Most accounting examinations, whether at university or professional level, expect candidates to be conversant with the accounting requirements of International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). The main reason for this is the internationalisation of business operations, as a result of which, it has increasingly become necessary to harmonise international accounting practices. The other reason appears to be linked to an increasing world-wide use of International Financial Reporting Standards, particularly in countries where no indigenous standards exist, for example, in most developing countries. This book deals with the financial accounting techniques required to compile consolidated financial statements covering the operations of an enterprise which, at the end of its financial year, has a subsidiary or subsidiaries under its control and also those with both subsidiaries and associated companies. These techniques are discussed and demonstrated in the light of the requirements of the relevant international accounting standards. These are IAS27 (revised 2003), IFRS3 and IAS28 (revised 2003).
评分
评分
评分
评分
本站所有内容均为互联网搜索引擎提供的公开搜索信息,本站不存储任何数据与内容,任何内容与数据均与本站无关,如有需要请联系相关搜索引擎包括但不限于百度,google,bing,sogou 等
© 2025 book.wenda123.org All Rights Reserved. 图书目录大全 版权所有