Principles of Group Accounting under IFRS

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Business & Economics - Accounting
Principles of Group Accounting under...

Principles of Group Accounting under IFRS

Name: Principles of Group Accounting under IFRS
ISBN: 9781119044826

Krimpmann, Andreas

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List of figures xiv List of tables xvii Preface xix Introduction to the book xx A The case study 1 1. About the group 1 2. Allocation of examples 1 B Legal requirements for consolidated financial statements 4 1. IFRS standards 5 2. Exemptions 18 3. Local accounting standards 19 4. Taxation 20 5. Definitions 21 C Definition of groups 22 1. The control concept 23 2. Joint control 28 3. Loss of control 31 4. Group compositions 33 5. Special cases 34 D Preparation of consolidated financial statements and annual reports 37 1. Lifecycle of subsidiaries 38 2. Structures 39 3. T.�
Abstract: A professional perspective to implementing IFRS 10, 11, and 12 The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. �

Catégories:

Business & Economics - Accounting

Année:

2015

Edition:

Editeur::

Wiley

Langue:

english

Pages:

856

ISBN 10: