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(Ebook) Principles of Group Accounting under IFRS by Krimpmann, Andreas ISBN 9781118751381, 9781118751404, 9781118751411, 9781119044826, 1118751388, 111875140X, 1118751418, 1119044820

  • SKU: EBN-5311456
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4.4

30 reviews
Instant download (eBook) Principles of Group Accounting under IFRS after payment.
Authors:Krimpmann, Andreas
Pages:856 pages.
Year:2015
Editon:1
Publisher:Wiley
Language:english
File Size:43.72 MB
Format:pdf
ISBNS:9781118751381, 9781118751404, 9781118751411, 9781119044826, 1118751388, 111875140X, 1118751418, 1119044820
Categories: Ebooks

Product desciption

(Ebook) Principles of Group Accounting under IFRS by Krimpmann, Andreas ISBN 9781118751381, 9781118751404, 9781118751411, 9781119044826, 1118751388, 111875140X, 1118751418, 1119044820

List of figures xiv List of tables xvii Preface xix Introduction to the book xx A The case study 1 1. About the group 1 2. Allocation of examples 1 B Legal requirements for consolidated financial statements 4 1. IFRS standards 5 2. Exemptions 18 3. Local accounting standards 19 4. Taxation 20 5. Definitions 21 C Definition of groups 22 1. The control concept 23 2. Joint control 28 3. Loss of control 31 4. Group compositions 33 5. Special cases 34 D Preparation of consolidated financial statements and annual reports 37 1. Lifecycle of subsidiaries 38 2. Structures 39 3. T.�
Abstract: A professional perspective to implementing IFRS 10, 11, and 12 The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. �
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