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Author: Paul Taylor
Publisher: SAGE
ISBN: 9781853962509
Category : Business & Economics
Languages : en
Pages : 390
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Book Description
This book introduces and examines what is currently the most central and controversial area in financial reporting. It is designed so that readers with particular interests can easily find their way through clearly marked sections.
Author: Paul Taylor
Publisher: SAGE
ISBN: 9781853962509
Category : Business & Economics
Languages : en
Pages : 390
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Book Description
This book introduces and examines what is currently the most central and controversial area in financial reporting. It is designed so that readers with particular interests can easily find their way through clearly marked sections.
Author: Paul Taylor
Publisher: SAGE
ISBN: 1849207097
Category : Business & Economics
Languages : en
Pages : 385
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Book Description
Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice. All core areas and relevant standards are covered including: acquisition and merger accounting; fair values at acquisition; goodwill; consolidated cash flow statements; reporting consolidated financial performance; foreign currency translation; segmental reporting; off-balance sheet financing; and related party transactions. The book is designed so that readers with particular interests - for example in technical matters or concepts and standards - can easily find their way through clearly marked sections. Discussion and calculation reinforce each other - calculations illustrate controversies, and controversies and concepts illustrate techniques. Examples are carefully graduated and care is taken not to obscure principles with unnecessarily complex calculations. Materials are set into an international context. The book is both rigorous and accessible. It is an extensive revision of and successor to the author′s 1987 title Consolidated Financial Statements. Because of recent theoretical and institutional developments, an enormous amount of new material has been added and new teaching approaches to many areas included. There are many more worked examples and exercises as well as approachable discussions of ′state-of-the-art′ advanced topics. The solutions notes for each case are avilable on a disk for instructors who recommend the book for course use.
Author: Mfandaidza Reuben Hove
Publisher: Juta and Company Ltd
ISBN: 9780702171628
Category : Business & Economics
Languages : en
Pages : 276
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Book Description
This reference covers the basic and fundamental accounting techniques required to compile consolidated financial statements covering the operations of enterprises, which at the end of their financial year have a subsidiary or subsidiaries under their control and/or subsidiaries and associated companies as set forth in the International Accounting Standards IAS 27, IFRS3, and IAS28. Of particular use to practitioners and students in developing countries, the text employs a building-block approach to gradually introduce topics of increasing complexity and contains practical examples of how compliance with international accounting standards can be achieved and how outcomes can be determined. Also included are tutorial exercises with suggested solutions.
Author:
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 24
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Book Description
Author: Greg Whittred
Publisher: Routledge
ISBN: 1000166910
Category : Business & Economics
Languages : en
Pages : 135
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Book Description
This book, first published in 1988, aims to provide evidence on the voluntary adoption of a particular type of financial statement – the consolidated financial statement – in what may be characterized as relatively high agency cost situations. This study examines an accounting method choice not under the assumption that it will be made opportunistically but under the assumption that it will be negotiated ex ante as part of the firm’s optimal contract structure.
Author: Organisation for Economic Co-operation and Development. Working Group on Accounting Standards
Publisher: Organisation de coopération et de développement économiques ; [Ottawa : Renouf]
ISBN:
Category : Accounting
Languages : en
Pages : 90
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Book Description
Author:
Publisher:
ISBN: 9781907877131
Category : Assets (Accounting)
Languages : en
Pages : 74
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Book Description
Author: David M. Walker (au)
Publisher: DIANE Publishing
ISBN: 9781422301135
Category : Business & Economics
Languages : en
Pages : 78
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Book Description
For the past 8 years, since the first audit of the consolidated financial statements of the U.S. gov't. (CFS), certain material weaknesses in internal control & in selected accounting & financial reporting practices have resulted in conditions that have prevented the GAO from expressing an opinion on the CFS. The U.S. gov't. does not have adequate systems, controls, & procedures to properly prepare the CFS. The purpose of this report is to: discuss the details of the weaknesses relating to the Treasury's preparation of the CFS; recommend improvements to address those weaknesses; & provide the status of corrective actions to address the 142 open recommendations previously reported. Includes 20 new recommendations. Charts & tables.
Author: Carlo Maria Gallimberti
Publisher: UK Higher Education Business Accounting
ISBN: 9780077160968
Category : Financial statements
Languages : en
Pages : 370
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Book Description
Aims at providing a guide through the complex mechanisms of consolidation by showing how to understand and prepare Consolidated Financial Statements under International Financial Reporting Standards (IFRS), the most widespread set of accounting principles nowadays.
Author: United States. Department of Commerce
Publisher:
ISBN:
Category : United States
Languages : en
Pages : 176
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Book Description
