SlideShare une entreprise Scribd logo
1  sur  13
ACCOUNTING STANDARD-21 CONSOLIDATED FINANCIAL STATEMENTS J.P., KAPUR & UBERAI
OBJECTIVE ,[object Object],J.P., KAPUR & UBERAI
SCOPE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
DEFINITIONS ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
COMPOSITION OF CONSOLIDATED FINANCIAL STATEMENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
SCOPE OF CONSOLIDATED FINANCIAL STATEMENTS ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
SCOPE OF CONSOLIDATED FINANCIAL STATEMENTS ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
CONSOLIDATION PROCEDURES ,[object Object],[object Object],J.P., KAPUR & UBERAI
CONSOLIDATION PROCEDURES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
CONSOLIDATION PROCEDURES ,[object Object],[object Object],J.P., KAPUR & UBERAI
DISCLOSURES ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
DISCLOSURES ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
DISCLOSURES ,[object Object],[object Object],J.P., KAPUR & UBERAI

Contenu connexe

Tendances

Accounting for fixed assets (as 10)
Accounting for fixed assets (as 10)Accounting for fixed assets (as 10)
Accounting for fixed assets (as 10)
Jalaj Shah
 
Capital structure.
Capital structure.Capital structure.
Capital structure.
Neetu Ps
 

Tendances (20)

Accounting standard 05
Accounting standard 05Accounting standard 05
Accounting standard 05
 
Accounting for fixed assets (as 10)
Accounting for fixed assets (as 10)Accounting for fixed assets (as 10)
Accounting for fixed assets (as 10)
 
Interim financial Reporting Ind As - 34
Interim financial Reporting Ind As - 34Interim financial Reporting Ind As - 34
Interim financial Reporting Ind As - 34
 
As 14
As 14As 14
As 14
 
As 2
As 2As 2
As 2
 
Indian Accounting standards
Indian Accounting standardsIndian Accounting standards
Indian Accounting standards
 
As 10
As 10As 10
As 10
 
Capital structure
Capital structureCapital structure
Capital structure
 
Ifrs and ind as 101.pptx
Ifrs and  ind as 101.pptxIfrs and  ind as 101.pptx
Ifrs and ind as 101.pptx
 
Ind AS on Financial Instruments
Ind AS on Financial InstrumentsInd AS on Financial Instruments
Ind AS on Financial Instruments
 
Ind as 19
Ind as 19Ind as 19
Ind as 19
 
Ind as
Ind asInd as
Ind as
 
As 17
As 17As 17
As 17
 
Value Added Reporting
Value Added ReportingValue Added Reporting
Value Added Reporting
 
Amalgamation ppt
Amalgamation pptAmalgamation ppt
Amalgamation ppt
 
Underwriting
UnderwritingUnderwriting
Underwriting
 
Ind As 2 inventories
Ind As 2 inventoriesInd As 2 inventories
Ind As 2 inventories
 
Amalgamation
AmalgamationAmalgamation
Amalgamation
 
Capital structure.
Capital structure.Capital structure.
Capital structure.
 
Value added statement: Accounting Theory & Statement
Value added statement: Accounting Theory & StatementValue added statement: Accounting Theory & Statement
Value added statement: Accounting Theory & Statement
 

En vedette

Ppt on accounting standards
Ppt on accounting standardsPpt on accounting standards
Ppt on accounting standards
Kunal Kapadia
 
Consolidated statement of financial position
Consolidated statement of financial positionConsolidated statement of financial position
Consolidated statement of financial position
Shiela Mae Castrodes
 
IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.
Cyprian Angawa
 
Accounting standard 17
Accounting standard 17Accounting standard 17
Accounting standard 17
Jigar mehta
 
Holding company accounts and consolidated Balance Sheet
Holding company accounts and consolidated Balance SheetHolding company accounts and consolidated Balance Sheet
Holding company accounts and consolidated Balance Sheet
Augustin Bangalore
 
Accounting standard (AS - 11)
Accounting standard (AS - 11)Accounting standard (AS - 11)
Accounting standard (AS - 11)
Saloni Jain
 
Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10
Prahlad Kulkarni
 

En vedette (20)

Consolidated Financial Statements
Consolidated Financial StatementsConsolidated Financial Statements
Consolidated Financial Statements
 
Ppt on accounting standards
Ppt on accounting standardsPpt on accounting standards
Ppt on accounting standards
 
IAS 27 Consolidated Financial Statements
IAS 27 Consolidated Financial StatementsIAS 27 Consolidated Financial Statements
IAS 27 Consolidated Financial Statements
 
Consolidated statement of financial position
Consolidated statement of financial positionConsolidated statement of financial position
Consolidated statement of financial position
 
IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.IFRS 10. Consolidated Financial Statements. Presentation.
IFRS 10. Consolidated Financial Statements. Presentation.
 
Accounting standard 17
Accounting standard 17Accounting standard 17
Accounting standard 17
 
Holding company accounts and consolidated Balance Sheet
Holding company accounts and consolidated Balance SheetHolding company accounts and consolidated Balance Sheet
Holding company accounts and consolidated Balance Sheet
 
IAS 31
IAS 31IAS 31
IAS 31
 
Accounting Standard 17
Accounting Standard 17Accounting Standard 17
Accounting Standard 17
 
Consolidation of accounts background
Consolidation of accounts backgroundConsolidation of accounts background
Consolidation of accounts background
 
Presentation on AS 15 - Gaurav Sehgal
Presentation on AS 15 - Gaurav SehgalPresentation on AS 15 - Gaurav Sehgal
Presentation on AS 15 - Gaurav Sehgal
 
Accounting standard (AS - 11)
Accounting standard (AS - 11)Accounting standard (AS - 11)
Accounting standard (AS - 11)
 
CIMA-F2-Consolidated Financial Statements
CIMA-F2-Consolidated Financial StatementsCIMA-F2-Consolidated Financial Statements
CIMA-F2-Consolidated Financial Statements
 
As 11
As 11As 11
As 11
 
Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10Accounting standards ppt from 1 to 10
Accounting standards ppt from 1 to 10
 
As 30 31-32-formatted
As 30 31-32-formattedAs 30 31-32-formatted
As 30 31-32-formatted
 
As 14 vs ed as 14 (revised)
As 14 vs ed as 14 (revised)As 14 vs ed as 14 (revised)
As 14 vs ed as 14 (revised)
 
SYSPHERA for MicroStrategy Financial Consolidation v.28JAN2014 - en
SYSPHERA for MicroStrategy Financial Consolidation v.28JAN2014 - enSYSPHERA for MicroStrategy Financial Consolidation v.28JAN2014 - en
SYSPHERA for MicroStrategy Financial Consolidation v.28JAN2014 - en
 
Consolidated Accounting
Consolidated AccountingConsolidated Accounting
Consolidated Accounting
 
Ias 31
Ias 31Ias 31
Ias 31
 

Similaire à As 21

Accounting standards an overview
Accounting standards an overviewAccounting standards an overview
Accounting standards an overview
Megha Dawda
 
Holding Account Basics-M.com Level
Holding Account Basics-M.com LevelHolding Account Basics-M.com Level
Holding Account Basics-M.com Level
Ekta Doger
 
38345431 accounting-standards
38345431 accounting-standards38345431 accounting-standards
38345431 accounting-standards
Soumya Sahoo
 
39454982 accounting-standards
39454982 accounting-standards39454982 accounting-standards
39454982 accounting-standards
Soumya Sahoo
 
Auditor and Director Reports
Auditor and Director ReportsAuditor and Director Reports
Auditor and Director Reports
gourab27
 
solusi manual advanced acc zy Chap004
solusi manual advanced acc zy Chap004solusi manual advanced acc zy Chap004
solusi manual advanced acc zy Chap004
Suzie Lestari
 
Milestone One Guidelines and Rubric For this project, cons.docx
Milestone One Guidelines and Rubric For this project, cons.docxMilestone One Guidelines and Rubric For this project, cons.docx
Milestone One Guidelines and Rubric For this project, cons.docx
ARIV4
 

Similaire à As 21 (20)

Principles of consolidation
Principles of consolidationPrinciples of consolidation
Principles of consolidation
 
comparison of Accounting Standards
comparison of Accounting Standardscomparison of Accounting Standards
comparison of Accounting Standards
 
Financial statement analysis intro
Financial statement analysis  introFinancial statement analysis  intro
Financial statement analysis intro
 
Accounting standards an overview
Accounting standards an overviewAccounting standards an overview
Accounting standards an overview
 
GROUP FINANCIAL STATEMENTS.pptx
GROUP FINANCIAL STATEMENTS.pptxGROUP FINANCIAL STATEMENTS.pptx
GROUP FINANCIAL STATEMENTS.pptx
 
Accounting and Income tax aspects : Merger/Amalgamation
Accounting and Income tax aspects : Merger/AmalgamationAccounting and Income tax aspects : Merger/Amalgamation
Accounting and Income tax aspects : Merger/Amalgamation
 
As 12
As 12As 12
As 12
 
IAS-27 (Subhan Afzal).pptx
IAS-27 (Subhan Afzal).pptxIAS-27 (Subhan Afzal).pptx
IAS-27 (Subhan Afzal).pptx
 
Holding Account Basics-M.com Level
Holding Account Basics-M.com LevelHolding Account Basics-M.com Level
Holding Account Basics-M.com Level
 
38345431 accounting-standards
38345431 accounting-standards38345431 accounting-standards
38345431 accounting-standards
 
39454982 accounting-standards
39454982 accounting-standards39454982 accounting-standards
39454982 accounting-standards
 
Diff bet usgaap_igaap_ifrs
Diff bet usgaap_igaap_ifrsDiff bet usgaap_igaap_ifrs
Diff bet usgaap_igaap_ifrs
 
As 05
As 05As 05
As 05
 
Auditor and Director Reports
Auditor and Director ReportsAuditor and Director Reports
Auditor and Director Reports
 
Financial accounting icab chapter 12 group accounts consolidated statements...
Financial accounting icab chapter 12 group accounts   consolidated statements...Financial accounting icab chapter 12 group accounts   consolidated statements...
Financial accounting icab chapter 12 group accounts consolidated statements...
 
solusi manual advanced acc zy Chap004
solusi manual advanced acc zy Chap004solusi manual advanced acc zy Chap004
solusi manual advanced acc zy Chap004
 
Milestone One Guidelines and Rubric For this project, cons.docx
Milestone One Guidelines and Rubric For this project, cons.docxMilestone One Guidelines and Rubric For this project, cons.docx
Milestone One Guidelines and Rubric For this project, cons.docx
 
COMPANY ACCOUNTS.pptx
COMPANY ACCOUNTS.pptxCOMPANY ACCOUNTS.pptx
COMPANY ACCOUNTS.pptx
 
Snp afaaa
Snp afaaaSnp afaaa
Snp afaaa
 
Annual Return - A presentation done to ICSI Hyderabad Chapter By SAS Partners
Annual Return - A presentation done to ICSI Hyderabad Chapter By SAS PartnersAnnual Return - A presentation done to ICSI Hyderabad Chapter By SAS Partners
Annual Return - A presentation done to ICSI Hyderabad Chapter By SAS Partners
 

Plus de Praveen Kumar (20)

Useful charts for tax compliances
Useful charts for tax compliancesUseful charts for tax compliances
Useful charts for tax compliances
 
Latest updates of income tax by praveen kumar
Latest updates of income tax by praveen kumarLatest updates of income tax by praveen kumar
Latest updates of income tax by praveen kumar
 
As 04
As 04As 04
As 04
 
As 20
As 20As 20
As 20
 
As 16
As 16As 16
As 16
 
As 22
As 22As 22
As 22
 
As 22
As 22As 22
As 22
 
As 09
As 09As 09
As 09
 
As 08
As 08As 08
As 08
 
As 02
As 02As 02
As 02
 
As 03
As 03As 03
As 03
 
As 19
As 19As 19
As 19
 
As 18 Jpku
As 18 JpkuAs 18 Jpku
As 18 Jpku
 
As 18
As 18As 18
As 18
 
As 15
As 15As 15
As 15
 
As 10
As 10As 10
As 10
 
As 07
As 07As 07
As 07
 
As 06
As 06As 06
As 06
 
As 28 Impairment Of Asset
As 28 Impairment Of AssetAs 28 Impairment Of Asset
As 28 Impairment Of Asset
 
As 01
As 01As 01
As 01
 

Dernier

VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...
VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...
VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
dipikadinghjn ( Why You Choose Us? ) Escorts
 
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort : 9352852248 Make on-demand Arrangements Near yOU
 
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
dipikadinghjn ( Why You Choose Us? ) Escorts
 

Dernier (20)

Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
Booking open Available Pune Call Girls Talegaon Dabhade  6297143586 Call Hot ...Booking open Available Pune Call Girls Talegaon Dabhade  6297143586 Call Hot ...
Booking open Available Pune Call Girls Talegaon Dabhade 6297143586 Call Hot ...
 
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated  Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...Top Rated  Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
Top Rated Pune Call Girls Viman Nagar ⟟ 6297143586 ⟟ Call Me For Genuine Sex...
 
VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...
VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...
VIP Call Girl in Mira Road 💧 9920725232 ( Call Me ) Get A New Crush Everyday ...
 
Indore Real Estate Market Trends Report.pdf
Indore Real Estate Market Trends Report.pdfIndore Real Estate Market Trends Report.pdf
Indore Real Estate Market Trends Report.pdf
 
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
Mira Road Awesome 100% Independent Call Girls NUmber-9833754194-Dahisar Inter...
 
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
VIP Independent Call Girls in Andheri 🌹 9920725232 ( Call Me ) Mumbai Escorts...
 
Solution Manual for Financial Accounting, 11th Edition by Robert Libby, Patri...
Solution Manual for Financial Accounting, 11th Edition by Robert Libby, Patri...Solution Manual for Financial Accounting, 11th Edition by Robert Libby, Patri...
Solution Manual for Financial Accounting, 11th Edition by Robert Libby, Patri...
 
Booking open Available Pune Call Girls Wadgaon Sheri 6297143586 Call Hot Ind...
Booking open Available Pune Call Girls Wadgaon Sheri  6297143586 Call Hot Ind...Booking open Available Pune Call Girls Wadgaon Sheri  6297143586 Call Hot Ind...
Booking open Available Pune Call Girls Wadgaon Sheri 6297143586 Call Hot Ind...
 
Stock Market Brief Deck (Under Pressure).pdf
Stock Market Brief Deck (Under Pressure).pdfStock Market Brief Deck (Under Pressure).pdf
Stock Market Brief Deck (Under Pressure).pdf
 
Shrambal_Distributors_Newsletter_Apr-2024 (1).pdf
Shrambal_Distributors_Newsletter_Apr-2024 (1).pdfShrambal_Distributors_Newsletter_Apr-2024 (1).pdf
Shrambal_Distributors_Newsletter_Apr-2024 (1).pdf
 
The Economic History of the U.S. Lecture 21.pdf
The Economic History of the U.S. Lecture 21.pdfThe Economic History of the U.S. Lecture 21.pdf
The Economic History of the U.S. Lecture 21.pdf
 
Call Girls in New Friends Colony Delhi 💯 Call Us 🔝9205541914 🔝( Delhi) Escort...
Call Girls in New Friends Colony Delhi 💯 Call Us 🔝9205541914 🔝( Delhi) Escort...Call Girls in New Friends Colony Delhi 💯 Call Us 🔝9205541914 🔝( Delhi) Escort...
Call Girls in New Friends Colony Delhi 💯 Call Us 🔝9205541914 🔝( Delhi) Escort...
 
03_Emmanuel Ndiaye_Degroof Petercam.pptx
03_Emmanuel Ndiaye_Degroof Petercam.pptx03_Emmanuel Ndiaye_Degroof Petercam.pptx
03_Emmanuel Ndiaye_Degroof Petercam.pptx
 
The Economic History of the U.S. Lecture 17.pdf
The Economic History of the U.S. Lecture 17.pdfThe Economic History of the U.S. Lecture 17.pdf
The Economic History of the U.S. Lecture 17.pdf
 
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
From Luxury Escort Service Kamathipura : 9352852248 Make on-demand Arrangemen...
 
VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...
VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...
VVIP Pune Call Girls Katraj (7001035870) Pune Escorts Nearby with Complete Sa...
 
Gurley shaw Theory of Monetary Economics.
Gurley shaw Theory of Monetary Economics.Gurley shaw Theory of Monetary Economics.
Gurley shaw Theory of Monetary Economics.
 
Top Rated Pune Call Girls Dighi ⟟ 6297143586 ⟟ Call Me For Genuine Sex Servi...
Top Rated  Pune Call Girls Dighi ⟟ 6297143586 ⟟ Call Me For Genuine Sex Servi...Top Rated  Pune Call Girls Dighi ⟟ 6297143586 ⟟ Call Me For Genuine Sex Servi...
Top Rated Pune Call Girls Dighi ⟟ 6297143586 ⟟ Call Me For Genuine Sex Servi...
 
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
 
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
VIP Call Girl in Mumbai 💧 9920725232 ( Call Me ) Get A New Crush Everyday Wit...
 

As 21