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9781853962509 Academic Inspection Copy

Consolidated Financial Reporting

  • ISBN-13: 9781853962509
  • Publisher: SAGE PUBLICATIONS
    Imprint: SAGE PUBLICATIONS
  • By Paul A Taylor
  • Price: AUD $167.00
  • Stock: 0 in stock
  • Availability: This book is temporarily out of stock, order will be despatched as soon as fresh stock is received.
  • Local release date: 21/11/2001
  • Format: Paperback (246.00mm X 189.00mm) 416 pages Weight: 660g
  • Categories: Financial reporting, financial statements [KFCR]
Description
Table of
Contents
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This book introduces and examines what is cu rrently the most central and controversial area in financial reporting. It is designed so that readers with particular i nterests can easily find their way through clearly marked se ctions. '
PART ONE: FUNDAMENTALS OF GROUP ACCOUNTING Introduction The Nature of Group Financial Statements Business Combinations Changes in Group Composition PART TWO: CONSOLIDATING THE MAJOR FINANCIAL STATEMENTS Consolidated Balance Sheets under Acquisition Accounting Fair Values and Goodwill Alignment Adjustments (1) Intra-Group Transactions and Distributions Alignment Adjustments (2) Consolidated Profit and Loss Reporting Financial Performance (1) Reporting Financial Performance (2) Consolidated Cash Flow Statements PART THREE: OTHER ISSUES IN GROUP ACCOUNTING Other Group Relationships Foreign Currency Translation Segment Reporting/Unresolved Issues in Consolidation
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