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Group Statements - Volume 2

Group Statements consists of two separate volumes and represents a thorough update of the eighth edition in light of the adoption of IASs and IFRSs and includes theoretical discussion, illustrative examples and

Publication Language: English

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eBook
ISBN/ISSN: 9780409121117
Published: February 07, 2014
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R789.25
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Group Statements consists of two separate volumes and represents a thorough update of the eighth edition in light of the adoption of IASs and IFRSs and includes theoretical discussion, illustrative examples and self-assessment questions.

The purpose of this book is to set out the principles and conceptual issues of consolidated financial statements as based on International Financial Reporting Standards (IFRSs). It focuses on the principles of control and consolidation techniques in preparing consolidated financial statements for a group of entities.

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Table of contents

Chapter 9 - IFRS 3 Business combinations €“ advanced aspects

Chapter 10 - Investments in associates

Chapter 11 - Interests in joint arrangements

Chapter 12 - Changes in ownership of subsidiaries through buying or selling shares

Chapter 13 - Changes resulting from the issue of additional shares by investees and other changes in ownership

Chapter 14 - Foreign operations

Chapter 15 - Consolidated statement of cash flows