Consolidated financial reporting:
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
London
Paul Chapman Pub.
1996
|
Ausgabe: | Rev. ed |
Schlagworte: | |
Online-Zugang: | FAW01 FAW02 Volltext |
Beschreibung: | Previously published as 'Consolidated financial statements' by Paul Chapman in 1987 Includes bibliographical references (pages 359-365) and index Cover; CONTENTS; SERIES EDITOR'S PREFACE; PREFACE; ACKNOWLEDGEMENTS; Part A: Fundamentals of Group Accounting; 1 -- INTRODUCTION; 2 -- THE NATURE OF GROUP FINANCIAL STATEMENTS; 3 -- BUSINESS COMBINATIONS : CHANGES IN GROUP COMPOSITION; Part B :Consolidating the MajorFinancial Statements; 4 -- CONSOLIDATED BALANCE SHEETS UNDER ACQUISITION ACCOUNTING; 5 -- FAIR VALUES AND GOODWILL: ALIGNMENT ADJUSTMENTS (1); 6 -- INTRA-GROUP TRANSACTIONS AND DISTRIBUTIONS : ALIGNMENT ADJUSTMENTS (2); 7 -- CONSOLIDATED PROFIT AND LOSS REPORTING FINANCIAL PERFORMANCE (1); 8 -- REPORTING FINANCIAL PERFORMANCE (2) 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 statement |
Beschreibung: | 1 Online-Ressource (372 pages) |
ISBN: | 1849207097 9781849207096 |
Internformat
MARC
LEADER | 00000nmm a2200000zc 4500 | ||
---|---|---|---|
001 | BV043096259 | ||
003 | DE-604 | ||
005 | 00000000000000.0 | ||
007 | cr|uuu---uuuuu | ||
008 | 151126s1996 |||| o||u| ||||||eng d | ||
020 | |a 1849207097 |c electronic bk. |9 1-84920-709-7 | ||
020 | |a 9781849207096 |c electronic bk. |9 978-1-84920-709-6 | ||
035 | |a (OCoLC)464618552 | ||
035 | |a (DE-599)BVBBV043096259 | ||
040 | |a DE-604 |b ger |e aacr | ||
041 | 0 | |a eng | |
049 | |a DE-1046 |a DE-1047 | ||
082 | 0 | |a 657/.3 |2 22 | |
100 | 1 | |a Taylor, P. A., (Paul Anthony) |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 Paul Chapman Pub. |c 1996 | |
300 | |a 1 Online-Ressource (372 pages) | ||
336 | |b txt |2 rdacontent | ||
337 | |b c |2 rdamedia | ||
338 | |b cr |2 rdacarrier | ||
500 | |a Previously published as 'Consolidated financial statements' by Paul Chapman in 1987 | ||
500 | |a Includes bibliographical references (pages 359-365) and index | ||
500 | |a Cover; CONTENTS; SERIES EDITOR'S PREFACE; PREFACE; ACKNOWLEDGEMENTS; Part A: Fundamentals of Group Accounting; 1 -- INTRODUCTION; 2 -- THE NATURE OF GROUP FINANCIAL STATEMENTS; 3 -- BUSINESS COMBINATIONS : CHANGES IN GROUP COMPOSITION; Part B :Consolidating the MajorFinancial Statements; 4 -- CONSOLIDATED BALANCE SHEETS UNDER ACQUISITION ACCOUNTING; 5 -- FAIR VALUES AND GOODWILL: ALIGNMENT ADJUSTMENTS (1); 6 -- INTRA-GROUP TRANSACTIONS AND DISTRIBUTIONS : ALIGNMENT ADJUSTMENTS (2); 7 -- CONSOLIDATED PROFIT AND LOSS REPORTING FINANCIAL PERFORMANCE (1); 8 -- REPORTING FINANCIAL PERFORMANCE (2) | ||
500 | |a 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 statement | ||
650 | 7 | |a BUSINESS & ECONOMICS / Accounting / Financial |2 bisacsh | |
650 | 7 | |a Financial statements, Consolidated |2 fast | |
650 | 7 | |a Holding companies / Accounting |2 fast | |
650 | 4 | |a Wirtschaft | |
650 | 4 | |a Financial statements, Consolidated | |
650 | 4 | |a Financial statements, Consolidated |z Great Britain | |
650 | 4 | |a Holding companies |x Accounting | |
650 | 4 | |a Holding companies |z Great Britain |x Accounting | |
650 | 0 | 7 | |a Konzernbilanz |0 (DE-588)4032357-2 |2 gnd |9 rswk-swf |
651 | 4 | |a Großbritannien | |
689 | 0 | 0 | |a Konzernbilanz |0 (DE-588)4032357-2 |D s |
689 | 0 | |8 1\p |5 DE-604 | |
856 | 4 | 0 | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=292326 |x Aggregator |3 Volltext |
912 | |a ZDB-4-EBA | ||
999 | |a oai:aleph.bib-bvb.de:BVB01-028520451 | ||
883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
966 | e | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=292326 |l FAW01 |p ZDB-4-EBA |q FAW_PDA_EBA |x Aggregator |3 Volltext | |
966 | e | |u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=292326 |l FAW02 |p ZDB-4-EBA |q FAW_PDA_EBA |x Aggregator |3 Volltext |
Datensatz im Suchindex
_version_ | 1804175501771669504 |
---|---|
any_adam_object | |
author | Taylor, P. A., (Paul Anthony) |
author_facet | Taylor, P. A., (Paul Anthony) |
author_role | aut |
author_sort | Taylor, P. A., (Paul Anthony) |
author_variant | p a p a t papa papat |
building | Verbundindex |
bvnumber | BV043096259 |
collection | ZDB-4-EBA |
ctrlnum | (OCoLC)464618552 (DE-599)BVBBV043096259 |
dewey-full | 657/.3 |
dewey-hundreds | 600 - Technology (Applied sciences) |
dewey-ones | 657 - Accounting |
dewey-raw | 657/.3 |
dewey-search | 657/.3 |
dewey-sort | 3657 13 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Wirtschaftswissenschaften |
edition | Rev. ed |
format | Electronic eBook |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03453nmm a2200541zc 4500</leader><controlfield tag="001">BV043096259</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">151126s1996 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1849207097</subfield><subfield code="c">electronic bk.</subfield><subfield code="9">1-84920-709-7</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781849207096</subfield><subfield code="c">electronic bk.</subfield><subfield code="9">978-1-84920-709-6</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)464618552</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV043096259</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-1046</subfield><subfield code="a">DE-1047</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657/.3</subfield><subfield code="2">22</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Taylor, P. A., (Paul Anthony)</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Consolidated financial reporting</subfield><subfield code="c">by P.A. Taylor</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">Rev. ed</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London</subfield><subfield code="b">Paul Chapman Pub.</subfield><subfield code="c">1996</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (372 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Previously published as 'Consolidated financial statements' by Paul Chapman in 1987</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references (pages 359-365) and index</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Cover; CONTENTS; SERIES EDITOR'S PREFACE; PREFACE; ACKNOWLEDGEMENTS; Part A: Fundamentals of Group Accounting; 1 -- INTRODUCTION; 2 -- THE NATURE OF GROUP FINANCIAL STATEMENTS; 3 -- BUSINESS COMBINATIONS : CHANGES IN GROUP COMPOSITION; Part B :Consolidating the MajorFinancial Statements; 4 -- CONSOLIDATED BALANCE SHEETS UNDER ACQUISITION ACCOUNTING; 5 -- FAIR VALUES AND GOODWILL: ALIGNMENT ADJUSTMENTS (1); 6 -- INTRA-GROUP TRANSACTIONS AND DISTRIBUTIONS : ALIGNMENT ADJUSTMENTS (2); 7 -- CONSOLIDATED PROFIT AND LOSS REPORTING FINANCIAL PERFORMANCE (1); 8 -- REPORTING FINANCIAL PERFORMANCE (2)</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">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 statement</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS / Accounting / Financial</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Financial statements, Consolidated</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Holding companies / Accounting</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Wirtschaft</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements, Consolidated</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial statements, Consolidated</subfield><subfield code="z">Great Britain</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Holding companies</subfield><subfield code="x">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Holding companies</subfield><subfield code="z">Great Britain</subfield><subfield code="x">Accounting</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Konzernbilanz</subfield><subfield code="0">(DE-588)4032357-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">Großbritannien</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Konzernbilanz</subfield><subfield code="0">(DE-588)4032357-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=292326</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBA</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-028520451</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=292326</subfield><subfield code="l">FAW01</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FAW_PDA_EBA</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=292326</subfield><subfield code="l">FAW02</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FAW_PDA_EBA</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
geographic | Großbritannien |
geographic_facet | Großbritannien |
id | DE-604.BV043096259 |
illustrated | Not Illustrated |
indexdate | 2024-07-10T07:17:18Z |
institution | BVB |
isbn | 1849207097 9781849207096 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028520451 |
oclc_num | 464618552 |
open_access_boolean | |
owner | DE-1046 DE-1047 |
owner_facet | DE-1046 DE-1047 |
physical | 1 Online-Ressource (372 pages) |
psigel | ZDB-4-EBA ZDB-4-EBA FAW_PDA_EBA |
publishDate | 1996 |
publishDateSearch | 1996 |
publishDateSort | 1996 |
publisher | Paul Chapman Pub. |
record_format | marc |
spelling | Taylor, P. A., (Paul Anthony) Verfasser aut Consolidated financial reporting by P.A. Taylor Rev. ed London Paul Chapman Pub. 1996 1 Online-Ressource (372 pages) txt rdacontent c rdamedia cr rdacarrier Previously published as 'Consolidated financial statements' by Paul Chapman in 1987 Includes bibliographical references (pages 359-365) and index Cover; CONTENTS; SERIES EDITOR'S PREFACE; PREFACE; ACKNOWLEDGEMENTS; Part A: Fundamentals of Group Accounting; 1 -- INTRODUCTION; 2 -- THE NATURE OF GROUP FINANCIAL STATEMENTS; 3 -- BUSINESS COMBINATIONS : CHANGES IN GROUP COMPOSITION; Part B :Consolidating the MajorFinancial Statements; 4 -- CONSOLIDATED BALANCE SHEETS UNDER ACQUISITION ACCOUNTING; 5 -- FAIR VALUES AND GOODWILL: ALIGNMENT ADJUSTMENTS (1); 6 -- INTRA-GROUP TRANSACTIONS AND DISTRIBUTIONS : ALIGNMENT ADJUSTMENTS (2); 7 -- CONSOLIDATED PROFIT AND LOSS REPORTING FINANCIAL PERFORMANCE (1); 8 -- REPORTING FINANCIAL PERFORMANCE (2) 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 statement BUSINESS & ECONOMICS / Accounting / Financial bisacsh Financial statements, Consolidated fast Holding companies / Accounting fast Wirtschaft Financial statements, Consolidated Financial statements, Consolidated Great Britain Holding companies Accounting Holding companies Great Britain Accounting Konzernbilanz (DE-588)4032357-2 gnd rswk-swf Großbritannien Konzernbilanz (DE-588)4032357-2 s 1\p DE-604 http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=292326 Aggregator Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
spellingShingle | Taylor, P. A., (Paul Anthony) Consolidated financial reporting BUSINESS & ECONOMICS / Accounting / Financial bisacsh Financial statements, Consolidated fast Holding companies / Accounting fast Wirtschaft Financial statements, Consolidated Financial statements, Consolidated Great Britain Holding companies Accounting Holding companies Great Britain Accounting 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 | BUSINESS & ECONOMICS / Accounting / Financial bisacsh Financial statements, Consolidated fast Holding companies / Accounting fast Wirtschaft Financial statements, Consolidated Financial statements, Consolidated Great Britain Holding companies Accounting Holding companies Great Britain Accounting Konzernbilanz (DE-588)4032357-2 gnd |
topic_facet | BUSINESS & ECONOMICS / Accounting / Financial Financial statements, Consolidated Holding companies / Accounting Wirtschaft Financial statements, Consolidated Great Britain Holding companies Accounting Holding companies Great Britain Accounting Konzernbilanz Großbritannien |
url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=292326 |
work_keys_str_mv | AT taylorpapaulanthony consolidatedfinancialreporting |