CA-Final Financial Reporting by CA D. G. SHARMA

Course Discontinued

This course is no longer available and has been discontinued

Topic Name	Faculty	Topic Length
Corporate Restructuring: (32 Questions up to Nov.2015 Exam) Covers conceptual explanation, alternatives, reasoning and assumptions with fully solved problems, calculations on: Purchase consideration- Assets Basis, Payment basis, Swap ratio, PE ratio, Present value basis Accounting entry & balancesheet in the books of Purchaser Co. (transferee), Inter-co stock, Inter-co debt, Statutory reserves Closing of books of Account by Vendor Co.(transferor) Amalgamation by Purchase method & Pooling of Interest method (Merger) Inter-Co shareholding-(a) Purchaser holds shares in Vendor Co. (b) Vendor holds shares in Purchaser Co. & (c) Both holds shares in each other- use of symaltaneous equation Adjustment for Uniform Accounting Policy Fractional shareholding, Dissenting shareholders Internal Reconstruction- Entry, Reconstruction A/c, Balancesheet Demerger & Asset swap- Entry, Balancesheet & Effect on wealth of share holder Acquisition of Share (Acquisition of Control) Redemption & Buy back of shares- Entry, Balancesheet, Limits, Provisions	CA D. G. SHARMA	1442 mins
Holding Company Accounts- Consolidation: (33 Questions up to Nov.2015 Exam) Covers conceptual explanation, alternatives, reasoning and assumptions with fully solved problems, calculations on: Consolidated Balancesheet with effect of Dividend, Bonus shares, Revaluation of Fixed assets, Stock reserve, Mutual debt etc. Consolidated Balancesheet with Multiple Subsidiary, Chain Holding, Cross Holding (symaltaneous equation) Consolidated Balancesheet with Different Accounting year, Different Accounting Policies Consolidated Balancesheet with Associate (Equity method), Joint venture (Proportionate consolidation), Foreign Subsidiary(Integral & Non-integral operation) Sale of Investment in subsidiary Consolidated Profit & Loss Account Consolidated Cash Flow Statement Stock reserve- Upstream-Downstream sale Acquisition of shares in subsidiary on different dates (multiple step acquisition)	CA D. G. SHARMA	1559 mins
Valuation- Goodwill, Share, Brand: (30 Questions up to Nov.2015 Exam) Covers conceptual explanation, alternatives, reasoning and assumptions with fully solved problems, calculations on: Goodwill valuation with Average capital employed, Closing capital employed, Super profit method, Annuity method, Capitalisation method, Leverage effect Share Valuation with Equity & Prefernce shares, Fully paid & partly paid shares, Different face value, Asset based, Dividend based, Earning based, Fair value Goodwill & Share valuation both Brand valuation Business valuation Effect of dividend on capital employed- all alternatives Use of Debt-equity ratio, Gearing ratio, Fixed cover ratio, Trend analysis	CA D. G. SHARMA	878 mins
Value Added Statement, EVA, MVA, SVA: (16 Questions up to Nov.2015 Exam) Covers conceptual explanation with fully solved problems on: Statement of Gross Value Added (GVA) & Reconcilliation with PBT Economic Value Added (EVA)- Calculation, Weighted Average Cost of capital, Use of leverages Market Value Added (MVA) Shareholders value added (SVA) Incentives to Employees on the basis of VA	CA D. G. SHARMA	266 mins
Human Resource Accounting: (7 Questions up to Nov.2015 Exam) Covers conceptual explanation with fully solved problems on: Human resource accounting, Valuation, Valuation of Executive Valuation by Lev & Schwartze	CA D. G. SHARMA	138 mins
Share Based Payments: (18 Questions up to Nov.2015 Exam) Covers conceptual explanation with fully solved problems on: ESOP (Employee Stock Option Plan)- Calculation & Accounting with effect of Employees expected to leave, Vesting condition, Market condition, Graded Vesting, Modification, Cancellation, Settlement & Replacement , Intrinsic value vs Fair value of ESOP Effect of ESOP on Basic & Diluted EPS ESPP (Employee Share Purchase Plan) SAR (Stock Appreciation Rights) Equity settlement with cash alternative	CA D. G. SHARMA	975 mins
Financial Reporting by Financial Intermediaries (NBFC, MF) (20 Questions up to Nov.2015 Exam) Covers conceptual explanation with fully solved problems on: Mutual Fund: Finacial statement, Accounting & valuation of Investment, Equalisation calculation & entry, Movement in fund, Issue of units, NAV calculation NBFC: Introduction, Provision on Advances, Valuation of Investments & Provisioning by Hire purchase co.	CA D. G. SHARMA	267 mins
Accounting for Financial Instruments (Based on AS-11, IndAS-32, IndAS-107 & IndAS-109): Covers conceptual explanation with fully solved problems on: Explanation of Financial instrument, Financial Asset, Financial Liability, Equity, Primary & Derivative instrument Accounting for Forward contract to buy, sell foreign currency, Forward contract for speculation Accounting for transaction on Entities Own Equity, Forward contract on Own Equity Accounting for Index Future, Mark to market valuation, Future contract Accounting for Options, Options on own equity, Cap, Collar, Floor strategy of options Securitisation Accounting & calculation Accounting & calculation for Interest Rate Swap, Currency Swap, Staff loan at concessional rate Embedded derivative, Compound Financial Instrument, Convertible debenture- Compulsorily convertible, Optionally convertible. Regular way purchase sale of financial assets: Trade date & settlement date accounting Hedge Accounting explained Differentiation between liability & equity.	CA D. G. SHARMA	823 mins
Accounting Standards & Introduction of IndAS: Introduction of IndAS Covers explanation, illustration, exam problems on AS-1 to AS-29 & comparison with corresponding AS with IndAS and Ind AS IAS/IFRS. Brief introduction of other IndAS. Brief introduction of Guidance Note on Accounting issued by ICAI. AS-10 Property Plant and Equipment.	CA D. G. SHARMA	1872 mins

The CA Final Financial Reporting old syllabus classes by CA D. G. Sharma is designed in a way that the student gains in-depth knowledge on the preparation and analysis of financial statements. These are available in a pendrive download online classes form. In an ever globalizing world, with transactions happening globally, the maintenance of correct financial records and their reporting to stakeholders become essential. Additionally, standards of good corporate governance make financial reporting central to the workings of an entity. The paper builds on the Accounting and Advanced Accounting studied at the IPCC level and further delves into the Accounting Standards and relevant guidance notes. Aware of the need for familiarity with the rules governing financial reporting in a foreign country due to an increase in cross-border flow of capital, the paper provides a comparative study of ASs vis-a-vis Indian ASs.

A student taking CA Final Financial Reporting classes will learn corporate financial reporting, consolidated financial statements for group companies, and accounting for corporate restructuring and share-based payments. The paper also acquaints the students with valuation principles such that they are well-equipped to solve valuation cases; it also has a chapter dedicated to financial reporting of financial institutions. The remaining part of the paper familiarises students with emerging developments in the area of financial reporting.

Meet Your Instructor

CA D. G. SHARMA

B.COM,FCA,LICENTIATE CS,GRAD.CWA

CA D. G. SHARMA is a Practicing Chartered Accountant. He has qualified the exam of all the three premier professional institutes ICAI, ICAI (Institute of Cost Accountants of India) & ICSI.
He has been teaching Accounts, Financial Management and Costing to CA students at Foundation (now CPT), Inter (now IPCC) & Final levels for the last twenty eight years.
He is a Founder Member, Faculty & Director of Central Academy of Professional Studies (CAPS), Nagpur, a premier institution for imparting quality professional education in central India.
He has given lectures in various seminars organised by the Nagpur Branch of ICAI.