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4 videos
3 teachers
Length 38–679 min
1 practice scenario
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4 teachers' videos for this topic. You only need one. Nobody at YUNOVA has watched them yet; they were found by title, channel and length.
CA Aakash Kandoi
AS 23 Revision | Associates | With Questions | Advanced Accounts Revision | CA Aakash Kandoi
37 min video
Suggested first
Not reviewed yet
CA Inter by CA Vipul Dhall
Rapid Revision - AS 21, AS 23 & AS 27 - CA Intermediate Advanced Accounting by CA Vipul Dhall
108 min video
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CA Intermediate by PW
CA Inter Advanced Accounting Marathon (Part 3) | CA Inter 2026 Attempt | CA Nitin Goel Sir
678 min video
Not reviewed yet
CA Inter by CA Vipul Dhall
Consolidation , Associate & JV Marathon | AS 21, AS 23, AS 27 Revision | All concepts + Imp. Ques.
86 min video
Not reviewed yet
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Practice: Chapter 10इस chapter की practice: एक समय में एक case scenario।
Draft case scenarios for this chapter, one at a time. An AI reviewer checked them; a teacher has not yet. Your score is for this session only.
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Scenario 1 of 1 · Chapter 10: Accounting Standards for Consolidated Financial Statements
Consolidation of Investments by Zenith Ltd
Zenith Ltd, an Indian listed entity, holds equity stakes in three different entities as on 31st March 2026. On 1st April 2025, Zenith Ltd acquired a 70% equity stake in Alpha Pvt Ltd for ₹14,000,000 when Alpha's net assets (equity share capital and reserves) stood at ₹15,000,000. During FY 2025-26, Alpha earned a net profit of ₹3,000,000 and paid no dividend.
On 1st October 2025, Zenith Ltd acquired a 30% equity stake in Beta Ltd for ₹5,000,000, obtaining significant influence. On 1st October 2025, the net assets of Beta Ltd were ₹12,000,000. For the year ended 31st March 2026, Beta Ltd reported a total profit after tax of ₹2,000,000 earned evenly throughout the year. Beta Ltd declared and paid an interim dividend of ₹600,000 on 31st December 2025 out of current year profits.
Zenith Ltd also acquired a 50% interest in a Jointly Controlled Entity, Gamma JV, on 1st April 2025 for ₹4,000,000. For FY 2025-26, Gamma JV reported net assets of ₹10,000,000 (including net profit of ₹2,000,000 earned during the year). Zenith Ltd accounts for its interest in Gamma JV using proportionate consolidation.
1 / 4
What is the amount of Minority Interest to be presented in Zenith Ltd's Consolidated Balance Sheet as on 31st March 2026 in respect of Alpha Pvt Ltd under AS 21?
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2 / 4
What is the Goodwill or Capital Reserve arising on acquisition of Beta Ltd on 1st October 2025, and what is the carrying value of Investment in Beta Ltd as on 31st March 2026 under AS 23 (Equity Method)?
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3 / 4
How should Zenith Ltd consolidate its interest in Gamma JV in its Consolidated Balance Sheet as on 31st March 2026 in accordance with AS 27?
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4 / 4
What is the amount of Goodwill arising on the acquisition of Alpha Pvt Ltd to be shown in Zenith Ltd's Consolidated Balance Sheet as on 31st March 2026 under AS 21?
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