Chapter 1 Books of Account, Statutory Registers and Records
Chapter 2 Financial Reporting
Chapter 3 AS-21: Consolidated Financial Statements
Chapter 4 AS-23: Accounting for Investments in Associates in Consolidated Financial Statements
Chapter 5 AS-27: Financial Reporting of Interests in Joint Ventures
Chapter 6 Holding & Subsidiary Companies: CFS Methodology
Chapter 7 Accounting for Investments in Associates: CFS Methodology
Chapter 8 Financial Reporting of Interests in Joint Ventures
Chapter 9 Practical Approach to CFS: Holding & Subsidiary
Chapter 10 Practical Approach to CFS: Associates
Chapter 11 Practical Approach to CFS: Joint Ventures
Chapter 12 Comprehensive Approach to CFS
Chapter 13 IAS & IFRS on Consolidated Financial Statements
I. Ind AS 27 (IAS 27): Separate Financial Statements
II. Ind AS 110 (IFRS 10): Consolidated Financial Statements
III. Ind AS 111 (IFRS 11): Joint Arrangements
IV. Ind AS 28 (IAS 28): Investments in Associates and Joint Ventures
V. Ind AS 103 (IFRS 3): Business Combinations
VI. Ind AS 112 (IFRS 12): Disclosure of Interests in Other Entities
Chapter 14 Consolidation of Accounts
Chapter 15 Guidance Note on Audit of Consolidated Financial Statements (Revised)
Chapter 16 Consolidation of Accounts of Section 8 Companies under AS and Ind AS
Appendix 1 Illustrative Reports under Standards on Auditing
Appendix 2 Schedule III