Consolidated Financial Reporting - Taylor, Paul A; Taylor, P. A.
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Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice. All core areas and relevant standards are covered including: acquisition and merger accounting; fair values at acquisition; goodwill; consolidated cash flow…mehr

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Produktbeschreibung
Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice. All core areas and relevant standards are covered including: acquisition and merger accounting; fair values at acquisition; goodwill; consolidated cash flow statements; reporting consolidated financial performance; foreign currency translation; segmental reporting; off-balance sheet financing; and related party transactions. The book is designed so that readers with particular interests - for example in technical matters or concepts and standards - can easily find their way through clearly marked sections. Discussion and calculation reinforce each other - calculations illustrate controversies, and controversies and concepts illustrate techniques. Examples are carefully graduated and care is taken not to obscure principles with unnecessarily complex calculations. Materials are set into an international context. The book is both rigorous and accessible. It is an extensive revision of and successor to the author's 1987 title Consolidated Financial Statements. Because of recent theoretical and institutional developments, an enormous amount of new material has been added and new teaching approaches to many areas included. There are many more worked examples and exercises as well as approachable discussions of 'state-of-the-art' advanced topics. The solutions notes for each case are avilable on a disk for instructors who recommend the book for course use.
Autorenporträt
Paul was born in the Midwest. After his father completed his medical training, the family eventually settled in the Seattle area. He comes from a large family, and life as a young boy was an exciting one with siblings and friends.He earned a bachelor's degree in English Literature from the University of Washington in Seattle, which he put on hold for two years while serving a mission for The Church of Jesus Christ of Latter-day Saints in Germany.Shortly after returning to Seattle from Germany, he met a beautiful young woman driving a bright yellow VW bug. She agreed to spend life with him. He and Susan are blessed with six children and thirteen grandchildren, and another on the way.Their lives have taken some twists and turns. Along the way, he served seven years in the US Army, lastly as an officer in Military Intelligence. Following the Army, he earned an MBA from the Thunderbird School of Global Management, the internationally recognized business school in Phoenix, Arizona.He spent most of his business career engaged in commercial real estate investments working for various firms such as private equity, a pension fund, and an international bank. He traveled too frequently during his career assisting clients with a heavy domestic and international schedule, often traveling over 100 nights a year.He has written extensively to family and close friends, discussing the challenges we encounter through those twists and turns along the path. A core principle in his writing is the role faith plays in dealing with challenges and that this life is a preparatory state for an eternal one. Different parties have guided him through periods of discouragement. He writes to assist others through similar trials. Several friends and associates have encouraged him to publish to a larger audience. Mark and Me is his first effort. Additional offerings are coming soon.