Group Statements Volume 1 –19th Edition
Product description
This two-volume publication is a comprehensive guide to Consolidated Financial Statements based on IFRS Accounting Standards.
It provides under- and postgraduate students with an application of the principles required to understand consolidations.
Edition/issue: Nineteenth
Published: December 2024
Publisher: LexisNexis South Africa
Table of Contents
Chapter 1: - A group of entities and its financial statements: theory and background
Chapter 2: - IFRS 3 Business combinations
Chapter 3: - Consolidation at acquisition date
Chapter 4: - Consolidation after acquisition date
Chapter 5: - Adjustments at acquisition date
Chapter 6: - Intragroup transactions
Chapter 7: - Interim acquisition of an interest in a subsidiary
Chapter 8: - Sundry aspects of group statements
Chapter 9 - Consolidation of complex groups
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