ED 10 Consolidated Financial Statements: Exposure draft
Author : International Accounting Standards Board
Publisher :
Page : 66 pages
File Size : 25,74 MB
Release : 2008
Category : Accounting
ISBN :
Author : International Accounting Standards Board
Publisher :
Page : 66 pages
File Size : 25,74 MB
Release : 2008
Category : Accounting
ISBN :
Author : International Accounting Standards Board
Publisher :
Page : 56 pages
File Size : 50,32 MB
Release : 2008
Category : Accounting
ISBN :
Author : International Accounting Standards Board
Publisher :
Page : 32 pages
File Size : 29,98 MB
Release : 2008
Category : Accounting
ISBN :
Author : International Accounting Standards Board
Publisher :
Page : pages
File Size : 19,1 MB
Release : 2008
Category :
ISBN : 9781905590865
Author :
Publisher :
Page : 19 pages
File Size : 14,73 MB
Release : 2008
Category :
ISBN :
Author : Paul Taylor
Publisher : SAGE
Page : 385 pages
File Size : 47,6 MB
Release : 1996-05-25
Category : Business & Economics
ISBN : 1849207097
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 statements; reporting consolidated financial performance; foreign currency translation; segmental reporting; off-balance sheet financing; and related party transactions. The book is designed so that readers with particular interests - for example in technical matters or concepts and standards - can easily find their way through clearly marked sections. Discussion and calculation reinforce each other - calculations illustrate controversies, and controversies and concepts illustrate techniques. Examples are carefully graduated and care is taken not to obscure principles with unnecessarily complex calculations. Materials are set into an international context. The book is both rigorous and accessible. It is an extensive revision of and successor to the author′s 1987 title Consolidated Financial Statements. Because of recent theoretical and institutional developments, an enormous amount of new material has been added and new teaching approaches to many areas included. There are many more worked examples and exercises as well as approachable discussions of ′state-of-the-art′ advanced topics. The solutions notes for each case are avilable on a disk for instructors who recommend the book for course use.
Author : Professor Tan Liong Tong
Publisher : CCH Asia Pte Ltd
Page : 1007 pages
File Size : 44,26 MB
Release : 2013-06-21
Category :
ISBN : 9814359815
Author : Liong Tong Tan
Publisher :
Page : 992 pages
File Size : 26,89 MB
Release : 2013
Category : Financial statements, Consolidated
ISBN : 9789814359887
Author : Carlo Maria Gallimberti
Publisher : UK Higher Education Business Accounting
Page : 370 pages
File Size : 19,5 MB
Release : 2013
Category : Financial statements
ISBN : 9780077160968
Aims at providing a guide through the complex mechanisms of consolidation by showing how to understand and prepare Consolidated Financial Statements under International Financial Reporting Standards (IFRS), the most widespread set of accounting principles nowadays.
Author : Barry J. Epstein
Publisher : John Wiley & Sons
Page : 1345 pages
File Size : 19,54 MB
Release : 2010-02-05
Category : Study Aids
ISBN : 0470453222
Your one-stop resource for understanding current International Financial Reporting Standards With widespread acceptance and use of the IASB standards around the globe, the need to understand the IASB standards greatly increases. Wiley IFRS 2010 provides the necessary tools for understanding the IASB standards and offers practical guidance and expertise on how to use and implement them. The Wiley IFRS 2010 Book and CD-ROM set covers the most recent International Financial Reporting Standards (IFRS) and IFRIC interpretations. In addition, it is an indispensable guide to IFRS compliance. Detailed coverage of all previously issued IAS and IFRS standards and Standing Interpretations Committee (SIC) and International Financial Reporting Interpretations Committee (IFRIC) Equally valuable for preparers, auditors, and users of financial reports Provides a complete explanation of all IFRS requirements, coupled with copious illustrations of how to apply the rules in complex, real-world fact situations Serves as a reference guide during actual implementation of IFRS and preparation of IFRS-based financial statements To optimize your understanding, both examples created to explain particular IFRS requirements and selections from actual published financial statements are provided throughout the book, illustrating all key concepts.