Principles and practice of group accounts: a European perspective
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Thomson Learning
2003
|
| Ausgabe: | 1. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 564 S. |
| ISBN: | 1861529287 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804132810715299840 |
|---|---|
| adam_text | Foreword xi
Preface and acknowledgements xiii
Abbreviations xv
List of exhibits from published accounts hx type of exhibit xviii
Part One Background
1 Business combinations and introduction to group accounts 3
Introduction 3
Group accounts 3
Methods of combining businesses and investing in other entities 4
Accounting for subsidiaries in individual parent company accounts 6
Group structures 9
Regulations governing group accounts 10
Definitions 11
Concepts underlying group accounts 13
Concepts of control 13
Methods of accounting for investments 14
Limitations of consolidated accounts 17
Summary 18
Multiple choice questions 18
Examination style questions 21
Part Two Consolidated Balance Sheet
2 Consolidated balance sheet: basic working accounts 25
Introduction 25
Consolidation at a subsequent date to the date of acquisition 26
Simple examples of consolidated balance sheet preparation 27
Impact of preference share capital on minority interest 31
Working accounts 32
Summary 34
Multiple choice questions 35
Self assessment exercises 38
Examination style question 39
3 Consolidated balance sheet: consolidation adjustments 40
Introduction 40
Debentures and loan stock 41
Current accounts 43
Unrealised profit: inter company sales of goods 44
Unrealised profit: inter company sales of fixed assets 47
Fair value adjustments: revaluation of fixed assets 49
Summary 54
Multiple choice questions 55
Self assessment exercises 57
Examination style questions 58
4 Consolidated balance sheet: inter company dividends 60
Introduction 60
Proposed dividends 60
Preference dividends 65
Dividends out of pre acquisition profits 70
Summary 75
Multiple choice questions 76
Self assessment exercise 77
Examination style questions 78
5 Mid year and piecemeal acquisitions 80
Introduction 80
Acquisition of subsidiary during accounting period (mid year acquisition) 80
Piecemeal acquisition of shares in subsidiary 81
Summary 87
Multiple choice questions 88
Self assessment exercises 89
Examination style questions 90
6 Indirect holdings 93
Introduction 93
Complex group structures 93
Calculating shareholdings 95
Consolidation technique for mixed groups 98
Acquisitions at different dates 103
Summary 107
Multiple choice questions 108
Self assessment exercises 110
Examination style questions 111
7 Equity accounting 114
Introduction 114
Definitions 115
Equity method of accounting explained 117
Calculating group share of associate 120
Equity accounting technique 122
Treatment of intra group trading 125
Contents vii
Investing company does not prepare consolidated accounts 127
Summary 127
Multiple choice questions 128
Self assessment exercise 131
Examination style questions 132
8 Bonus and rights issues 135
Introduction 135
Bonus issue by subsidiary out of pre acquisition reserves 135
Bonus issue by subsidiary out of post acquisition reserves 138
Rights issues 139
Summary 141
Self assessment exercise 142
Examination style questions 143
9 Merger accounting 146
Introduction 146
Overview 146
Technique 150
Summary 152
Multiple choice questions 153
Self assessment exercises 155
Examination style question 156
Part Three Consolidated Profit and Loss Account
10 Consolidated profit and loss account: preparation 159
Introduction 159
Underlying principles 159
Consolidated profit and loss account workings 160
Detailed guidance on calculations 161
Simple worked example 166
Dividends payable by a sub subsidiary 168
Summary 172
Multiple choice questions 173
Self assessment exercises 176
Examination style questions 178
11 Consolidated profit and loss account: equity accounting 182
Introduction 182
Comparison between methods 183
Consolidated profit and loss account workings 185
Intra group trading 193
Majority held subsidiary with associate 195
Summary 196
Multiple choice questions 197
Self assessment exercises 199
Examination style questions 201
viii Contents
12 Disposal of shares in subsidiaries 205
Introduction 205
Calculating the profit or loss on disposal 206
Sale of investor s entire holding 208
Sale of part of investor s shares in subsidiary 215
Summary zzz
Multiple choice question 223
Self assessment exercises 223
Examination style questions 226
Part Four Regulatory Framework
13 Introduction to European, UK and international accounting regulations 231
Introduction 231
Regulatory framework 232
Standard setting in the UK and Ireland 234
Standard setting internationally 237
UK and international standards relevant to the preparation of group accounts 239
Overview of differences between UK GAAP and IAS GAAP 241
Format of group financial statements 243
Summary 250
14 Company legislation and professional accounting regulations: parent and subsidiary
undertakings 251
Introduction 251
UK GAAP 252
IAS GAAP 264
Comparison of UK GAAP and IAS GAAP 272
Summary 273
Multiple choice questions 274
Examination style questions 276
15 Company legislation and professional accounting regulations: associated
undertakings and joint ventures 279
Introduction 279
UK GAAP associates 279
IAS GAAP associates 300
Joint ventures 304
Joint arrangements that are not entities (JANEs) 317
Comparison of UK GAAP and IAS GAAP 317
Summary 318
Multiple choice questions 319
Examination style questions 320
16 Acquisition and merger accounting 330
Introduction 330
Acquisition accounting regulations 330
Regulations applying to merger accounting 339
Contents ix
Demergers 349
Reverse acquisitions 354
Comparison of UK GAAP and IAS GAAP 356
Summary 359
Multiple choice questions 359
Self assessment exercises 362
Examination style question 363
17 Goodwill 365
Introduction 365
Measuring goodwill 366
Accounting for goodwill 377
Disclosure requirements 395
Overview of differences between UK GAAP and IAS GAAP 400
Summary 402
Multiple choice questions 402
Self assessment exercises 403
Examination style questions 406
Part Five Other aspects of consolidation
18 Foreign subsidiaries 413
Introduction 413
UK GAAP 413
IAS GAAP 438
Hyperinflationary economies 443
Comparison of UK GAAP and IAS GAAP 447
Summary 448
Multiple choice questions 449
Self assessment exercises 452
Examination style questions 457
19 Consolidated cash flow statements 463
Introduction 463
UK GAAP 463
IAS GAAP 483
Comparison of UK GAAP and IAS GAAP 488
Summary 488
Multiple choice questions 489
Self assessment exercises 493
Examination style questions 500
20 Other topical issues 507
Introduction 507
Off balance sheet finance and quasi subsidiaries 507
Segmental reporting for groups 512
Summary 525
Multiple choice questions 525
Examination style questions 527
viii Contents
12 Disposal of shares in subsidiaries 205
Introduction 205
Calculating the profit or loss on disposal 206
Sale of investor s entire holding 208
Sale of part of investor s shares in subsidiary 215
Summary 222
Multiple choice question 223
Self assessment exercises 223
Examination style questions 226
Part Four Regulatory Framework
13 Introduction to European, UK and international accounting regulations 231
Introduction 231
Regulatory framework 232
Standard setting in the UK and Ireland 234
Standard setting internationally 237
UK and international standards relevant to the preparation of group accounts 239
Overview of differences between UK GAAP and IAS GAAP 241
Format of group financial statements 243
Summary 250
14 Company legislation and professional accounting regulations: parent and subsidiary
undertakings 251
Introduction 251
UK GAAP 252
IAS GAAP 264
Comparison of UK GAAP and IAS GAAP 272
Summary 273
Multiple choice questions 274
Examination style questions 276
15 Company legislation and professional accounting regulations: associated
undertakings and joint ventures 279
Introduction 279
UK GAAP associates 279
IAS GAAP associates 300
Joint ventures 304
Joint arrangements that are not entities (JANEs) 317
Comparison of UK GAAP and IAS GAAP 317
Summary 318
Multiple choice questions 319
Examination style questions 320
16 Acquisition and merger accounting 330
Introduction 330
Acquisition accounting regulations 330
Regulations applying to merger accounting 339
Contents ix
Demergers 349
Reverse acquisitions 354
Comparison of UK GAAP and IAS GAAP 356
Summary 359
Multiple choice questions 359
Self assessment exercises 362
Examination style question 363
17 Goodwill 365
Introduction 365
Measuring goodwill 366
Accounting for goodwill 377
Disclosure requirements 395
Overview of differences between UK GAAP and IAS GAAP 400
Summary 402
Multiple choice questions 402
Self assessment exercises 403
Examination style questions 406
Part Five Other aspects of consolidation
18 Foreign subsidiaries 413
Introduction 413
UK GAAP 413
IAS GAAP 438
Hyperinflationary economies 443
Comparison of UK GAAP and IAS GAAP 447
Summary 448
Multiple choice questions 449
Self assessment exercises 452
Examination style questions 457
19 Consolidated cash flow statements 463
Introduction 463
UK GAAP 463
IAS GAAP 483
Comparison of UK GAAP and IAS GAAP 488
Summary 488
Multiple choice questions 489
Self assessment exercises 493
Examination style questions 500
20 Other topical issues 507
Introduction 507
Off balance sheet finance and quasi subsidiaries 507
Segmental reporting for groups 512
Summary 525
Multiple choice questions 525
Examination style questions 527
x Contents
Appendix 1: Solutions to multiple choice questions 529
Appendix 2: Professional accounting pronouncements at December 2002 553
Bibliography 557
Index 559
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| edition | 1. ed. |
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| geographic_facet | Europäische Union. Mitgliedsstaaten |
| id | DE-604.BV019371352 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T19:58:44Z |
| institution | BVB |
| isbn | 1861529287 |
| language | English |
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| physical | XX, 564 S. |
| publishDate | 2003 |
| publishDateSearch | 2003 |
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| publisher | Thomson Learning |
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| spelling | Pierce, Aileen Verfasser aut Principles and practice of group accounts a European perspective Aileen Pierce and Niamh Brennan 1. ed. London Thomson Learning 2003 XX, 564 S. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Geconsolideerde jaarrekeningen gtt Financial statements, Consolidated European Union countries Holding companies European Union countries Accounting Europäische Union. Mitgliedsstaaten Brennan, Niamh Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012834774&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Pierce, Aileen Brennan, Niamh Principles and practice of group accounts a European perspective Accounting gtt Geconsolideerde jaarrekeningen gtt Financial statements, Consolidated European Union countries Holding companies European Union countries Accounting |
| title | Principles and practice of group accounts a European perspective |
| title_auth | Principles and practice of group accounts a European perspective |
| title_exact_search | Principles and practice of group accounts a European perspective |
| title_full | Principles and practice of group accounts a European perspective Aileen Pierce and Niamh Brennan |
| title_fullStr | Principles and practice of group accounts a European perspective Aileen Pierce and Niamh Brennan |
| title_full_unstemmed | Principles and practice of group accounts a European perspective Aileen Pierce and Niamh Brennan |
| title_short | Principles and practice of group accounts |
| title_sort | principles and practice of group accounts a european perspective |
| title_sub | a European perspective |
| topic | Accounting gtt Geconsolideerde jaarrekeningen gtt Financial statements, Consolidated European Union countries Holding companies European Union countries Accounting |
| topic_facet | Accounting Geconsolideerde jaarrekeningen Financial statements, Consolidated European Union countries Holding companies European Union countries Accounting Europäische Union. Mitgliedsstaaten |
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