Consolidated Financial Reporting
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Consolidated Financial Reporting

Consolidated Financial Reporting

SAGE PUBLICATIONSISBN: 9781853962509
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$167.00
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By Paul A Taylor
Imprint: SAGE PUBLICATIONS
Release Date:
Format: PAPERBACK
Pages: 416

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Description

This book introduces and examines what is cu rrently the most central and controversial area in financial reporting. It is designed so that readers with particular i nterests can easily find their way through clearly marked se ctions. '

PART ONE: FUNDAMENTALS OF GROUP ACCOUNTING Introduction The Nature of Group Financial Statements Business Combinations Changes in Group Composition PART TWO: CONSOLIDATING THE MAJOR FINANCIAL STATEMENTS Consolidated Balance Sheets under Acquisition Accounting Fair Values and Goodwill Alignment Adjustments (1) Intra-Group Transactions and Distributions Alignment Adjustments (2) Consolidated Profit and Loss Reporting Financial Performance (1) Reporting Financial Performance (2) Consolidated Cash Flow Statements PART THREE: OTHER ISSUES IN GROUP ACCOUNTING Other Group Relationships Foreign Currency Translation Segment Reporting/Unresolved Issues in Consolidation

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