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Record Nr. |
UNINA9910455307103321 |
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Autore |
Taylor P. A (Paul Anthony), <1950-> |
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Titolo |
Consolidated financial reporting [[electronic resource] /] / by P.A. Taylor |
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Pubbl/distr/stampa |
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London, : Paul Chapman, 1996 |
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ISBN |
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1-4462-8035-7 |
1-282-26790-6 |
9786612267901 |
1-84920-709-7 |
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Edizione |
[[2nd ed.].] |
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Descrizione fisica |
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1 online resource (385 p.) |
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Collana |
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Accounting and Finance series |
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Altri autori (Persone) |
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TaylorP. A <1950-> (Paul Anthony) |
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Disciplina |
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Soggetti |
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Financial statements, Consolidated |
Business records |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Rev. ed. of: Consolidated financial statements : concepts, issues and techniques. 1987. |
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Nota di bibliografia |
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Includes bibliographical references (p. [359]-365) and index. |
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Nota di contenuto |
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Cover; CONTENTS; SERIES EDITOR'S PREFACE; PREFACE; ACKNOWLEDGEMENTS; Part A: Fundamentals of Group Accounting; 1 - INTRODUCTION; 2 - THE NATURE OF GROUP FINANCIAL STATEMENTS; 3 - BUSINESS COMBINATIONS : CHANGES IN GROUP COMPOSITION; Part B :Consolidating the MajorFinancial Statements; 4 - CONSOLIDATED BALANCE SHEETS UNDER ACQUISITION ACCOUNTING; 5 - FAIR VALUES AND GOODWILL: ALIGNMENT ADJUSTMENTS (1); 6 - INTRA-GROUP TRANSACTIONS AND DISTRIBUTIONS : ALIGNMENT ADJUSTMENTS (2); 7 - CONSOLIDATED PROFIT AND LOSS REPORTING FINANCIAL PERFORMANCE (1); 8 - REPORTING FINANCIAL PERFORMANCE (2) |
9 - CONSOLIDATED CASH FLOW STATEMENTSPart C:Other Issues in Group Accounting; 10 - OTHER GROUP RELATIONSHIPS; 11 - FOREIGN CURRENCY TRANSLATION; 12 - SEGMENTAL REPORTING/ UNRESOLVED ISSUES IN CONSOLIDATION; APPENDIX - ABBREVIATED SOLUTION NOTES; BIBLIOGRAPHY; AUTHOR INDEX; GENERAL INDEX |
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Sommario/riassunto |
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This book introduces and examines what is currently the most central |
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