Principles of Group Accounting under IFRS
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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. Groupcompositions 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.�
LF/480253/R
Характеристики
- ФІО Автора
- Andreas
Krimpmann - Мова
- Англійська
- Серія
- Wiley Regulatory Reporting
- ISBN
- 9781119044826
- Дата виходу
- 2015
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