Principles and Practice of Group Accounts : A European Perspective

個数：
  • ポイントキャンペーン

Principles and Practice of Group Accounts : A European Perspective

  • ウェブストア価格 ¥13,207（本体¥12,007）
  • Cengage Learning EMEA（2003/02発売）
  • 外貨定価 US$ 75.95
  • ゴールデンウィーク ポイント2倍キャンペーン対象商品(5/6まで)
  • ポイント 240pt
  • 在庫がございません。海外の書籍取次会社を通じて出版社等からお取り寄せいたします。
    通常6～9週間ほどで発送の見込みですが、商品によってはさらに時間がかかることもございます。
    【重要ご説明事項】
    1. 納期遅延や、ご入手不能となる場合がございます。
    2. 複数冊ご注文の場合、分割発送となる場合がございます。
    3. 美品のご指定は承りかねます。
  • 【入荷遅延について】
    世界情勢の影響により、海外からお取り寄せとなる洋書・洋古書の入荷が、表示している標準的な納期よりも遅延する場合がございます。
    おそれいりますが、あらかじめご了承くださいますようお願い申し上げます。
  • ◆画像の表紙や帯等は実物とは異なる場合があります。
  • ◆ウェブストアでの洋書販売価格は、弊社店舗等での販売価格とは異なります。
    また、洋書販売価格は、ご注文確定時点での日本円価格となります。
    ご注文確定後に、同じ洋書の販売価格が変動しても、それは反映されません。
  • 製本 Paperback:紙装版/ペーパーバック版／ページ数 704 p.
  • 言語 ENG
  • 商品コード 9781861529282
  • DDC分類 657.95

基本説明

Provides a pan-European perspective, centred on European Union law and International Accounting Standards.

Full Description

This major new textbook on group accounting provides a pan-European perspective, centred on European Union law and International Accounting Standards. Group accounts is a difficult and technical area, but is a component of all higher-level academic financial accounting and reporting courses and on intermediate and advanced professional accountancy courses. The clear explanations and helpful pedagogic features, including many worked examples and questions with answers, ensure that readers will develop competence in the subject. The book deals with the technicalities and detailed mechanics of group accounts preparation and covers both the techniques for preparation of group accounts and the legal and professional accounting regulations for group accounts. Principles and Practice of Group Accounts is aimed at third level accounting students and students taking professional accounting examinations. In addition, it will be of interest to practitioners as a reference book summarising all aspects of group accounts and containing examples of the application of group account regulations in published annual reports of major European companies. Its coverage of International Accounting Standards, and examples from a broad cross-section of European company annual reports, ensures that a European and international audience, as well as UK and Irish, will find the book invaluable.

Contents

PART 1: BACKGROUND.
1. Business combinations and introduction to group accounts.
PART 2: CONSOLIDATED BALANCE SHEET.
2. Consolidated balance sheet: Basic working accounts.
3. Consolidated balance sheet: Consolidation adjustments.
4. Consolidated balance sheet: Inter-company dividends.
5. Mid-year and piecemeal acquisitions.
6. Indirect holdings.
7. Equity accounting.
8. Bonus and rights issues.
PART 3: CONSOLIDATED PROFIT AND LOSS ACCOUNT.
9. Consolidated profit and loss account: Preparation.
10. Consolidated profit and loss account: Equity Accounting.
11. Disposal of shares in subsidiaries.
PART 4: REGULATORY FRAMEWORK.
12. Introduction to European, UK and International accounting regulations.
13. Company legislation and professional accounting regulations: Parent and subsidiary undertakings.
14. Company legislation and professional accounting regulations associated undertakings and joint ventures.
15. Acquisition and merger accounting.
16. Accounting for goodwill.
PART 5: OTHER ASPECTS OF CONSOLIDATION.
17. Foreign subsidiaries.
18. Consolidated cash flow statements.
19. Other topical issues.
A1. Solutions to Multiple Choice Questions.
A2. Solutions to Self-assessment Exercises.
A3. Professional Accounting Pronouncements.
A4. Bibliography.
Index.