ACCTG CORP COMB ASSOC 4/E PHA, 4th edition
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A significant revision of Peter Eddeyҳ popular practical text on consolidations and related issues, appropriate for all corporate reporting or company accounting courses. This book is used widely both as a supplement and core text in corporate reporting courses. It is designed to provide a very clear, up-to-date and practical coverage of one of the most difficult areas in accounting. It is adopted widely through many of the leading academic institutions in Australia.
Table of contents
1. Principles of consolidation.
2. Outside equity interest.
3. Intra-economic entity sales.
4. Indirect ownership interest.
5. Changes in degree of ownership.
6. Consolidated cash flow statements.
7. Associated companies.
8. Foreign currency transactions and foreign operations.
9. Joint ventures, partnerships and trusts.
10. Segment reporting by diversified groups.
11. Divestment, insolvency and liquidation.
Appendix: Pooling of interests.
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Published by Prentice Hall (August 23rd 1995) - Copyright © 1995