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Author: Institute of Business Science
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 87
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Book Description
Author: Institute of Business Science
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 87
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Book Description
Author: Jerome Lee Nicholson
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 87
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Book Description
Author: Harry Anson Finney
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 188
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Book Description
Author: Jamaliah Abdul Majid
Publisher: UUM Press
ISBN: 9672210949
Category : Business & Economics
Languages : en
Pages : 169
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Book Description
This book, Basics of Consolidation of Financial Statements, presents a step-by-step approach in learning the basics concepts in consolidation of financial statements. Rather than focusing on complex explanations and discussions, this book explains consolidation of financial statements using simple concepts. The book is intended primarily for students who are at the advanced stage of financial accounting and reporting course. To prepare consolidated financial statements, it is essential for students to equip themselves with strong understanding of the basic concepts of consolidation. Therefore, the aim of this book is to provide accounting students with a framework for learning these basic concepts in consolidation. Each chapter of the books offers examples, comprehensive illustrations, exercises and problems for students to tackle at different stages of the consolidation so that the students’ understanding on the concepts and techniques of consolidations is strengthened.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Harry Anson Finney
Publisher: Prentice Hall
ISBN:
Category : Business & Economics
Languages : en
Pages : 600
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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: Harold Dudley Greeley
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 436
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Book Description
Author: H a 1886- Finney
Publisher: Legare Street Press
ISBN: 9781019503515
Category :
Languages : en
Pages : 0
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Book Description
If you are looking for a comprehensive guide to consolidated financial statements, look no further than this book. The author provides clear explanations and practical examples that will help you understand and apply this complex accounting practice. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author: H. A. Finney
Publisher: Forgotten Books
ISBN: 9781330322963
Category : Business & Economics
Languages : en
Pages : 241
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Book Description
Excerpt from Consolidated Statements for Holding Company and Subsidiaries This book is intended to embrace the principles and procedure involved in the preparation of the consolidated statement of cost of goods sold, the consolidated profit and loss statement, the consolidated surplus statement and the consolidated balance sheet. Students of accounting who are preparing for the examinations of the various C. P. A. boards or the American Institute of Accountants must be familiar with the subject of consolidated statements for holding companies and their subsidiaries, for the examinations frequently contain more or less complicated problems requiring the preparation of such statements. The income tax law, which requires consolidated returns supported by consolidated income statements and balance sheets, makes a knowledge of the method of preparing these statements imperative for the corporation auditor, the public accountant and the tax counsellor. It is surprising that the literature which deals with consolidated statements is so meager when one considers that so many accountants and students of accounting are interested in the subject and that the statements themselves may be involved by an almost infinite variety of complications. These complexities arise from the fact that the holding company may or may not account properly for the investments in subsidiary stock; that minority interests may exist; that subsidiary earnings since acquisition may exceed dividends received during the same period, or vice versa; that the holding company may take up as profit the earnings of the subsidiary or the dividends received; that the stock may have been acquired by purchase from former stockholders, by subscription or as a stock dividend; that book value at acquisition may have exceeded cost, or vice versa; that the stockholdings may have been acquired by a single purchase or by several purchases; that the holdings may be in common or preferred stock or both; that inter-company profits may remain unrealized in inventories and in fixed assets; etc., etc. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
