Principles and practice of group accounts : a European perspective
著者
書誌事項
Principles and practice of group accounts : a European perspective
Thomson, 2003
1st ed
大学図書館所蔵 全12件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references (p. [557]) and index
内容説明・目次
内容説明
This major new textbook on group accounting provides a pan-European perspective, centred on European Union law and International Accounting Standards. Group accounts is a difficult and technical area, but is a component of all higher-level academic financial accounting and reporting courses and on intermediate and advanced professional accountancy courses. The clear explanations and helpful pedagogic features, including many worked examples and questions with answers, ensure that readers will develop competence in the subject. The book deals with the technicalities and detailed mechanics of group accounts preparation and covers both the techniques for preparation of group accounts and the legal and professional accounting regulations for group accounts. Principles and Practice of Group Accounts is aimed at third level accounting students and students taking professional accounting examinations. In addition, it will be of interest to practitioners as a reference book summarising all aspects of group accounts and containing examples of the application of group account regulations in published annual reports of major European companies. Its coverage of International Accounting Standards, and examples from a broad cross-section of European company annual reports, ensures that a European and international audience, as well as UK and Irish, will find the book invaluable.
目次
PART 1: BACKGROUND.
1. Business combinations and introduction to group accounts.
PART 2: CONSOLIDATED BALANCE SHEET.
2. Consolidated balance sheet: Basic working accounts.
3. Consolidated balance sheet: Consolidation adjustments.
4. Consolidated balance sheet: Inter-company dividends.
5. Mid-year and piecemeal acquisitions.
6. Indirect holdings.
7. Equity accounting.
8. Bonus and rights issues.
PART 3: CONSOLIDATED PROFIT AND LOSS ACCOUNT.
9. Consolidated profit and loss account: Preparation.
10. Consolidated profit and loss account: Equity Accounting.
11. Disposal of shares in subsidiaries.
PART 4: REGULATORY FRAMEWORK.
12. Introduction to European, UK and International accounting regulations.
13. Company legislation and professional accounting regulations: Parent and subsidiary undertakings.
14. Company legislation and professional accounting regulations associated undertakings and joint ventures.
15. Acquisition and merger accounting.
16. Accounting for goodwill.
PART 5: OTHER ASPECTS OF CONSOLIDATION.
17. Foreign subsidiaries.
18. Consolidated cash flow statements.
19. Other topical issues.
A1. Solutions to Multiple Choice Questions.
A2. Solutions to Self-assessment Exercises.
A3. Professional Accounting Pronouncements.
A4. Bibliography.
Index.
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