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Consolidated Financial Reporting
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Book Synopsis Consolidated Financial Reporting by : Paul Taylor
Download or read book Consolidated Financial Reporting written by Paul Taylor and published by SAGE. This book was released on 1996-05-25 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces and examines what is currently the most central and controversial area in financial reporting. It is designed so that readers with particular interests can easily find their way through clearly marked sections.
Book Synopsis Consolidated Financial Reporting by : Paul Taylor
Download or read book Consolidated Financial Reporting written by Paul Taylor and published by SAGE. This book was released on 1996-05-25 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Consolidated Financial Statements by : Mfandaidza Reuben Hove
Download or read book Consolidated Financial Statements written by Mfandaidza Reuben Hove and published by Juta and Company Ltd. This book was released on 2006 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Consolidated Financial Statements of the United States Government by :
Download or read book Consolidated Financial Statements of the United States Government written by and published by . This book was released on 1974 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Evolution of Consolidated Financial Reporting in Australia by : Greg Whittred
Download or read book The Evolution of Consolidated Financial Reporting in Australia written by Greg Whittred and published by Routledge. This book was released on 2020-09-04 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1988, aims to provide evidence on the voluntary adoption of a particular type of financial statement – the consolidated financial statement – in what may be characterized as relatively high agency cost situations. This study examines an accounting method choice not under the assumption that it will be made opportunistically but under the assumption that it will be negotiated ex ante as part of the firm’s optimal contract structure.
Author :Organisation for Economic Co-operation and Development. Working Group on Accounting Standards Publisher :Organisation de coopération et de développement économiques ; [Ottawa : Renouf] ISBN 13 : Total Pages :90 pages Book Rating :4.3/5 (121 download)
Book Synopsis Consolidated Financial Statements by : Organisation for Economic Co-operation and Development. Working Group on Accounting Standards
Download or read book Consolidated Financial Statements written by Organisation for Economic Co-operation and Development. Working Group on Accounting Standards and published by Organisation de coopération et de développement économiques ; [Ottawa : Renouf]. This book was released on 1988 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis IFRS 10 Consolidated Financial Statements: Basis for conclusions and amendments to guidance, International financial reporting standard® by :
Download or read book IFRS 10 Consolidated Financial Statements: Basis for conclusions and amendments to guidance, International financial reporting standard® written by and published by . This book was released on 2011 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Carlo Maria Gallimberti Publisher :UK Higher Education Business Accounting ISBN 13 :9780077160968 Total Pages :370 pages Book Rating :4.1/5 (69 download)
Book Synopsis Consolidation : preparing and understanding consolidated financial statements under IFRS : updated to the new IFRS 10 and 11 by : Carlo Maria Gallimberti
Download or read book Consolidation : preparing and understanding consolidated financial statements under IFRS : updated to the new IFRS 10 and 11 written by Carlo Maria Gallimberti and published by UK Higher Education Business Accounting. This book was released on 2013 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aims at providing a guide through the complex mechanisms of consolidation by showing how to understand and prepare Consolidated Financial Statements under International Financial Reporting Standards (IFRS), the most widespread set of accounting principles nowadays.
Book Synopsis Consolidated Financial Statements by : Liong Tong Tan
Download or read book Consolidated Financial Statements written by Liong Tong Tan and published by . This book was released on 2013 with total page 992 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Financial Audit by : David M. Walker (au)
Download or read book Financial Audit written by David M. Walker (au) and published by DIANE Publishing. This book was released on 2005-09 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the past 8 years, since the first audit of the consolidated financial statements of the U.S. gov't. (CFS), certain material weaknesses in internal control & in selected accounting & financial reporting practices have resulted in conditions that have prevented the GAO from expressing an opinion on the CFS. The U.S. gov't. does not have adequate systems, controls, & procedures to properly prepare the CFS. The purpose of this report is to: discuss the details of the weaknesses relating to the Treasury's preparation of the CFS; recommend improvements to address those weaknesses; & provide the status of corrective actions to address the 142 open recommendations previously reported. Includes 20 new recommendations. Charts & tables.
Book Synopsis Consolidated Financial Statements in IAS/IFRS and German GAAP - Major Differences Explained by : Khanh Pham-Gia
Download or read book Consolidated Financial Statements in IAS/IFRS and German GAAP - Major Differences Explained written by Khanh Pham-Gia and published by GRIN Verlag. This book was released on 2009-07 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Selected Standards for the Consolidated Financial Report of the United States Government by : United States. Federal Accounting Standards Advisory Board
Download or read book Selected Standards for the Consolidated Financial Report of the United States Government written by United States. Federal Accounting Standards Advisory Board and published by . This book was released on 2003 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Consolidated financial statements in IAS/IFRS and German GAAP – Major differences explained by : Khanh Pham-Gia
Download or read book Consolidated financial statements in IAS/IFRS and German GAAP – Major differences explained written by Khanh Pham-Gia and published by GRIN Verlag. This book was released on 2009-07-24 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Consolidation, Translation and the Equity Method by : Paul H. Rosenfield
Download or read book Consolidation, Translation and the Equity Method written by Paul H. Rosenfield and published by *Ronald Press. This book was released on 1985-07-23 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: This, the first book devoted exclusively to consolidated financial statements, lets readers access useful information in half the time it previously took. Only this single reference source answers all practical questions relating to the preparation or use of consolidation, translation, or the equity method; provides a simple explanation of all the underlying concepts; describes every procedure; provides examples from annual reports of disclosures; and discusses all relevant issues, including stockholding changes, intercompany tax allocations, and push down accounting.
Book Synopsis Consolidated Financial Statements by : United States. Department of Commerce
Download or read book Consolidated Financial Statements written by United States. Department of Commerce and published by . This book was released on 1999 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Basics of Consolidation of Financial Statements (UUM Press) by : Jamaliah Abdul Majid
Download or read book Basics of Consolidation of Financial Statements (UUM Press) written by Jamaliah Abdul Majid and published by UUM Press. This book was released on 2019-09-01 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Financial Report of the United States Government by :
Download or read book Financial Report of the United States Government written by and published by . This book was released on 2009 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
