Principles of group accounting under IFRS /

• Κύριος συγγραφέας: Krimpmann, Andreas, 1963-
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Chichester, West Sussex, UK : Wiley, Inc., [2015]
• Σειρά: Wiley Regulatory Reporting.
• Θέματα: Accounting > Standards.; Financial statements, Consolidated.; BUSINESS & ECONOMICS / Accounting / Financial; Accounting.; Electronic books.
• Φυσική περιγραφή: 1 online resource.
• Βιβλιογραφία: Includes bibliographical references and index.
• ISBN: 9781118751381 (epub); 1118751388 (epub); 9781118751404 (pdf); 111875140X (pdf); 9781119044826; 1119044820
• DOI: 10.1002/9781119044826

List of figures xiv List of tables xvii Preface xix Introduction to the book xx A The case study 1 1. About the group 1 2. Allocation of examples 1 B Legal requirements for consolidated financial statements 4 1. IFRS standards 5 2. Exemptions 18 3. Local accounting standards 19 4. Taxation 20 5. Definitions 21 C Definition of groups 22 1. The control concept 23 2. Joint control 28 3. Loss of control 31 4. Group compositions 33 5. Special cases 34 D Preparation of consolidated financial statements and annual reports 37 1. Lifecycle of subsidiaries 38 2. Structures 39 3. T.