CAF-05 IAS-10, 37

Lecture # 2 Lecture # 87 (Over all)

IAS-10,37 (Volume-2 of BOOK)

Class work
1. Page 228 - Complete
2. Page 229 - Complete
3. Page 230 - Complete
4. Page 247 – Example-1,2B,3,4

IAS-28 (Volume-2 of BOOK)

Class work
1. Past Paper Q.1 (Page 169)

Financial Statements Workings

required
Consolidated statement W-1 Adjustment a/c
of financial position W-2 SRE (Cl. – pre)
W-2.1 S-Capital reserve or revaluation surplus (Cl – pre)
W-3 CRE
W-3.1 Consolidated-Capital reserve or revaluation surplus
W-4 NCI
W-6 Separate F/S R/E Column of SOCIE
W-7 Investment in Associate
Consolidated statement W-1 Adjustment a/c
of profit and loss and W-5 S-Profit (F.T.Y)
other comprehensive W-5.1 A-Profit (F.T.Y) (Sath Sath percentage)
income W-5.2 S-OCI (F.T.Y)
W-5.3 A-OCI (F.T.Y) (Sath Sath percentage)
W-6 Separate F/S R/E Column of SOCIE

Adnan Rauf, FCA Page 1