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Bestseller
BestsellerE-book
Author Taylor, P. A. (Paul Anthony), 1950-

Title Consolidated financial reporting / by P.A. Taylor.

Publication Info. London : Paul Chapman Pub., 1996.

Item Status

Edition Rev. ed.
Description 1 online resource (372 pages)
Physical Medium polychrome
Description text file
Note Previously published as 'Consolidated financial statements' by Paul Chapman in 1987.
Bibliography Includes bibliographical references (pages 359-365) and index.
Contents Cover; CONTENTS; SERIES EDITOR'S PREFACE; PREFACE; ACKNOWLEDGEMENTS; Part A: Fundamentals of Group Accounting; 1 -- INTRODUCTION; 2 -- THE NATURE OF GROUP FINANCIAL STATEMENTS; 3 -- BUSINESS COMBINATIONS : CHANGES IN GROUP COMPOSITION; Part B :Consolidating the MajorFinancial Statements; 4 -- CONSOLIDATED BALANCE SHEETS UNDER ACQUISITION ACCOUNTING; 5 -- FAIR VALUES AND GOODWILL: ALIGNMENT ADJUSTMENTS (1); 6 -- INTRA-GROUP TRANSACTIONS AND DISTRIBUTIONS : ALIGNMENT ADJUSTMENTS (2); 7 -- CONSOLIDATED PROFIT AND LOSS REPORTING FINANCIAL PERFORMANCE (1); 8 -- REPORTING FINANCIAL PERFORMANCE (2).
Summary 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 statement.
Local Note eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America
Subject Financial statements, Consolidated.
Financial statements, Consolidated.
Financial statements, Consolidated -- Great Britain.
Great Britain.
Holding companies -- Accounting.
Holding companies -- Accounting.
Holding companies -- Great Britain -- Accounting.
Holding companies.
Accounting.
Genre/Form Electronic books.
Other Form: Print version: Taylor, P.A. (Paul A). Consolidated financial reporting. Rev. ed. London : Paul Chapman Pub., ©1996 9781853962509 (OCoLC)41425626
ISBN 9781849207096 (electronic book)
1849207097 (electronic book)