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OverviewMastering Group Financial Statements Volume 1 is part of a two-volume set which provides accounting students and practitioners with an invaluable practical guide to the often-complex world of group accounting. The publication gives detailed explanations and numerous practical worked detail the principles and procedures for consolidating subsidiaries examples, to provide readers with a comprehensive overview of the principles and concepts of International Financial Reporting Standards (IFRS) that underlie group accounting. It therefore serves as a roadmap for preparing group financial statements in varying scenarios in accordance with IFRS. Volume 1 deals with the principles of control in IFRS 10, addresses the key disclosure requirements of group financial statements, explains the basic concepts of business Full Product DetailsAuthor: Ryan KrautPublisher: Juta & Company Ltd Imprint: Juta Legal and Academic Publishers ISBN: 9781485111894ISBN 10: 1485111897 Pages: 850 Publication Date: 31 January 2018 Audience: College/higher education , Undergraduate , Postgraduate, Research & Scholarly Format: Paperback Publisher's Status: Active Availability: In stock  We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately. Table of ContentsChapter 1: An introduction to Group financial statements Principle references: IFRS 9, 10; Chapter 2: Business combination - Basics Principle references: IFRS 3, 10, IAS12; Chapter 3: Consolidation at acquisition date Principle references: IFRS 3, 10 IAS12; Chapter 4: Consolidation after acquisition date Principle references: IFRS 10; Chapter 5: Adjusting for intragroup transactions and balances Principle references: IFRS 10; Chapter 6: Group Statements - Sundry advanced aspects; Chapter 7: Complex groups Principle references: IFRS3, 10; Chapter 8: Associates Principle references: IAS 28; Chapter 9: Joint Arrangements Principle references: IFRS 11, IAS 28; Chapter 10: Change in interests in investments- Acquisitions Principle references: IFRS 3, IFRS 10, IAS 28; Chapter 11: Change in interests in investments- Disposals Principle references: IFRS 10, IAS 28; Chapter 12: Change in interests in investments- Other Principle references: IFRS 3, IFRS 10, IAS 28; Chapter 13: Foreign Operations Principle references: IAS 21, IFRS 3, IFRS 10; Chapter 14: Consolidated Statement of Cash Flows Principle references: IAS 7; Chapter 15: Disclosure of interests in other entities Principle references: IFRS 12.ReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |
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