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: 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: United States. Department of Commerce
Publisher:
ISBN:
Category :
Languages : en
Pages : 174
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Book Description
Author:
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 24
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Book Description
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: Liong Tong Tan
Publisher:
ISBN: 9789814359887
Category : Financial statements, Consolidated
Languages : en
Pages : 992
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Book Description
Author: Paul H. Rosenfield
Publisher: *Ronald Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 274
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Book Description
This, the first book devoted exclusively to consolidated financial statements, lets readers access useful information in half the time it previously took. Only this single reference source answers all practical questions relating to the preparation or use of consolidation, translation, or the equity method; provides a simple explanation of all the underlying concepts; describes every procedure; provides examples from annual reports of disclosures; and discusses all relevant issues, including stockholding changes, intercompany tax allocations, and push down accounting.
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: Professor Tan Liong Tong
Publisher: CCH Asia Pte Ltd
ISBN: 9814359815
Category :
Languages : en
Pages : 1007
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Book Description
Author:
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 32
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Book Description
