Financial accounting : group statements / Ilse Lubbe; Shelley Herbert; Goolam Modack.
Material type:
- 9780195998634
Contents:
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
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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
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