Consolidation. Preparing and Understanding Consolidated Financial - Statements under IFRS

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.

Table des matières

Chapter 1 Introduction

Chapter 2 International Financial Reporting Standards (IFRS): an Overview

Chapter 3 The meaning of consolidation

Chapter 4 Consolidated Financial Statements

Chapter 5 Combining Individual Financial Statements: a Primer

Chapter 6 More on Consolidation Accounting

Chapter 7 Consolidating Associations and Joint-ventures

Chapter 8 Exercises on Consolidation Accounting

Appendix A International Financial Reporting Standards : a Briefing

Appendix B Current Situation for the Largest European Economies

Appendix C Eliminating Unrealised Gains and Losses when Applying the Equity Method in Practice. Alternative Approach

Détails du produit

• Auteurs: Carlo Gallimberti, Carlo Maria Gallimberti, Antonio Marra, Marra Antonio, Annalisa Prencipe, Prencipe Annalisa
• Edition: Mcgraw Hill Academic
• Langues: Anglais
• Format d'édition: Livre Broché
• Sortie: 16.09.2013
• EAN: 9780077160968
• ISBN: 978-0-07-716096-8
• Dimensions: 173 mm x 240 mm x 20 mm
• Thèmes: UK Higher Education Business Accounting; UK Higher Education Business Accounting
• Catégories: Sciences sociales, droit, économie > Economie > Economie privée; BUSINESS & ECONOMICS / Finance / General, Financial Reporting, Financial Statements