Consolidated Financial Reporting
eBook - PDF

Consolidated Financial Reporting

  1. 416 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Consolidated Financial Reporting

About this book

Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice.

All core areas and relevant standards are covered including: acquisition and merger accounting; fair values at acquisition; goodwill; consolidated cash flow statements; reporting consolidated financial performance; foreign currency translation; segmental reporting; off-balance sheet financing; and related party transactions.

The book is designed so that readers with particular interests - for example in technical matters or concepts and standards - can easily find their way through clearly marked sections. Discussion and calculation reinforce each other - calculations illustrate controversies, and controversies and concepts illustrate techniques. Examples are carefully graduated and care is taken not to obscure principles with unnecessarily complex calculations. Materials are set into an international context.

The book is both rigorous and accessible. It is an extensive revision of and successor to the author?s 1987 title Consolidated Financial Statements. Because of recent theoretical and institutional developments, an enormous amount of new material has been added and new teaching approaches to many areas included. There are many more worked examples and exercises as well as approachable discussions of ?state-of-the-art? advanced topics.

The solutions notes for each case are avilable on a disk for instructors who recommend the book for course use.

Frequently asked questions

Yes, you can cancel anytime from the Subscription tab in your account settings on the Perlego website. Your subscription will stay active until the end of your current billing period. Learn how to cancel your subscription.
No, books cannot be downloaded as external files, such as PDFs, for use outside of Perlego. However, you can download books within the Perlego app for offline reading on mobile or tablet. Learn more here.
Perlego offers two plans: Essential and Complete
  • Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
  • Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.4M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.
Both plans are available with monthly, semester, or annual billing cycles.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes! You can use the Perlego app on both iOS or Android devices to read anytime, anywhere — even offline. Perfect for commutes or when you’re on the go.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access Consolidated Financial Reporting by Paul Taylor in PDF and/or ePUB format, as well as other popular books in Business & Financial Accounting. We have over one million books available in our catalogue for you to explore.

Information

Publisher
SAGE Publications Ltd
Year
1996
Print ISBN
9781853962509
eBook ISBN
9781849207096
Edition
1
Topic
Business
Subtopic
Financial Accounting
Index
Business

Table of contents

  1. Cover
  2. CONTENTS
  3. SERIES EDITOR'S PREFACE
  4. PREFACE
  5. ACKNOWLEDGEMENTS
  6. Part A: Fundamentals of Group Accounting
  7. 1 - INTRODUCTION
  8. 2 - THE NATURE OF GROUP FINANCIAL STATEMENTS
  9. 3 - BUSINESS COMBINATIONS : CHANGES IN GROUP COMPOSITION
  10. Part B :Consolidating the MajorFinancial Statements
  11. 4 - CONSOLIDATED BALANCE SHEETS UNDER ACQUISITION ACCOUNTING
  12. 5 - FAIR VALUES AND GOODWILL: ALIGNMENT ADJUSTMENTS (1)
  13. 6 - INTRA-GROUP TRANSACTIONS AND DISTRIBUTIONS : ALIGNMENT ADJUSTMENTS (2)
  14. 7 - CONSOLIDATED PROFIT AND LOSS REPORTING FINANCIAL PERFORMANCE (1)
  15. 8 - REPORTING FINANCIAL PERFORMANCE (2)
  16. 9 - CONSOLIDATED CASH FLOW STATEMENTS
  17. Part C:Other Issues in Group Accounting
  18. 10 - OTHER GROUP RELATIONSHIPS
  19. 11 - FOREIGN CURRENCY TRANSLATION
  20. 12 - SEGMENTAL REPORTING/ UNRESOLVED ISSUES IN CONSOLIDATION
  21. APPENDIX - ABBREVIATED SOLUTION NOTES
  22. BIBLIOGRAPHY
  23. AUTHOR INDEX
  24. GENERAL INDEX