Consolidated Financial Statements 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024

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Mfandaidza Reuben Hove 作者

Juta & Company, Ltd.

译者

2006-5-30 出版日期

224 页数

GBP 45.99 价格

Paperback

丛书系列

9780702171628 图书编码

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Consolidated Financial Statements 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

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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).

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