Financial Accounting: Group statements
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14 443 Ft
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Product details:
- Publisher OUP Southern Africa
- Date of Publication 25 December 2014
- ISBN 9780195998634
- Binding Paperback
- No. of pages352 pages
- Size 241x169x25 mm
- Weight 830 g
- Language English 0
Categories
Short description:
Financial Accounting: Group statements is a financial accounting textbook covering the topic area 'Group statements' which is an integral part of the syllabus at second and third year. 'Group statements' refers to the consolidated financial statements of a holding or parent company as well as its subsidiaries and provides information on the overall financial standing of the group of companies.
MoreLong description:
Financial Accounting: Group statements is a financial accounting textbook covering the topic area 'Group statements' which is an integral part of the syllabus at second and third year. 'Group statements' refers to the consolidated financial statements of a holding or parent company as well as its subsidiaries and provides information on the overall financial standing of the group of companies.
The book takes a principles-based approach to financial accounting as it explains the 'why' as well as the 'how to' of preparing group statements.
Financial Accounting: Group statements features the following:
- Activity boxes that help students to acquire core pervasive skills
- Short examples in the text that illustrate practical application of the principles discussed
- Graded questions, divided into basic, intermediate and advanced for each chapter
The book is beneficial to second- and third-year Financial Accounting students of BCom degrees at universities, and to National Diploma in Accounting students at universities of technology.
Table of Contents:
1. Principles of accounting for groups
2. Acquiring control - wholly owned and partly owned subsidiaries
3. Subsequent reporting for wholly owned and partly owned subsidiaries
4. Subsidiaries with other classes of shares
5. Associates, joint ventures and joint arrangements
6. Complex groups
7. Changes in ownership
8. Insolvent subsidiaries
9. Foreign operations
10. Group Cash Flow statements
