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Author : H. K. Jaeger
Publisher :
ISBN 13 : 9780333382349
Total Pages : 242 pages
Book Rating : 4.3/5 (823 download)
Download or read book The Structure of Consolidated Accounting written by H. K. Jaeger and published by . This book was released on 1984 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jamaliah Abdul Majid
Publisher : UUM Press
ISBN 13 : 9672210949
Total Pages : 169 pages
Book Rating : 4.6/5 (722 download)
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.
Author : Mfandaidza Reuben Hove
Publisher : Juta and Company Ltd
ISBN 13 : 9780702171628
Total Pages : 276 pages
Book Rating : 4.1/5 (716 download)
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.
Author : Paul Taylor
Publisher : SAGE
ISBN 13 : 1849207097
Total Pages : 385 pages
Book Rating : 4.8/5 (492 download)
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.
Author : Paul H. Rosenfield
Publisher : *Ronald Press
ISBN 13 :
Total Pages : 274 pages
Book Rating : 4.3/5 (512 download)
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.
Author : Greg Whittred
Publisher : Routledge
ISBN 13 : 1000166910
Total Pages : 135 pages
Book Rating : 4.0/5 (1 download)
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 : Harry Anson Finney
Publisher :
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (89 download)
Download or read book Consolidated Statements for Holding Company and Subsidiaries written by Harry Anson Finney and published by . This book was released on 1922 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Andreas Krimpmann
Publisher : John Wiley & Sons
ISBN 13 : 1118751388
Total Pages : 869 pages
Book Rating : 4.1/5 (187 download)
Download or read book Principles of Group Accounting under IFRS written by Andreas Krimpmann and published by John Wiley & Sons. This book was released on 2015-03-18 with total page 869 pages. Available in PDF, EPUB and Kindle. Book excerpt: A professional perspective to implementing IFRS 10, 11, and 12 The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. As business becomes increasingly global, more and more firms will need to transition using the codes and techniques described in Principles of Group Accounting under IFRS. This book is a practical guide and reference to the standards related to consolidated financial statements, joint arrangements, and disclosure of interests. Fully illustrated with a step-by-step case study, Principles of Group Accounting under IFRS is equally valuable as an introductory text and as a reference for addressing specific issues that may arise in the process of consolidating group accounts. The new international standards will bring about significant changes in group reporting, and it is essential for accountants, auditors, and business leaders to understand their implications. Author Andreas Krimpmann is an internationally recognized authority on the transition from GAAP to IFRS, and this new text comes packaged with GAAP/IFRS comparison resources that will help make the changes clear. Other bonus resources include an Excel-based consolidation tool, checklists, and a companion website with the latest information. Learn about: Definitions, requirements, processes, and transition techniques for IFRS 10, 11, and 12 covering group level accounting Practical implementation strategies demonstrated through a clear case study of a midsize group Key concepts related to consolidated financial statements, joint ventures, management consolidation, and disclosure of interests Comparisons between GAAP and IFRS to clarify the required changes for international firms Whatever stage of the consolidation process you are in, you will appreciate the professional perspective in Principles of Group Accounting under IFRS.
Author : Cecilia Lambert
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book The Effect of New Consolidation Accounting Rules on Corporate Structures and Financial Statements written by Cecilia Lambert and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Consolidation accounting rules in Australia recently changed to require the consolidation of all entities that the parent company has the capacity to control. Previously, Australian rules required the consolidation of companies (amongst other factors) if they were more than 50% owned by the parent company or one of its subsidiaries. This study investigates the effect of this accounting standard on group structures and financial statements. Results indicate that adoption of the new standard caused: (1) leverage to increase; (2) profitability to decrease; (3) the number of associated companies; and (4) the average level of ownership in (non 50/50) associated companies to be reduced.
Author :
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (31 download)
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:
Author : Neil Stein
Publisher :
ISBN 13 : 9781855241039
Total Pages : 148 pages
Book Rating : 4.2/5 (41 download)
Download or read book Preparation of Consolidated Acounts written by Neil Stein and published by . This book was released on 1991 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consolidated balance sheet - definitions and basic techniques; cancelling dividends; acquisition of a subsidiary during its accounting period; piecemeal acquisitions; more complex group structures; consolidated profit and loss account; Associated Companies Requirements of the Companies Act 1985; disposal of shares in subsidiaries; consolidation by the merger method; accounting for overseas operations. (Part contents)
Author : H a 1886- Finney
Publisher : Legare Street Press
ISBN 13 : 9781019503515
Total Pages : 0 pages
Book Rating : 4.5/5 (35 download)
Download or read book Consolidated Statements for Holding Company and Subsidiaries written by H a 1886- Finney and published by Legare Street Press. This book was released on 2023-07-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: If you are looking for a comprehensive guide to consolidated financial statements, look no further than this book. The author provides clear explanations and practical examples that will help you understand and apply this complex accounting practice. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.E/5 ( download)
Download or read book Improvements to IFRSs written by International Accounting Standards Board and published by . This book was released on 2010 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ratnam Alagiah
Publisher :
ISBN 13 : 9780470804223
Total Pages : 0 pages
Book Rating : 4.8/5 (42 download)
Download or read book Consolidated Accounting written by Ratnam Alagiah and published by . This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consolidated Accounting provides students with a practical introduction to the consolidation of a set of financial reports. Using financial reports extracted from the John Wiley & Sons Ltd 2003 annual report, the practice set outlines the structure of the group, containing information on typical transactions from the Australian subsidiary and associates, before providing the history of the group and its current status. Students are then required to prepare the necessary consolidated financial statements in accordance with the relevant international and Australian accounting standards. The practice set develops skills in preparing consolidated financial statements, builds proficiency using an Excel spreadsheet and improves student understanding on how the accounting standards are applied in a practical context.
Author : Robert Kirk
Publisher : Elsevier
ISBN 13 : 1856175456
Total Pages : 555 pages
Book Rating : 4.8/5 (561 download)
Download or read book IFRS: A Quick Reference Guide written by Robert Kirk and published by Elsevier. This book was released on 2008-12-03 with total page 555 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Intended for those with an understanding of the current regulatory framework, the book sets out the basic numerical application of the International Financial Accounting Standards and includes. A thorough introduction to the accounting standard-setting process; A guide to the boards, committees and councils responsible for the standards; Detailed coverage of individual standards, including Asset Valuation, Liabilities and Group Reporting; and Published accounts of well known British and European companies."--BOOK JACKET.
Author : H. A. Finney
Publisher : Forgotten Books
ISBN 13 : 9781330322963
Total Pages : 241 pages
Book Rating : 4.3/5 (229 download)
Download or read book Consolidated Statements for Holding Company and Subsidiaries written by H. A. Finney and published by Forgotten Books. This book was released on 2015-06-16 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Consolidated Statements for Holding Company and Subsidiaries This book is intended to embrace the principles and procedure involved in the preparation of the consolidated statement of cost of goods sold, the consolidated profit and loss statement, the consolidated surplus statement and the consolidated balance sheet. Students of accounting who are preparing for the examinations of the various C. P. A. boards or the American Institute of Accountants must be familiar with the subject of consolidated statements for holding companies and their subsidiaries, for the examinations frequently contain more or less complicated problems requiring the preparation of such statements. The income tax law, which requires consolidated returns supported by consolidated income statements and balance sheets, makes a knowledge of the method of preparing these statements imperative for the corporation auditor, the public accountant and the tax counsellor. It is surprising that the literature which deals with consolidated statements is so meager when one considers that so many accountants and students of accounting are interested in the subject and that the statements themselves may be involved by an almost infinite variety of complications. These complexities arise from the fact that the holding company may or may not account properly for the investments in subsidiary stock; that minority interests may exist; that subsidiary earnings since acquisition may exceed dividends received during the same period, or vice versa; that the holding company may take up as profit the earnings of the subsidiary or the dividends received; that the stock may have been acquired by purchase from former stockholders, by subscription or as a stock dividend; that book value at acquisition may have exceeded cost, or vice versa; that the stockholdings may have been acquired by a single purchase or by several purchases; that the holdings may be in common or preferred stock or both; that inter-company profits may remain unrealized in inventories and in fixed assets; etc., etc. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author : Ronald J. Huefner
Publisher : Dame Publications
ISBN 13 : 9780759320390
Total Pages : 1124 pages
Book Rating : 4.3/5 (23 download)
Download or read book Advanced Financial Accounting written by Ronald J. Huefner and published by Dame Publications. This book was released on 2004-03 with total page 1124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advanced Financial Accounting, 9e is designed to serve either the undergraduate or graduate level of advanced accounting. It features logical structure and careful explanation of complex topics to enhance instructor teachability and student comprehension. The text provides complete coverage of accounting and reporting for mergers and acquisitions, including business valuation, consolidated financial statements, foreign currency translation and transactions, derivative financial instruments, state and local governments, not-for-profits, partnerships, and bankruptcy.
