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.
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Produktdetaljer
ISBN
9781849207096
Publisert
2019
Utgave
1. utgave
Utgiver
Vendor
Sage Publications Ltd (UK)
Språk
Product language
Engelsk
Format
Product format
Digital bok
Forfatter