03054nam 2200649 a 450 991077859860332120161219111753.01-4462-8035-71-282-26790-697866122679011-84920-709-7(CKB)1000000000789595(EBL)456792(OCoLC)464618552(SSID)ssj0000336132(PQKBManifestationID)11260774(PQKBTitleCode)TC0000336132(PQKBWorkID)10279542(PQKB)11011924(MiAaPQ)EBC456792(OCoLC)875378413(StDuBDS)EDZ0000158722(Au-PeEL)EBL456792(CaPaEBR)ebr10326947(CaONFJC)MIL226790(OCoLC)816321282(OCoLC)881266286(FINmELB)ELB145877(EXLCZ)99100000000078959520130912d1996 fy 0engur|||||||||||txtccrConsolidated financial reporting[electronic resource] /by P.A. Taylor[2nd ed.].London Paul Chapman19961 online resource (ix, 372 p.)Accounting and Finance seriesRev. ed. of: Consolidated financial statements : concepts, issues and techniques. 1987.1-85396-250-3 Includes bibliographical references (p. [359]-365) and index.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 INDEXThis 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.Accounting and Finance seriesFinancial statements, ConsolidatedFinancial statements, Consolidated.657.3Taylor P. A(Paul Anthony),1950-1534787StDuBDSStDuBDSBOOK9910778598603321Consolidated financial reporting3782596UNINA