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Consolidated financial reporting /

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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Taylor, P. A. (Paul Anthony), 1950-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: London : Paul Chapman Pub., 1996.
Edición:Rev. ed.
Temas:
Acceso en línea:Texto completo

MARC

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100 1 |a Taylor, P. A.  |q (Paul Anthony),  |d 1950- 
245 1 0 |a Consolidated financial reporting /  |c by P.A. Taylor. 
250 |a Rev. ed. 
260 |a London :  |b Paul Chapman Pub.,  |c 1996. 
300 |a 1 online resource (372 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
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504 |a Includes bibliographical references (pages 359-365) and index. 
505 0 |a 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). 
520 |a 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. 
588 0 |a Print version record. 
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650 0 |a Financial statements, Consolidated. 
650 0 |a Financial statements, Consolidated  |z Great Britain. 
650 0 |a Holding companies  |x Accounting. 
650 0 |a Holding companies  |z Great Britain  |x Accounting. 
650 6 |a États financiers consolidés. 
650 6 |a États financiers consolidés  |z Grande-Bretagne. 
650 6 |a Holdings  |x Comptabilité. 
650 6 |a Holdings  |z Grande-Bretagne  |x Comptabilité. 
650 7 |a BUSINESS & ECONOMICS  |x Accounting  |x Financial.  |2 bisacsh 
650 7 |a Financial statements, Consolidated  |2 fast 
650 7 |a Holding companies  |x Accounting  |2 fast 
651 7 |a Great Britain  |2 fast 
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