Principles of Group Accounting under IFRS

Name: Principles of Group Accounting under IFRS
Author: Andreas Krimpmann

Specificaties

Paperback, 856 blz. | Engels

Wiley Computing | 1e druk, 2015

ISBN13: 9781118751411

Rubricering

Hoofdrubriek : Management

Wiley Computing 1e druk, 2015 9781118751411

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A professional guide to implementing IFRS 10, 11 and 12

Group accounting is highly complex, combining financial accounting, management and cost accounting, taxation, law, organization and similar disciplines across multiple jurisdictions.

Principles of Group Accounting under IFRS is designed as a handbook for practitioners, written by a practitioner. It provides practical guidance on managing the issues which are particular to international group accounting under IFRS 10, 11 and 12, presenting an integrated view of group accounting covering all relevant disciplines.

Beginning with a general introduction to group accounting, the book goes on to demonstrate the process of group accounting in practice through the use of a step–by–step case study of a midsize group. The case study covers all of the main stages from initial accounting to changes in the company′s status and, finally, disposal. Throughout the book, examples are presented for selected topics to demonstrate the accounting treatments and show how issues can be resolved.

Principles of Group Accounting under IFRS is not only a complete guide to the process of preparing consolidated financial statements, it also provides a convenient reference to resolve specific issues which may arise when consolidating group accounts under IFRS.

Trefwoorden

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Trefwoorden

Specificaties

ISBN13:9781118751411

Taal:Engels

Bindwijze:paperback

Aantal pagina's:856

Uitgever:Wiley Computing

Druk:1

Verschijningsdatum:10-4-2015

Hoofdrubriek:Financieel management

Inhoudsopgave

U kunt van deze inhoudsopgave een PDF downloaden

List of figures
List of tables
Preface
Introduction to the book

A: The case study
1. About the group
2. Allocation of examples

B: Legal requirements for consolidated financial statements
1. IFRS standards
2. Exemptions
3. Local accounting standards
4. Taxation
5. Definitions

C: Definition of groups
1. The control concept
2. Joint control
3. Loss of control
4. Group compositions
5. Special cases

D: Preparation of consolidated financial statements and annual reports
1. Lifecycle of subsidiaries
2. Structures
3. The preparation process
4. Organization

E: Initial consolidation
1. Basics
2. Mergers and acquisitions
3. Purchase price allocation
4. Other aspects of purchase price allocations
5. Consolidation techniques
6. Special cases

F: Subsequent consolidation
1. Basics
2. Subsidiary preparation
3. Equity consolidation
4. Debt consolidation
5. Consolidation of income and expenses
6. Unrealized profits
7. Non-controlling interests
8. Group-level transactions
9. Special cases

G: Associated companies
1. Basics
2. Consolidation techniques
3. Treatment of losses
4. Impairments
5. Special cases

H: Joint arrangements
1. Basics
2. Accounting and consolidation
3. Disposals / Deconsolidation

I: Changes in control
1. Basics
2. The parent’s view
3. Increase in investments
4. Decrease in investments
5. Acquisitions and disposals without changes in control
6. Special cases

J: Disposals and deconsolidation
1. Basics
2. Control
3. Deconsolidation techniques
4. Discontinued Operations

K: Special areas
1. Currency translation of foreign operations
2. Deferred taxes in groups
3. Cash flow statements
4. Partnerships
5. Restructuring of groups

L: Management consolidation
1. Basics
2. Business units
3. Projects and cost units
4. Dependency between management consolidations and consolidated financial statements

M: Consolidated financial statements
1. Basics
2. Statements
3. Notes & group disclosures
4. Management report

Appendix I: Fair value measurement ccclxxix
1. History
2. Definition
3. Measurement
4. Measurement techniques for selected assets and liabilities

Appendix II: IFRS - US-GAAP comparison
Appendix III: IFRS

1. List of IFRS
2. IFRIC and SIC interpretations

Reference list
Glossary

Index