Consolidated financial reporting /

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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:
Financial statements, Consolidated.
Financial statements, Consolidated > Great Britain.
Holding companies > Accounting.
Holding companies > Great Britain > Accounting.
États financiers consolidés.
États financiers consolidés > Grande-Bretagne.
Holdings > Comptabilité.
Holdings > Grande-Bretagne > Comptabilité.
BUSINESS & ECONOMICS > Accounting > Financial.
Financial statements, Consolidated
Holding companies > Accounting
Great Britain
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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).

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