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Mastering Group Financial Statements (Volume 1) 1e Print

Mastering Group Financial Statements (Volume 1) 1e Print

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Mastering Group Financial Statements Volume 1 is part of a two-volume set which provides accounting students and practitioners with an invaluable practical guide to the often-complex world of group accounting. The publication gives detailed explanations and numerous practical worked examples, to provide readers with a comprehensive overview of the principles and concepts of International Financial Reporting Standards (IFRS) that underlie group accounting. It therefore serves as a roadmap for preparing group financial statements in varying scenarios in accordance with IFRS.

Volume 1 deals with the principles of control in IFRS 10, addresses the key disclosure requirements of group financial statements, explains the basic concepts of business combinations, and covers in detail the principles and procedures for consolidating subsidiaries.

Along with technical group accounting guidance, this text offers practical group accounting exam techniques, intended to minimise the time students spend answering questions and maximise the marks earned. The comprehensive selection of self-assessment questions at the end of each chapter, and online case study questions and solutions, allow students to test their understanding of the subject matter and to sharpen their exam technique.

Extensive lecturer support material is available to prescribing institutions, in the form of:

A large question bank, with solutions, covering second to fourth-year (Honours) level, to be used effectively as:
test and exam questions
tutorial questions
additional classroom examples.
PowerPoint® slides.
Solutions to end of chapter self-assessment questions.
Student and lecturer support and supplementary material is available at https://juta.co.za/pages/juta-passmasters.

Key benefits:

Self-assessment questions at the end of each chapter to master exam techniques
Free online access to group financial statement questions
A comprehensive set of solutions and value-added comments designed specifically to hone exam technique and time management skills

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