Financial accounting : group statements /
By: Lubbe, Ilse
Title By: Herbert, Shelley | Modack, Goolam
Material type:
BookPublisher: Cape Town : Oxford University Press, 2014.ISBN: 9780195998634Subject(s): Financial statements, Consolidated | Financial statements, Consolidated -- Problems, exercises, etc
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1. Principles of accounting for groups ; 2. Acquiring control - wholly owned and partly owned subsidiaries ; 3. Subsequent reporting for wholly owned and partly owned subsidiaries ; 4. Subsidiaries with other classes of shares ; 5. Associates, joint ventures and joint arrangements ; 6. Complex groups ; 7. Changes in ownership ; 8. Insolvent subsidiaries ; 9. Foreign operations ; 10. Group Cash Flow statements