Consolidated financial reporting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Chapman [u.a.]
1996
|
| Ausgabe: | Rev. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | IX, 372 S. Ill. |
| ISBN: | 155876139X |
Internformat
MARC
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| 100 | 1 | |a Taylor, Paul A. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Consolidated financial reporting |c by P. A. Taylor |
| 250 | |a Rev. ed. | ||
| 264 | 1 | |a London |b Chapman [u.a.] |c 1996 | |
| 300 | |a IX, 372 S. |b Ill. | ||
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| 650 | 4 | |a Consolidation and merger of corporations |x Accounting | |
| 650 | 4 | |a Financial statements, Consolidated | |
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Datensatz im Suchindex
| _version_ | 1804125553982177280 |
|---|---|
| adam_text | CONTENTS
Series Editor s Preface
Preface
Part A: Fundamentals of Group Accounting
1 Introduction 1
Consolidated financial reporting 1
Development of group accounting 1
Organization of complex corporate structures 4
The format of group accounts 9
Summary and further reading 13
2 The Nature of Group Financial Statements 14
Objectives of group financial statements 14
Requirements for preparing consolidated financial statements 17
Defining a group 18
Adoption of the EU 7th Directive 21
Criteria for consolidation FRS 2 24
Exemption Criteria for Groups 25
Exclusion Criteria for Subsidiary undertakings 26
Quasi Subsidiaries 28
Other countries 31
Summary and further reading 33
3 Business Combinations: Changes in Group Composition 35
Overview 35
Accounting techniques 37
Defining mergers and acquisitions 54
Further accounting matters 62
Merger relief and merger accounting 66
Objectives in Accounting for Business Combinations 68
Context of the debate 70
Summary and further reading 72
Part B: Consolidating the Major Financial Statements
4 Consolidated Balance Sheets under Acquisition Accounting 75
Consolidation cancellation 75
The equity approach 78
The equity method in consolidated financial statements 80
Group measurement and disclosure concepts 84
Treatment of minority interests 89
iv CONSOLIDATED FINANCIAL REPORTING UK practice 91
Subsequent accounting for goodwill 99
Usefulness of consolidated balance sheet 101
Summary and further reading 105
5 Fair Values and Goodwill: Alignment Adjustments (1) 106
An overview of alignment issues 106
Fair values at acquisition 106
Determining fair values at acquisition FRS 7 114
Accounting for goodwill 127
Is goodwill an asset? 128
Recognition and measurement issues 130
SSAP 22, Accounting for Goodwill (1984) 134
The later debate 136
Wider context 140
Summary and further reading 144
6 Intra group Transactions and Distributions: Alignment Adjustments (2) 146
Intra group balances 146
Unrealized profits on intra group transactions 148
Intra group dividends 154
Illustration of alignment problems 158
Direct calculations 162
Alignment problems and equity accounting 165
Consolidation concepts as a framework for alignment adjustments 169
Summary and further reading 176
7 Consolidated Profit and Loss: Reporting Financial Performance (1) 178
Minority interests consolidation concepts 180
Alignment adjustments 186
The consolidated profit and loss account worksheet 188
Link with consolidated balance sheet 189
Complete profit and loss worksheet 193
Abbreviating the cancellation process 195
Associates and the worksheet 197
Summary 199
8 Reporting Financial Performance (2) 201
Published consolidated profit and loss accounts 201
FRS 3 and the consolidated profit and loss account 203
Other performance statements 217
Evaluating FRS 3 222
Summary 224
9 Consolidated Cash Flow Statements 226
Basic concepts 226
Consolidated cash flow statements 229
FRS 1, Cash Flow Statements 255
Usefulness of consolidated cash flow statements 258
Summary and further reading 261
CONTENTS v
Part C: Other Issues in Group Accounting
10 Other Group Relationships 265
Piecemeal acquisitions and disposals 265
Complex shareholding structures 273
Vertical groups 274
Mixed groups 280
Cross holdings 283
Acquisition of other classes of equity 286
Summary and further reading 288
11 Foreign Currency Translation 289
Basic concepts 289
Foreign currency financial statements principles 292
Foreign currency statements technique 296
Understanding the statement gain or loss on translation 304
SSAP 20, Foreign Currenq/ Translation 311
Foreign currency translation and the cash flow statement 316
The translation debate 324
Summary and further reading 328
12 Segment Reporting/Unresolved Issues in Consolidation 330
Objectives of segmental reporting 330
SSAP 25, Segmental reporting 331
Issues in segmental reporting 336
Usefulness of segmental information 339
Operating and financial review 342
Impact of conceptual frameworks 342
Consolidated equity and distributable profits 344
Price level accounting and consolidation 345
Impact of empirical research 345
International harmonization and developments 347
Summary and further reading 348
Abbreviated Solutions 350
Bibliography 359
Author Index 366
General Index 368
|
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| dewey-full | 657.3 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV011064861 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:03:24Z |
| institution | BVB |
| isbn | 155876139X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007410759 |
| oclc_num | 35674053 |
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| owner | DE-739 |
| owner_facet | DE-739 |
| physical | IX, 372 S. Ill. |
| publishDate | 1996 |
| publishDateSearch | 1996 |
| publishDateSort | 1996 |
| publisher | Chapman [u.a.] |
| record_format | marc |
| spelling | Taylor, Paul A. Verfasser aut Consolidated financial reporting by P. A. Taylor Rev. ed. London Chapman [u.a.] 1996 IX, 372 S. Ill. txt rdacontent n rdamedia nc rdacarrier Consolidation and merger of corporations Accounting Financial statements, Consolidated Konzernbilanz (DE-588)4032357-2 gnd rswk-swf Konzernbilanz (DE-588)4032357-2 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007410759&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Taylor, Paul A. Consolidated financial reporting Consolidation and merger of corporations Accounting Financial statements, Consolidated Konzernbilanz (DE-588)4032357-2 gnd |
| subject_GND | (DE-588)4032357-2 |
| title | Consolidated financial reporting |
| title_auth | Consolidated financial reporting |
| title_exact_search | Consolidated financial reporting |
| title_full | Consolidated financial reporting by P. A. Taylor |
| title_fullStr | Consolidated financial reporting by P. A. Taylor |
| title_full_unstemmed | Consolidated financial reporting by P. A. Taylor |
| title_short | Consolidated financial reporting |
| title_sort | consolidated financial reporting |
| topic | Consolidation and merger of corporations Accounting Financial statements, Consolidated Konzernbilanz (DE-588)4032357-2 gnd |
| topic_facet | Consolidation and merger of corporations Accounting Financial statements, Consolidated Konzernbilanz |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007410759&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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