Financial Reporting and Analysis

ISBN Number : 978-93-5273-912-7

Student Price : Rs.325

Student Dollar Price : 13$

Book Edition : First

Year of Publication : 2018

No. Of Pages : 332

Book Weight :0

About The Book

Accounting is not only the language of business but also its scorecard. It contains information about the performance, problems and prospects of an enterprise. Financial reporting and analysis is very important to a wide range of users such as investors, creditors, regulatory authorities, general public, etc. Business managers who have skills of financial analysis are able to diagnose their firms’ problems, suggest useful suggestions and anticipate the economic consequences of their actions. In order to understand financial reporting and analysis, we need a book, which can provide a comprehensive and updated discussion of the subject matter in a clear, concise and logical manner. The present text, Financial Reporting and Analysis, is an attempt to enrich students and other readers with adequate and latest knowledge about skills of financial analysis.

The book is divided into five units and covers topics such as financial reporting, conceptual framework, basic financial statements; additional disclosure statements, assets, liabilities, revenues, expenses, gains, losses, financial statements analysis, ratio analysis, expanded analysis, accounting standards and convergence with IFRSs.

 

Contents -

Unit I : Introduction
1. Financial Reporting : An Overview
2. Conceptual Framework
Unit II : Understanding Financial Statements
3. Understanding Financial Statements
4. Additional Disclosure Statements
Unit III : Elements of Financial Statements
5. Inventory
6. Assets
7. Liabilities
8. Revenues, Expenses, Gains and Losses
Unit IV : Analysis and Interpretation of Financial Statements
9. Financial Statement Analysis
10. Ratio Analysis
11. Expanded Analysis
Unit V : Accounting Standards in India
12. Accounting Standards
13. Convergence with IFRSs

About The Author

Prof. Jawahar Lal has been a Professor in Department of Commerce, Delhi School of Economics, University of Delhi, Delhi. He also served as Head, Department of Commerce and Dean, Faculty of Commerce and Business, University of Delhi. Earlier, he taught at Shri Ram College of Commerce, University of Delhi. He possesses forty-five years of experience of teaching and research guidance. He has been associated with teaching of postgraduate commerce and management courses and imparting dissertation and thesis guidance to M.Phil. and Ph.D. students.

Prof. Lal is a member of many academic and professional bodies, is on Editorial Board and Review Board of many reputed journals, member of Board of Studies and Research Committees of Indian Universities, member of Indian Commerce Association and member and fellow of Indian Accounting Association. He has been conferred upon with IAA Fellowship Award 2007 for lifetime dedication to the Accounting Education and Research.

Prof. Lal has contributed seventy papers in reputed journals and has presented papers in sixty national and international conferences. He has also chaired technical sessions in many conferences. He has authored over a dozen reputed books. Some of his publications are: Advanced Management Accounting, Text, Problems and Cases; Strategic Cost Management; Accounting Theory and Practice; Cost Accounting; Managerial Accounting; Accounting for Management; Financial Accounting, Principles and Practices; Financial Accounting, Text and Problems; Corporate Annual Reports, Theory and Practice; Financial Reporting by Diversified Companies; Understanding Indian Investors and Corporate Financial Reporting.

Dr. Sucheta Gauba is a faculty of Lakshmibai College, University of Delhi. She is a B.Com (Hons.) graduate,  M.Com. Gold Medalist and Ph.D. from University of Delhi. Dr. Gauba has been teaching B.Com. (Hons.) and B.Com students for a decade. She has presented papers in seminars, published newspaper articles, research articles in journals and has authored a book too. She is also a member of Indian Accounting Association. She believes that every day is an opportunity to learn something new and therefore, learning never stops.

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