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This sixth edition continues to provide the clearest, most comprehensive coverage of the complex areas of consolidations and related accounting topics. It provides fully updated coverage of the main principles and techniques used in the preparation of the.
Consolidated finanicial reports.
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Previews available in: English
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Accounting for corporate combinations and associations
2008, Pearson Education Australia
in English
- 6th ed.
1741033705 9781741033700
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Book Details
Table of Contents
1.
Text objectives and introduction to consolidation -- -- 2.
Principles of consolidation -- -- 3.
Fair value adjustments and tax effects -- -- 4.
Intra-group transactions -- -- 5.
Partly-owned subsidiaries: direct minority interests -- -- 6.
Partly-owned subsidiaries: indirect minority interests -- -- 7.
Changes in group structure and ownership interests -- -- 8.
Consolidated cash flow statements -- -- 9.
Accounting for associates: the equity method -- -- 10.
Translation and consolidation of foreign currency financial statements -- -- 11.
Segment reporting by diversified groups -- -- 12.
Accounting for joint ventures.
Edition Notes
Previous edition: Sydney : Prentice Hall, 2001.
Includes bibliographical references (pages 724-726) and index.
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