Consolidated Financial Statements
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Consolidated Financial Statements
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Author : Mfandaidza Reuben Hove
language : en
Publisher: Juta and Company Ltd
Release Date : 2006
Consolidated Financial Statements written by Mfandaidza Reuben Hove and has been published by Juta and Company Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
This reference covers the basic and fundamental accounting techniques required to compile consolidated financial statements covering the operations of enterprises, which at the end of their financial year have a subsidiary or subsidiaries under their control and/or subsidiaries and associated companies as set forth in the International Accounting Standards IAS 27, IFRS3, and IAS28. Of particular use to practitioners and students in developing countries, the text employs a building-block approach to gradually introduce topics of increasing complexity and contains practical examples of how compliance with international accounting standards can be achieved and how outcomes can be determined. Also included are tutorial exercises with suggested solutions.
Consolidated Financial Statements International Edition
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Author : Professor Tan Liong Tong
language : en
Publisher: CCH Asia Pte Ltd
Release Date : 2013-06-21
Consolidated Financial Statements International Edition written by Professor Tan Liong Tong and has been published by CCH Asia Pte Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-21 with categories.
Consolidated Financial Statements
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Author : International Accounting Standards Committee
language : en
Publisher:
Release Date : 1976
Consolidated Financial Statements written by International Accounting Standards Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Business & Economics categories.
Consolidated Financial Reporting
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Author : Paul Taylor
language : en
Publisher: SAGE
Release Date : 1996-05-25
Consolidated Financial Reporting written by Paul Taylor and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-05-25 with Business & Economics categories.
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.
Consolidated Financial Statements In Ias Ifrs And German Gaap Major Differences Explained
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Author : Khanh Pham-Gia
language : en
Publisher: GRIN Verlag
Release Date : 2009-07-24
Consolidated Financial Statements In Ias Ifrs And German Gaap Major Differences Explained written by Khanh Pham-Gia and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07-24 with Business & Economics categories.
Research Paper (undergraduate) from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its “sub-entities” and the correspondent capital consolidation methods are studied.
Ifrs 10 Consolidated Financial Statements International Financial Reporting Standard
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Author :
language : en
Publisher:
Release Date : 2011
Ifrs 10 Consolidated Financial Statements International Financial Reporting Standard written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Assets (Accounting) categories.
Consolidated Financial Statements In Ias Ifrs And German Gaap Major Differences Explained
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Author : Khanh Pham-Gia
language : en
Publisher: GRIN Verlag
Release Date : 2009
Consolidated Financial Statements In Ias Ifrs And German Gaap Major Differences Explained written by Khanh Pham-Gia and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.
Research Paper (undergraduate) from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its "sub-entities" and the correspondent capital consolidation methods are studied.
Ed 10 Consolidated Financial Statements Exposure Draft
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2008
Ed 10 Consolidated Financial Statements Exposure Draft written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Accounting categories.
Basics Of Consolidation Of Financial Statements Uum Press
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Author : Jamaliah Abdul Majid
language : en
Publisher: UUM Press
Release Date : 2019-09-01
Basics Of Consolidation Of Financial Statements Uum Press written by Jamaliah Abdul Majid and has been published by UUM Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-01 with Business & Economics categories.
This book, Basics of Consolidation of Financial Statements, presents a step-by-step approach in learning the basics concepts in consolidation of financial statements. Rather than focusing on complex explanations and discussions, this book explains consolidation of financial statements using simple concepts. The book is intended primarily for students who are at the advanced stage of financial accounting and reporting course. To prepare consolidated financial statements, it is essential for students to equip themselves with strong understanding of the basic concepts of consolidation. Therefore, the aim of this book is to provide accounting students with a framework for learning these basic concepts in consolidation. Each chapter of the books offers examples, comprehensive illustrations, exercises and problems for students to tackle at different stages of the consolidation so that the students’ understanding on the concepts and techniques of consolidations is strengthened.
International Financial Reporting Standard 10
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Author :
language : en
Publisher:
Release Date : 2011
International Financial Reporting Standard 10 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.