting. It explicates the accounting principles and methods stipulated in Ind AS, without going into too much detail to make the book useful to the students without previous accounting knowledge.
Primarily, the book is intended as first course for the postgraduate students of management for their papers in Financial Reporting and Financial Statement Analysis.
HIGHLIGHTS OF THE BOOK
• Case study-based approach.
• Ind AS revised up to April 30, 2019, including Ind AS 116.
• Schedule III of the Companies Act, 2013.
• Use of financial statements of HUL, Infosys and Suzlon for the year 2016–17 throughout the text to explain Schedule III, accounting principles and financial statement analysis.
• Numerous illustrations and self-test questions (with answers) after each concept for students to assess their knowledge and grasping.
• Chapter-end assignments including multiple choice questions, fill in the blanks, analytical questions and problems for practice.
NEW TO THE EDITION
Besides revised Ind AS, the book includes four new chapters in the second edition, which are as follows:
• Financial Instruments (Ch 19)
• Non-Financial Liabilities (Ch 20)
• Business Combination and Consolidated Financial Statements (Ch 21)
• Topical Issues (Ch 22)
LEARNING RESOURCES – Online Study Guide is available at https://www.phindia.com/corporate_financial_reporting_bhattacharyya for adopting faculties, which comprises the following:
• Solutions manual
• Key ideas and chapter review slides
• Additional assignments. However, additional assignments are accessible to the students as well.
CONTENTS
Preface
Preface to the First Edition
1. The Conceptual Framework
2. Accounting Conventions
3. Accounting Fundamentals
4. Balance Sheet Structure and Assets
5. Equity, Liabilities, Recognition and Measurement
6. Statement of Profit and Loss
7. The Accounting Cycle—Journal, Cash Book, General Ledger and Trial Balance
8. Completion of the Accounting Cycle—Preparation of Profit and Loss Account and Balance Sheet
9. Accounts of Limited Liability Companies— Accounting for Shares and Debentures
10. Accounts of Limited Liability Companies— Final Accounts
11. Fund Flow and Cash Flow Statement
12. Financial Statement Analysis— Basics
13. Ratio Analysis—Reorganising Financial Statements
14. Ratio Analysis—Computation and Interpretation
15. Fixed Assets and Investment Property
16. Inventories
17. Depreciation and Impairment of Fixed Assets
18. Revenue from Contracts with Customers
19. Financial Instruments
20. Non-Financial Liabilities
21. Business Combination and Consolidated Financial Statements
22. Topical Issues
Index
Let’s Know About the Author
Asish K. Bhattacharyya, Ph.D., is the Director of IMT Ghaziabad. Also, he has been the Director of International Management Institute (IMI) Kolkata and Professor at IIM Calcutta. Professor Bhattacharyya has extensive industry experience spanning 20 years.
He is a Fellow of the Institute of Chartered Accountants of India and also a Fellow of the Institute of Cost Accountants of India. He is an Associate of the Chartered Institute of Management Accountants (U.K.). Professor Bhattacharyya has served as a member of the National Advisory Committee on Accounting Standards (NACAS) for two years. He is a member (special invitee) of the Accounting Standards Board of ICAI.
Purchase the book from our website at http://social.phindia.com/fXWaTQ1v