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OverviewThis book introduces and examines what is cu rrently the most central and controversial area in financial reporting. It is designed so that readers with particular i nterests can easily find their way through clearly marked se ctions. ' Full Product DetailsAuthor: Paul A TaylorPublisher: SAGE Publications Ltd Imprint: SAGE Publications Ltd Edition: Revised ed. Dimensions: Width: 18.90cm , Height: 2.00cm , Length: 24.60cm Weight: 0.660kg ISBN: 9781853962509ISBN 10: 1853962503 Pages: 416 Publication Date: 25 May 1996 Audience: Professional and scholarly , Professional & Vocational Format: Paperback Publisher's Status: Active Availability: Manufactured on demand We will order this item for you from a manufactured on demand supplier. Table of ContentsPART ONE: FUNDAMENTALS OF GROUP ACCOUNTING Introduction The Nature of Group Financial Statements Business Combinations Changes in Group Composition PART TWO: CONSOLIDATING THE MAJOR FINANCIAL STATEMENTS Consolidated Balance Sheets under Acquisition Accounting Fair Values and Goodwill Alignment Adjustments (1) Intra-Group Transactions and Distributions Alignment Adjustments (2) Consolidated Profit and Loss Reporting Financial Performance (1) Reporting Financial Performance (2) Consolidated Cash Flow Statements PART THREE: OTHER ISSUES IN GROUP ACCOUNTING Other Group Relationships Foreign Currency Translation Segment Reporting/Unresolved Issues in ConsolidationReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |
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