Consolidated Financial Reporting
eBook - PDF

Consolidated Financial Reporting

  1. 416 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Consolidated Financial Reporting

Book details
Table of contents
Citations

About This Book

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.

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Yes, you can access Consolidated Financial Reporting by Paul Taylor in PDF and/or ePUB format, as well as other popular books in Business & Financial Accounting. We have over one million books available in our catalogue for you to explore.

Information

Publisher
SAGE Publications Ltd
Year
1996
ISBN
9781849207096
Edition
1
Topic
Business
Subtopic
Financial Accounting
Index
Business

Table of contents

  1. Cover
  2. CONTENTS
  3. SERIES EDITOR'S PREFACE
  4. PREFACE
  5. ACKNOWLEDGEMENTS
  6. Part A: Fundamentals of Group Accounting
  7. 1 - INTRODUCTION
  8. 2 - THE NATURE OF GROUP FINANCIAL STATEMENTS
  9. 3 - BUSINESS COMBINATIONS : CHANGES IN GROUP COMPOSITION
  10. Part B :Consolidating the MajorFinancial Statements
  11. 4 - CONSOLIDATED BALANCE SHEETS UNDER ACQUISITION ACCOUNTING
  12. 5 - FAIR VALUES AND GOODWILL: ALIGNMENT ADJUSTMENTS (1)
  13. 6 - INTRA-GROUP TRANSACTIONS AND DISTRIBUTIONS : ALIGNMENT ADJUSTMENTS (2)
  14. 7 - CONSOLIDATED PROFIT AND LOSS REPORTING FINANCIAL PERFORMANCE (1)
  15. 8 - REPORTING FINANCIAL PERFORMANCE (2)
  16. 9 - CONSOLIDATED CASH FLOW STATEMENTS
  17. Part C:Other Issues in Group Accounting
  18. 10 - OTHER GROUP RELATIONSHIPS
  19. 11 - FOREIGN CURRENCY TRANSLATION
  20. 12 - SEGMENTAL REPORTING/ UNRESOLVED ISSUES IN CONSOLIDATION
  21. APPENDIX - ABBREVIATED SOLUTION NOTES
  22. BIBLIOGRAPHY
  23. AUTHOR INDEX
  24. GENERAL INDEX