LEADER 03171nam 2200685 a 450 001 9910455307103321 005 20200520144314.0 010 $a1-4462-8035-7 010 $a1-282-26790-6 010 $a9786612267901 010 $a1-84920-709-7 035 $a(CKB)1000000000789595 035 $a(EBL)456792 035 $a(OCoLC)464618552 035 $a(SSID)ssj0000336132 035 $a(PQKBManifestationID)11260774 035 $a(PQKBTitleCode)TC0000336132 035 $a(PQKBWorkID)10279542 035 $a(PQKB)11011924 035 $a(MiAaPQ)EBC456792 035 $a(OCoLC)875378413 035 $a(StDuBDS)EDZ0000158722 035 $a(Au-PeEL)EBL456792 035 $a(CaPaEBR)ebr10326947 035 $a(CaONFJC)MIL226790 035 $a(OCoLC)816321282 035 $a(EXLCZ)991000000000789595 100 $a20130912d1996 fy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aConsolidated financial reporting$b[electronic resource] /$fby P.A. Taylor 205 $a[2nd ed.]. 210 $aLondon $cPaul Chapman$d1996 215 $a1 online resource (385 p.) 225 1 $aAccounting and Finance series 300 $aRev. ed. of: Consolidated financial statements : concepts, issues and techniques. 1987. 311 $a1-85396-250-3 320 $aIncludes bibliographical references (p. [359]-365) and index. 327 $aCover; 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) 327 $a9 - 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 330 8 $aThis book introduces and examines what is currently the most central and controversial area in financial reporting. It is designed so that readers with particular interests can easily find their way through clearly marked sections. 410 0$aAccounting and Finance series 606 $aFinancial statements, Consolidated 606 $aBusiness records 608 $aElectronic books. 615 0$aFinancial statements, Consolidated. 615 0$aBusiness records. 676 $a657.3 676 $a658.1512 700 $aTaylor$b P. A$g(Paul Anthony),$f1950-$01035013 701 $aTaylor$b P. A$g(Paul Anthony),$f1950-$01035013 801 0$bStDuBDS 801 1$bStDuBDS 906 $aBOOK 912 $a9910455307103321 996 $aConsolidated financial reporting$92454474 997 $aUNINA