Consolidated financial reporting
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
London
Paul Chapman Pub.
1996
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| Ausgabe: | Rev. ed |
| Schlagworte: | |
| Online-Zugang: | DE-1046 DE-1047 Volltext |
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| Beschreibung: | Previously published as 'Consolidated financial statements' by Paul Chapman in 1987 Includes bibliographical references (pages 359-365) and index 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) 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 |
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| Beschreibung: | 1 Online-Ressource (372 pages) |
| ISBN: | 1849207097 9781849207096 |