Consolidated Financial Reporting
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Consolidated Financial Statements
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Author : Mfandaidza Reuben Hove
language : en
Publisher: Juta and Company Ltd
Release Date : 2006
Consolidated Financial Statements written by Mfandaidza Reuben Hove and has been published by Juta and Company Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
This reference covers the basic and fundamental accounting techniques required to compile consolidated financial statements covering the operations of enterprises, which at the end of their financial year have a subsidiary or subsidiaries under their control and/or subsidiaries and associated companies as set forth in the International Accounting Standards IAS 27, IFRS3, and IAS28. Of particular use to practitioners and students in developing countries, the text employs a building-block approach to gradually introduce topics of increasing complexity and contains practical examples of how compliance with international accounting standards can be achieved and how outcomes can be determined. Also included are tutorial exercises with suggested solutions.
The Evolution Of Consolidated Financial Reporting In Australia
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Author : Greg Whittred
language : en
Publisher: Routledge
Release Date : 2020-09-04
The Evolution Of Consolidated Financial Reporting In Australia written by Greg Whittred and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-04 with Business & Economics categories.
This book, first published in 1988, aims to provide evidence on the voluntary adoption of a particular type of financial statement – the consolidated financial statement – in what may be characterized as relatively high agency cost situations. This study examines an accounting method choice not under the assumption that it will be made opportunistically but under the assumption that it will be negotiated ex ante as part of the firm’s optimal contract structure.
Consolidated Financial Reporting
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Author : Paul Taylor
language : en
Publisher: SAGE
Release Date : 1996-05-25
Consolidated Financial Reporting written by Paul Taylor and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-05-25 with Business & Economics categories.
This 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.
Ifrs 10 Consolidated Financial Statements Basis For Conclusions And Amendments To Guidance International Financial Reporting Standard
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Author :
language : en
Publisher:
Release Date : 2011
Ifrs 10 Consolidated Financial Statements Basis For Conclusions And Amendments To Guidance International Financial Reporting Standard written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Assets (Accounting) categories.
Consolidated Financial Statements In Ias Ifrs And German Gaap Major Differences Explained
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Author : Khanh Pham-Gia
language : en
Publisher: GRIN Verlag
Release Date : 2009-07
Consolidated Financial Statements In Ias Ifrs And German Gaap Major Differences Explained written by Khanh Pham-Gia and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07 with categories.
Research Paper (undergraduate) from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its "sub-entities" and the correspondent capital consolidation methods are studied.
International Financial Reporting Standard 10
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Author :
language : en
Publisher:
Release Date : 2011
International Financial Reporting Standard 10 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.
Consolidated Financial Statements In Ias Ifrs And German Gaap Major Differences Explained
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Author : Khanh Pham-Gia
language : en
Publisher: GRIN Verlag
Release Date : 2009-07-24
Consolidated Financial Statements In Ias Ifrs And German Gaap Major Differences Explained written by Khanh Pham-Gia and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07-24 with Business & Economics categories.
Research Paper (undergraduate) from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its “sub-entities” and the correspondent capital consolidation methods are studied.
Consolidation Preparing And Understanding Consolidated Financial Statements Under Ifrs Updated To The New Ifrs 10 And 11
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Author : Carlo Maria Gallimberti
language : en
Publisher: UK Higher Education Business Accounting
Release Date : 2013
Consolidation Preparing And Understanding Consolidated Financial Statements Under Ifrs Updated To The New Ifrs 10 And 11 written by Carlo Maria Gallimberti and has been published by UK Higher Education Business Accounting this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Financial statements categories.
Aims at providing a guide through the complex mechanisms of consolidation by showing how to understand and prepare Consolidated Financial Statements under International Financial Reporting Standards (IFRS), the most widespread set of accounting principles nowadays.
Consolidated Financial Statements
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Author : Eng Juan Ng
language : en
Publisher:
Release Date : 2022
Consolidated Financial Statements written by Eng Juan Ng and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with Financial statements, Consolidated categories.
Basics Of Consolidation Of Financial Statements Uum Press
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Author : Jamaliah Abdul Majid
language : en
Publisher: UUM Press
Release Date : 2019-09-01
Basics Of Consolidation Of Financial Statements Uum Press written by Jamaliah Abdul Majid and has been published by UUM Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-01 with Business & Economics categories.
This book, Basics of Consolidation of Financial Statements, presents a step-by-step approach in learning the basics concepts in consolidation of financial statements. Rather than focusing on complex explanations and discussions, this book explains consolidation of financial statements using simple concepts. The book is intended primarily for students who are at the advanced stage of financial accounting and reporting course. To prepare consolidated financial statements, it is essential for students to equip themselves with strong understanding of the basic concepts of consolidation. Therefore, the aim of this book is to provide accounting students with a framework for learning these basic concepts in consolidation. Each chapter of the books offers examples, comprehensive illustrations, exercises and problems for students to tackle at different stages of the consolidation so that the students’ understanding on the concepts and techniques of consolidations is strengthened.