Consolidated Financial Statement by Prasun Rakshit. Confusin

 I have bought Financial Reporting by Prasun Raksh*t. (Law Point Publication)

As I started working for CBS chapter, I noticed he follows a Meorandum Ledger Method to solve CBS problems which is very difficult to grasp.

The allocation pf Profits into Pre & Post  Acquisition and as well as Cost of Control or Minority Interest are computed and presented in Memorandum Method. Further Cost of Control has not been computed as working note at all.

I remember doing CBS in my B Com days and making working notes of allocation, cost of control, balances of P/L and Reserves, which was  easy to understand.

I am really annoyed to go further with that book.

So suggest me some other writers for FR.