| Description |
1 online resource (372 pages) |
| Contents |
Cover; CONTENTS; SERIES EDITOR'S PREFACE; PREFACE; ACKNOWLEDGEMENTS; Part A: Fundamentals of Group Accounting; 1 -- INTRODUCTION; 2 -- THE NATURE OF GROUP FINANCIAL STATEMENTS; 3 -- BUSINESS COMBINATIONS : CHANGES IN GROUP COMPOSITION; Part B :Consolidating the MajorFinancial Statements; 4 -- CONSOLIDATED BALANCE SHEETS UNDER ACQUISITION ACCOUNTING; 5 -- FAIR VALUES AND GOODWILL: ALIGNMENT ADJUSTMENTS (1); 6 -- INTRA-GROUP TRANSACTIONS AND DISTRIBUTIONS : ALIGNMENT ADJUSTMENTS (2); 7 -- CONSOLIDATED PROFIT AND LOSS REPORTING FINANCIAL PERFORMANCE (1); 8 -- REPORTING FINANCIAL PERFORMANCE (2) |
| Summary |
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 statement |
| Bibliography |
Includes bibliographical references (pages 359-365) and index |
| Notes |
Print version record |
| Subject |
Financial statements, Consolidated.
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Financial statements, Consolidated -- Great Britain
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Holding companies -- Accounting.
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Holding companies -- Great Britain -- Accounting
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Financial statements, Consolidated
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Holding companies -- Accounting
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Great Britain
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| Form |
Electronic book
|
| ISBN |
9781849207096 |
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1849207097 |
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