Product Description
Notes on Group Financial Statements (revised 18th edition)
Author: K Prinsloo
Format: Physical Hardcopy
This book explains the principles and rules governing consolidated financial statements and includes illustrative examples.
Contents:
-
1 - The group: Legal, accounting and reporting requirements for group financial statements, separate financial statements and disclosure of interests in other entities
-
2 - Business combinations: IFRS 3
-
3 - Consolidated statement of financial position at the date of acquisition or formation of wholly owned subsidiary
-
4 - Consolidated statement of financial position at the date of acquisition: Partly owned subsidiaries
-
5 - Consolidated statement of financial position after the date of acquisition
-
6 - Consolidated statement of profit or loss and other comprehensive income: introduction
-
7 - Elimination of intercompany (intragroup) transactions
-
8 - Fair value adjustments to non-current assets of subsidiary
-
9 - Methods of consolidation
-
10 - Adjustments made by parent company to carrying amount of investment in subsidiary
-
11 - Subsidiary company's capital includes preference shares
-
12 - Subsidiary companies and accumulated deficits
-
13 - Acquisition of subsidiary during a financial year
-
14 - Investments in associates and joint ventures
-
15 - Piecemeal (step) acquisitions
-
16 - Sale of shares in subsidiary or associate
-
17 - Joint arrangements
-
18 - Indirect or vertical subsidiaries and associates
-
19 - Share issues and share buy-backs by subsidiaries
-
20 - Foreign operations
-
Consolidated statement of cash flows
-
Practice questions
For custom orders and quotes: shop@schoolspace.co.za
© 2026 Schoolspace. This product description is the exclusive intellectual property of the publisher, protected under copyright law. Unauthorized use, adaption, or copying is strictly prohibited.
