Aims at providing a guide through the complex mechanisms of consolidation by showing how to understand and prepare Consolidated Financial Statements under International Financial Reporting Standards (IFRS), the most widespread set of accounting principles nowadays.
Aims at providing a guide through the complex mechanisms of consolidation by showing how to understand and prepare Consolidated Financial Statements under International Financial Reporting Standards (IFRS), the most widespread set of accounting principles nowadays.
Chapter 1 Introduction Chapter 2 International Financial Reporting Standards (IFRS): an Overview Chapter 3 The meaning of consolidation Chapter 4 Consolidated Financial Statements Chapter 5 Combining Individual Financial Statements: a Primer Chapter 6 More on Consolidation Accounting Chapter 7 Consolidating Associations and Joint-ventures Chapter 8 Exercises on Consolidation Accounting Appendix A International Financial Reporting Standards : a Briefing Appendix B Current Situation for the Largest European Economies Appendix C Eliminating Unrealised Gains and Losses when Applying the Equity Method in Practice. Alternative Approach
Chapter 1 Introduction Chapter 2 International Financial Reporting Standards (IFRS): an Overview Chapter 3 The meaning of consolidation Chapter 4 Consolidated Financial Statements Chapter 5 Combining Individual Financial Statements: a Primer Chapter 6 More on Consolidation Accounting Chapter 7 Consolidating Associations and Joint-ventures Chapter 8 Exercises on Consolidation Accounting Appendix A International Financial Reporting Standards : a Briefing Appendix B Current Situation for the Largest European Economies Appendix C Eliminating Unrealised Gains and Losses when Applying the Equity Method in Practice. Alternative Approach
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