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https://lib.hpu.edu.vn/handle/123456789/22151| Title: | Principles of Group Accounting under IFRS |
| Authors: | Krimpmann, Andreas |
| Keywords: | Accounting principles IFRS Financial reporting |
| Issue Date: | 2015 |
| Publisher: | John Wiley and Sons Ltd |
| Series/Report no.: | Wiley Regulatory Reporting |
| Abstract: | 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. |
| URI: | https://lib.hpu.edu.vn/handle/123456789/22151 |
| ISBN: | 978-1-118-75141-1 |
| Appears in Collections: | Sociology |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 172_Principles_of_Group_Accounting_under_IFRS.pdf Restricted Access | 44.77 MB | Adobe PDF |  View/Open Request a copy |
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