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Record Nr. |
UNINA9910826536103321 |
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Autore |
Taylor P. A (Paul Anthony), <1950-> |
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Titolo |
Consolidated financial reporting / / by P.A. Taylor |
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Pubbl/distr/stampa |
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London, : Paul Chapman Pub. Ltd., c1996 |
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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 (ix, 372 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 |
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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 and controversial area in financial reporting. It is designed so that readers with particular interests can easily find their way through clearly marked sections. |
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