Info
- Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.
Can the federal government balance its books? : a review of the federal consolidated financial statements : hearing before the Subcommittee on Government Management, Information, and Technology of the Committee on Government Reform, House of Representatives, One Hundred Sixth Congress, first session, March 31, 1999
| Can the federal government balance its books? : a review of the federal consolidated financial statements : hearing before the Subcommittee on Government Management, Information, and Technology of the Committee on Government Reform, House of Representatives, One Hundred Sixth Congress, first session, March 31, 1999 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Printing Office, , 2000 |
| Descrizione fisica | 1 online resource (iii, 77 pages) |
| Disciplina | 657/.835032/0973 |
| Soggetto topico |
Administrative agencies - United States - Auditing
Expenditures, Public - Auditing Financial statements, Consolidated - United States Financial statements, Consolidated |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Can the federal government balance its books? |
| Record Nr. | UNINA-9910714382703321 |
| Washington : , : U.S. Government Printing Office, , 2000 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Consolidated financial reporting [[electronic resource] /] / by P.A. Taylor
| Consolidated financial reporting [[electronic resource] /] / by P.A. Taylor |
| Autore | Taylor P. A (Paul Anthony), <1950-> |
| Edizione | [[2nd ed.].] |
| Pubbl/distr/stampa | London, : Paul Chapman, 1996 |
| Descrizione fisica | 1 online resource (385 p.) |
| Disciplina |
657.3
658.1512 |
| Altri autori (Persone) | TaylorP. A <1950-> (Paul Anthony) |
| Collana | Accounting and Finance series |
| Soggetto topico |
Financial statements, Consolidated
Business records |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4462-8035-7
1-282-26790-6 9786612267901 1-84920-709-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 |
| Record Nr. | UNINA-9910455307103321 |
Taylor P. A (Paul Anthony), <1950->
|
||
| London, : Paul Chapman, 1996 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Consolidated financial reporting [[electronic resource] /] / by P.A. Taylor
| Consolidated financial reporting [[electronic resource] /] / by P.A. Taylor |
| Autore | Taylor P. A (Paul Anthony), <1950-> |
| Edizione | [[2nd ed.].] |
| Pubbl/distr/stampa | London, : Paul Chapman, 1996 |
| Descrizione fisica | 1 online resource (ix, 372 p.) |
| Disciplina | 657.3 |
| Collana | Accounting and Finance series |
| Soggetto topico | Financial statements, Consolidated |
| ISBN |
1-4462-8035-7
1-282-26790-6 9786612267901 1-84920-709-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 |
| Record Nr. | UNINA-9910778598603321 |
|
Taylor P. A (Paul Anthony), <1950->
|
||
| London, : Paul Chapman, 1996 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Consolidated financial reporting / / by P.A. Taylor
| Consolidated financial reporting / / by P.A. Taylor |
| Autore | Taylor P. A (Paul Anthony), <1950-> |
| Edizione | [[2nd ed.].] |
| Pubbl/distr/stampa | London, : Paul Chapman Pub. Ltd., c1996 |
| Descrizione fisica | 1 online resource (ix, 372 p.) |
| Disciplina | 657.3 |
| Altri autori (Persone) | TaylorP. A <1950-> (Paul Anthony) |
| Collana | Accounting and Finance series |
| Soggetto topico |
Financial statements, Consolidated
Business records |
| ISBN |
9786612267901
9781446280355 1446280357 9781282267909 1282267906 9781849207096 1849207097 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 |
| Record Nr. | UNINA-9910966427203321 |
|
Taylor P. A (Paul Anthony), <1950->
|
||
| London, : Paul Chapman Pub. Ltd., c1996 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Estados financieros : consolidación y método de participación / / Javier E. García Restrepo
| Estados financieros : consolidación y método de participación / / Javier E. García Restrepo |
| Autore | García Restrepo Javier E |
| Edizione | [Tercera edición.] |
| Pubbl/distr/stampa | Bogotá : , : Ecoe Ediciones, , 2013 |
| Descrizione fisica | 1 online resource (x, 369 páginas) |
| Disciplina | 657.3 |
| Soggetto topico |
Financial statements
Estados financieros Financial statements, Consolidated Estados financieros consolidados |
| Soggetto genere / forma | Libros electronicos. |
| ISBN | 958-771-005-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | spa |
| Record Nr. | UNINA-9910672141503321 |
|
García Restrepo Javier E
|
||
| Bogotá : , : Ecoe Ediciones, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Estados financieros consolidados / / Ángel María Fierro Martínez
| Estados financieros consolidados / / Ángel María Fierro Martínez |
| Autore | Fierro Martínez Ángel María |
| Edizione | [Tercera edición.] |
| Pubbl/distr/stampa | Bogotá : , : Ecoe Ediciones, , 2014 |
| Descrizione fisica | 1 online resource (312 páginas sin numerar) |
| Disciplina | 657.3 |
| Soggetto topico |
Financial statements, Consolidated
Estados financieros consolidados Financial statements Estados financieros |
| Soggetto genere / forma | Libros electronicos. |
| ISBN | 958-648-991-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | spa |
| Record Nr. | UNINA-9910398234103321 |
|
Fierro Martínez Ángel María
|
||
| Bogotá : , : Ecoe Ediciones, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Estados financieros consolidados / / Ángel María Fierro Martínez
| Estados financieros consolidados / / Ángel María Fierro Martínez |
| Autore | Fierro Martínez Ángel María |
| Edizione | [Tercera edición.] |
| Pubbl/distr/stampa | Bogotá : , : Ecoe Ediciones, , 2014 |
| Descrizione fisica | 1 online resource (312 páginas sin numerar) |
| Disciplina | 657.3 |
| Soggetto topico |
Financial statements, Consolidated
Estados financieros consolidados Financial statements Estados financieros |
| Soggetto genere / forma | Libros electronicos. |
| ISBN | 958-648-991-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | spa |
| Record Nr. | UNINA-9910671017603321 |
|
Fierro Martínez Ángel María
|
||
| Bogotá : , : Ecoe Ediciones, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Independent auditor's report on the SBA's FY 2011 financial statements
| Independent auditor's report on the SBA's FY 2011 financial statements |
| Pubbl/distr/stampa | Washington, D.C. : , : U.S. Small Business Administration, Office of Inspector General, , 2011 |
| Descrizione fisica | 1 online resource (14 unnumbered pages) |
| Collana | Report no. 12-02 |
| Soggetto topico |
Financial statements, Consolidated - United States
Accounting - United States - Management Accounting - Management Auditing Financial statements, Consolidated |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Independent auditor's report on the Small Business Administration's FY 2011 financial statements |
| Record Nr. | UNINA-9910701581203321 |
| Washington, D.C. : , : U.S. Small Business Administration, Office of Inspector General, , 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Principles of group accounting under IFRS / / by Andreas Krimpmann
| Principles of group accounting under IFRS / / by Andreas Krimpmann |
| Autore | Krimpmann Andreas <1963-> |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : John Wiley & Sons, Inc., , [2015] |
| Descrizione fisica | 1 online resource (852 p.) |
| Disciplina | 657 |
| Collana | Wiley Regulatory Reporting |
| Soggetto topico |
Accounting - Standards
Financial statements, Consolidated |
| ISBN |
1-118-75138-8
1-119-04482-0 1-118-75140-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; 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
5.1. 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 2.2. 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 5.2.1. 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 6.6. 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 5.2. Consolidation techniques |
| Record Nr. | UNINA-9910131251703321 |
|
Krimpmann Andreas <1963->
|
||
| Hoboken, New Jersey : , : John Wiley & Sons, Inc., , [2015] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The status of government financial management [[electronic resource] ] : a look at the fiscal year 2011 consolidated financial statements : hearing before the Subcommittee on Government Organization, Efficiency, and Financial Management of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Twelfth Congress, second session, Tuesday, March 1, 2012
| The status of government financial management [[electronic resource] ] : a look at the fiscal year 2011 consolidated financial statements : hearing before the Subcommittee on Government Organization, Efficiency, and Financial Management of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Twelfth Congress, second session, Tuesday, March 1, 2012 |
| Pubbl/distr/stampa | Washington : , : U.S. G.P.O., , 2012 |
| Descrizione fisica | 1 online resource (iii, 53 pages) |
| Soggetto topico |
Executive departments - United States - Auditing
Finance, Public - United States - Auditing Financial statements, Consolidated - United States Executive departments - Auditing Finance, Public - Auditing Financial statements, Consolidated |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Status of government financial management |
| Record Nr. | UNINA-9910701993903321 |
| Washington : , : U.S. G.P.O., , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
