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Consolidated Financial Reporting Paul A Taylor

Consolidated Financial Reporting By Paul A Taylor

Consolidated Financial Reporting by Paul A Taylor


$10.00
Condition - Very Good
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Summary

Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting.

Consolidated Financial Reporting Summary

Consolidated Financial Reporting by Paul A Taylor

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 statements; reporting consolidated financial performance; foreign currency translation; segmental reporting; off-balance sheet financing; and related party transactions.

The book is designed so that readers with particular interests - for example in technical matters or concepts and standards - can easily find their way through clearly marked sections. Discussion and calculation reinforce each other - calculations illustrate controversies, and controversies and concepts illustrate techniques. Examples are carefully graduated and care is taken not to obscure principles with unnecessarily complex calculations. Materials are set into an international context.

The book is both rigorous and accessible. It is an extensive revision of and successor to the authors 1987 title Consolidated Financial Statements. Because of recent theoretical and institutional developments, an enormous amount of new material has been added and new teaching approaches to many areas included. There are many more worked examples and exercises as well as approachable discussions of state-of-the-art advanced topics.

The solutions notes for each case are avilable on a disk for instructors who recommend the book for course use.

Table of Contents

PART ONE: FUNDAMENTALS OF GROUP ACCOUNTING Introduction The Nature of Group Financial Statements Business Combinations Changes in Group Composition PART TWO: CONSOLIDATING THE MAJOR FINANCIAL STATEMENTS Consolidated Balance Sheets under Acquisition Accounting Fair Values and Goodwill Alignment Adjustments (1) Intra-Group Transactions and Distributions Alignment Adjustments (2) Consolidated Profit and Loss Reporting Financial Performance (1) Reporting Financial Performance (2) Consolidated Cash Flow Statements PART THREE: OTHER ISSUES IN GROUP ACCOUNTING Other Group Relationships Foreign Currency Translation Segment Reporting/Unresolved Issues in Consolidation

Additional information

GOR004087676
9781853962509
1853962503
Consolidated Financial Reporting by Paul A Taylor
Used - Very Good
Paperback
Sage Publications Ltd
1996-05-25
416
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us

Customer Reviews - Consolidated Financial Reporting