Author: British Records Association
Publisher:
ISBN:
Category : Information science
Languages : en
Pages :

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Author: Architectural Heritage Fund
Publisher:
ISBN:
Category : Architecture
Languages : en
Pages : 116

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Author: Dumfries and Galloway Tourist Board
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Author: Wigtown (Scotland : District). District Council
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Author: Great Britain. Planning Inspectorate Executive Agency
Publisher:
ISBN: 9780102675962
Category : Planning
Languages : en
Pages : 27

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Author: Reserve Bank of New Zealand
Publisher:
ISBN:
Category : Banks and banking, Central
Languages : en
Pages : 80

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Author: South Western Electricity plc
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Author: Uxbridge College (Hillingdon, England)
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Author: Paul Taylor
Publisher: SAGE
ISBN: 1849207097
Category : Business & Economics
Languages : en
Pages : 385

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Book Description
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: L. C. L. Skerratt
Publisher:
ISBN: 9781853556562
Category : Accounting
Languages : en
Pages : 342

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Book Description