Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 66
Book Description
ED 10 Consolidated Financial Statements: Exposure draft
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 66
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 66
Book Description
ED 10 Consolidated Financial Statements: Basis for conclusions on exposure draft
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 56
Book Description
ED 10 Consolidated Financial Statements: Draft illustrative examples
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 32
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 32
Book Description
ED 10 Consolidated Financial Statements
Author: International Accounting Standards Board
Publisher:
ISBN: 9781905590865
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781905590865
Category :
Languages : en
Pages :
Book Description
ED 10 Consolidated Financial Statements
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 19
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 19
Book Description
Consolidated Financial Statements, International Edition
Author: Professor Tan Liong Tong
Publisher: CCH Asia Pte Ltd
ISBN: 9814359815
Category :
Languages : en
Pages : 1007
Book Description
Publisher: CCH Asia Pte Ltd
ISBN: 9814359815
Category :
Languages : en
Pages : 1007
Book Description
Consolidated Financial Reporting
Author: Paul Taylor
Publisher: SAGE
ISBN: 1849207097
Category : Business & Economics
Languages : en
Pages : 385
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.
Publisher: SAGE
ISBN: 1849207097
Category : Business & Economics
Languages : en
Pages : 385
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.
Consolidated Financial Statements
Author: Liong Tong Tan
Publisher:
ISBN: 9789814359887
Category : Financial statements, Consolidated
Languages : en
Pages : 992
Book Description
Publisher:
ISBN: 9789814359887
Category : Financial statements, Consolidated
Languages : en
Pages : 992
Book Description
Consolidation : preparing and understanding consolidated financial statements under IFRS : updated to the new IFRS 10 and 11
Author: Carlo Maria Gallimberti
Publisher: UK Higher Education Business Accounting
ISBN: 9780077160968
Category : Financial statements
Languages : en
Pages : 370
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.
Publisher: UK Higher Education Business Accounting
ISBN: 9780077160968
Category : Financial statements
Languages : en
Pages : 370
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.
Principles of Group Accounting under IFRS
Author: Andreas Krimpmann
Publisher: John Wiley & Sons
ISBN: 1118751418
Category : Business & Economics
Languages : en
Pages : 869
Book Description
A professional perspective to implementing IFRS 10, 11, and 12 The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. As business becomes increasingly global, more and more firms will need to transition using the codes and techniques described in Principles of Group Accounting under IFRS. This book is a practical guide and reference to the standards related to consolidated financial statements, joint arrangements, and disclosure of interests. Fully illustrated with a step-by-step case study, Principles of Group Accounting under IFRS is equally valuable as an introductory text and as a reference for addressing specific issues that may arise in the process of consolidating group accounts. The new international standards will bring about significant changes in group reporting, and it is essential for accountants, auditors, and business leaders to understand their implications. Author Andreas Krimpmann is an internationally recognized authority on the transition from GAAP to IFRS, and this new text comes packaged with GAAP/IFRS comparison resources that will help make the changes clear. Other bonus resources include an Excel-based consolidation tool, checklists, and a companion website with the latest information. Learn about: Definitions, requirements, processes, and transition techniques for IFRS 10, 11, and 12 covering group level accounting Practical implementation strategies demonstrated through a clear case study of a midsize group Key concepts related to consolidated financial statements, joint ventures, management consolidation, and disclosure of interests Comparisons between GAAP and IFRS to clarify the required changes for international firms Whatever stage of the consolidation process you are in, you will appreciate the professional perspective in Principles of Group Accounting under IFRS.
Publisher: John Wiley & Sons
ISBN: 1118751418
Category : Business & Economics
Languages : en
Pages : 869
Book Description
A professional perspective to implementing IFRS 10, 11, and 12 The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. As business becomes increasingly global, more and more firms will need to transition using the codes and techniques described in Principles of Group Accounting under IFRS. This book is a practical guide and reference to the standards related to consolidated financial statements, joint arrangements, and disclosure of interests. Fully illustrated with a step-by-step case study, Principles of Group Accounting under IFRS is equally valuable as an introductory text and as a reference for addressing specific issues that may arise in the process of consolidating group accounts. The new international standards will bring about significant changes in group reporting, and it is essential for accountants, auditors, and business leaders to understand their implications. Author Andreas Krimpmann is an internationally recognized authority on the transition from GAAP to IFRS, and this new text comes packaged with GAAP/IFRS comparison resources that will help make the changes clear. Other bonus resources include an Excel-based consolidation tool, checklists, and a companion website with the latest information. Learn about: Definitions, requirements, processes, and transition techniques for IFRS 10, 11, and 12 covering group level accounting Practical implementation strategies demonstrated through a clear case study of a midsize group Key concepts related to consolidated financial statements, joint ventures, management consolidation, and disclosure of interests Comparisons between GAAP and IFRS to clarify the required changes for international firms Whatever stage of the consolidation process you are in, you will appreciate the professional perspective in Principles of Group Accounting under IFRS.