Product Description
Group Statements Volume 1: Comprehensive Guide to Consolidated Financial Statements (19th edition)
Authors: Z Koppeschaar, K Sihiya, Jacobus Rossouw, C Wright
Format: Physical Hardcopy
This two-volume publication is a comprehensive guide to Consolidated Financial Statements based on IFRS Accounting Standards.
It provides under- and postgraduate students with an application of the principles required to understand consolidations.
Contents:
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Chapter 1: A group of entities and its financial statements: theory and background
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Chapter 2: IFRS 3 Business combinations
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Chapter 3: Consolidation at acquisition date
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Chapter 4: Consolidation after acquisition date
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Chapter 5: Adjustments at acquisition date
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Chapter 6: Intragroup transactions
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Chapter 7: Interim acquisition of an interest in a subsidiary
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Chapter 8: Sundry aspects of group statements
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Chapter 9 - Consolidation of complex groups
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