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Principles and Practice of Group Accounts: A European Perspective, 1st Edition

Aileen Pierce, Niamh Brennan

  • Copyright 2003
  • {{checkPublicationMessage('Published', '2003-02-20T00:00:00+0000')}}
Starting At $67.95 See pricing and ISBN options
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Principles and Practice of Group Accounts: A European Perspective 1st Edition by Aileen Pierce/Niamh Brennan
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Overview

PRINCIPLES AND PRACTICE OF GRO UP ACCOUNTS

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Meet the Authors

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Aileen Pierce

Niamh Brennan

Table of Contents

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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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  • ISBN-10: 1408055929
  • ISBN-13: 9781408055922
  • RETAIL $67.95

  • ISBN-10: 1861529287
  • ISBN-13: 9781861529282
  • RETAIL $132.95
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