Consolidated Financial Statements: An International Perspective

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Juta and Company Ltd, 2006 - Business & Economics - 258 pages
This reference covers the basic and fundamental accounting techniques required to compile consolidated financial statements covering the operations of enterprises, which at the end of their financial year have a subsidiary or subsidiaries under their control and/or subsidiaries and associated companies as set forth in the International Accounting Standards IAS 27, IFRS3, and IAS28. Of particular use to practitioners and students in developing countries, the text employs a building-block approach to gradually introduce topics of increasing complexity and contains practical examples of how compliance with international accounting standards can be achieved and how outcomes can be determined. Also included are tutorial exercises with suggested solutions.
 

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Contents

Consolidated financial statements
1
The basic techniques
9
Consolidation of a partly owned subsidiary at
27
Consolidation after the date of acquisition
34
Consolidated financial statements when
52
Intercompany transactions and their effect on consolidation
70
Consolidation of the financial statements of a parent company
115
Changes in the composition of a group
150
Accounting for investments in associates
179
Accounting for interests in joint ventures
204
Consolidated cash flow statements
222
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About the author (2006)

Mfandaidza Reuben Hove is a senior lecturer in accounting whose work has been published in journals such as The International Journal of Accounting Education. He has served as a member of the South African Journal of Accounting, the International Association for Accounting Education and Research (IAAER), and as a contributor to the work of the United Nations Conference on Trade and Development (UNCTAD). He has also been recognized as a Distinguished International Visiting Lecturer in Accounting by the American Accounting Association.

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