LEADER 00939nam0 2200265 450 001 9910280625303321 005 20180728181416.0 100 $a20180728g19981999km y0itay50 ba 101 0 $aita 102 $aIT 200 1 $aDisplasia broncopolmonare nel neonato di peso molto basso: casistica di due anni$etesi di specializzazione in Pediatria$fClaudio Iervolino$gFilippo Ciccimarra 210 $aNapoli$cUniversità degli studi di Napoli "Federico II"$d1998-1999 215 $a51 p.$d30 cm 610 0 $aPediatria 610 0 $aNeonatologia 610 0 $aMalattie dell'apparato respiratorio 700 1$aIervolino,$bClaudio$0751474 702 1$aCiccimarra,$bFilippo 801 0$aIT$bUNINA$gREICAT$2UNIMARC 901 $aBK 912 $a9910280625303321 952 $a1998-1999 Iervolino$fDMEPE 959 $aDMEPE 996 $aDisplasia broncopolmonare nel neonato di peso molto basso: casistica di due anni$91510929 997 $aUNINA LEADER 05403nam 2200661 450 001 9910131251703321 005 20230807214037.0 010 $a1-118-75138-8 010 $a1-119-04482-0 010 $a1-118-75140-X 035 $a(CKB)3710000000376504 035 $a(EBL)1895576 035 $a(SSID)ssj0001438596 035 $a(PQKBManifestationID)11901799 035 $a(PQKBTitleCode)TC0001438596 035 $a(PQKBWorkID)11378506 035 $a(PQKB)10698755 035 $a(MiAaPQ)EBC1895576 035 $a(DLC) 2015002046 035 $a(Au-PeEL)EBL1895576 035 $a(CaPaEBR)ebr11035230 035 $a(CaONFJC)MIL770346 035 $a(OCoLC)900333064 035 $a(EXLCZ)993710000000376504 100 $a20150115d2015 uy| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aPrinciples of group accounting under IFRS /$fby Andreas Krimpmann 210 1$aHoboken, New Jersey :$cJohn Wiley & Sons, Inc.,$d[2015] 215 $a1 online resource (852 p.) 225 1 $aWiley Regulatory Reporting 300 $aDescription based upon print version of record. 311 $a1-118-75141-8 320 $aIncludes bibliographical references and index. 327 $aCover; Title Page; Copyright; Contents; A The case study; 1. About the group; 2. Allocation of examples; B Legal requirements for consolidated financial statements; 1. IFRS standards; 1.1. Transition to the new consolidation suite (IFRS 10 to IFRS 12, IAS 27 and IAS 28) from IAS 27 rev. 2008; 1.2. Dependencies between IFRS 3 and IFRS 10; 1.3. Accounting transition of joint ventures; 2. Exemptions; 3. Local accounting standards; 4. Taxation; 5. Definitions; C Definition of Groups; 1. The control concept; 2. Joint control; 3. Loss of control; 4. Group compositions; 5. Special cases 327 $a5.1. Structured entities5.2. Limited partnerships; 5.3. Deemed separate entities; D Preparation of Consolidated Financial Statements and Annual Reports; 1. Lifecycle of subsidiaries; 2. Structures; 2.1. Accounting in group structures; 2.2. Shared services; 2.3. Accounting structures; 2.4. Reporting structures; 3. The preparation process; 3.1. Communication; 3.2. Subsidiaries; 3.3. Reporting; 3.4. The parent; 3.5. The group; 4. Organization; E Initial consolidation; 1. Basics; 1.1. Valuation levels; 1.2. The opening balance sheet; 2. Mergers and acquisitions; 2.1. The acquirer's view 327 $a2.2. The group's view3. Purchase price allocation; 3.1. The acquirer; 3.2. The acquisition date; 3.3. Consideration transferred (purchase price); 3.4. Acquired assets - recognition and measurement; 3.4.1. General requirements on recognition and measurement; 3.4.2. Existing assets and liabilities; 3.4.3. Non-accounted assets and liabilities; 3.5. Goodwill and non-controlling interests; 3.6. Business vs. assets and liabilities; 4. Other aspects of purchase price Allocations; 4.1 Cash flow statements; 4.2 Disclosures; 5. Consolidation techniques; 5.1. The parent's view; 5.2. The group's view 327 $a5.2.1. Step one - preparation for consolidation5.2.2. Step two - consolidation; 5.2.3. Bargain purchases; 6.1. Reverse acquisitions; 6.2. Acquisitions achieved in stages; 6.3. Obtaining control in special situations; 6.3.1. Obtaining control without an acquisition or consideration; 6.3.2. Exchange of equity interests; 6.3.3. Mutual entities; 6.4. Multi-component contracts; 6.4.1. Regular employment contracts; 6.4.2. Share-based payments as non-controlling interests; 6.4.3. Share-based payment exchanges; 6.5. Pre-existing relationships; 6.5.1. Reacquired rights 327 $a6.6. Shares of the parent company6.7. Non-material subsidiaries; F Subsequent consolidation; 1. Basics; 1.1. Preparation mechanics; 1.2. Tasks & timing; 2. Subsidiary preparation; 3. Equity consolidation; 3.1. Consolidation requirements; 3.2. Consolidation techniques; 3.3. Special cases; 4. Debt consolidation; 4.1. Intercompany relationships; 4.2. Consolidation techniques; 4.3. Differences; 4.4. Preventative activities; 4.4.1. Organizational aspects; 4.4.2. Simple settlement; 4.4.3. Netting; 5. Consolidation of income and expenses; 5.1. Intercompany relationships 327 $a5.2. Consolidation techniques 330 $a List of figures xiv List of tables xvii Preface xix Introduction to the book xx A The case study 1 1. About the group 1 2. Allocation of examples 1 B Legal requirements for consolidated financial statements 4 1. IFRS standards 5 2. Exemptions 18 3. Local accounting standards 19 4. Taxation 20 5. Definitions 21 C Definition of groups 22 1. The control concept 23 2. Joint control 28 3. Loss of control 31 4. Group compositions 33 5. Special cases 34 D Preparation of consolidated financial statements and annual reports 37 1. Lifecycle of subsidiaries 38 2. Structures 39 3. T 410 0$aWiley Regulatory Reporting 606 $aAccounting$xStandards 606 $aFinancial statements, Consolidated 615 0$aAccounting$xStandards. 615 0$aFinancial statements, Consolidated. 676 $a657 700 $aKrimpmann$b Andreas$f1963-$0951525 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910131251703321 996 $aPrinciples of group accounting under IFRS$92151115 997 $aUNINA