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06132nam a2200769 4500 |
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ocn900333064 |
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OCoLC |
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20170124070412.2 |
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m o d |
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150115s2015 enk ob 001 0 eng |
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|a 2015002046
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|a DLC
|b eng
|e rda
|c DLC
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|a 905988602
|a 927508912
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|a 9781118751381 (epub)
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|a 1118751388 (epub)
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|a 9781118751404 (pdf)
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|a 111875140X (pdf)
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|z 9781118751411 (pbk.)
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|a 9781119044826
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|a 1119044820
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|z (OCoLC)905988602
|z (OCoLC)927508912
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|a BUS
|x 001010
|2 bisacsh
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|a 657
|2 23
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| 049 |
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|a MAIN
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1 |
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|a Krimpmann, Andreas,
|d 1963-
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|a Principles of group accounting under IFRS /
|c by Andreas Krimpmann.
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| 264 |
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1 |
|a Chichester, West Sussex, UK :
|b Wiley, Inc.,
|c [2015]
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| 300 |
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|a 1 online resource.
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| 336 |
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|a text
|2 rdacontent
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| 337 |
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|a computer
|2 rdamedia
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| 338 |
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|a online resource
|2 rdacarrier
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| 490 |
1 |
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|a Wiley Regulatory Reporting
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| 504 |
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|a Includes bibliographical references and index.
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| 588 |
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|a Description based on print version record and CIP data provided by publisher.
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0 |
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|a Cover; Title Page; Copyright; Contents; A The case study; 1. About the group; 2. Allocation of examples; B Legal requirements for consolidated financial statements; 1. IFRS standards; 1.1. Transition to the new consolidation suite (IFRS 10 to IFRS 12, IAS 27 and IAS 28) from IAS 27 rev. 2008; 1.2. Dependencies between IFRS 3 and IFRS 10; 1.3. Accounting transition of joint ventures; 2. Exemptions; 3. Local accounting standards; 4. Taxation; 5. Definitions; C Definition of Groups; 1. The control concept; 2. Joint control; 3. Loss of control; 4. Group compositions; 5. Special cases.
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8 |
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|a 5.1. Structured entities5.2. Limited partnerships; 5.3. Deemed separate entities; D Preparation of Consolidated Financial Statements and Annual Reports; 1. Lifecycle of subsidiaries; 2. Structures; 2.1. Accounting in group structures; 2.2. Shared services; 2.3. Accounting structures; 2.4. Reporting structures; 3. The preparation process; 3.1. Communication; 3.2. Subsidiaries; 3.3. Reporting; 3.4. The parent; 3.5. The group; 4. Organization; E Initial consolidation; 1. Basics; 1.1. Valuation levels; 1.2. The opening balance sheet; 2. Mergers and acquisitions; 2.1. The acquirer's view.
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| 505 |
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|a 2.2. The group's view3. Purchase price allocation; 3.1. The acquirer; 3.2. The acquisition date; 3.3. Consideration transferred (purchase price); 3.4. Acquired assets -- recognition and measurement; 3.4.1. General requirements on recognition and measurement; 3.4.2. Existing assets and liabilities; 3.4.3. Non-accounted assets and liabilities; 3.5. Goodwill and non-controlling interests; 3.6. Business vs. assets and liabilities; 4. Other aspects of purchase price Allocations; 4.1 Cash flow statements; 4.2 Disclosures; 5. Consolidation techniques; 5.1. The parent's view; 5.2. The group's view.
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8 |
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|a 5.2.1. Step one -- preparation for consolidation5.2.2. Step two -- consolidation; 5.2.3. Bargain purchases; 6.1. Reverse acquisitions; 6.2. Acquisitions achieved in stages; 6.3. Obtaining control in special situations; 6.3.1. Obtaining control without an acquisition or consideration; 6.3.2. Exchange of equity interests; 6.3.3. Mutual entities; 6.4. Multi-component contracts; 6.4.1. Regular employment contracts; 6.4.2. Share-based payments as non-controlling interests; 6.4.3. Share-based payment exchanges; 6.5. Pre-existing relationships; 6.5.1. Reacquired rights.
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8 |
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|a 6.6. Shares of the parent company6.7. Non-material subsidiaries; F Subsequent consolidation; 1. Basics; 1.1. Preparation mechanics; 1.2. Tasks & timing; 2. Subsidiary preparation; 3. Equity consolidation; 3.1. Consolidation requirements; 3.2. Consolidation techniques; 3.3. Special cases; 4. Debt consolidation; 4.1. Intercompany relationships; 4.2. Consolidation techniques; 4.3. Differences; 4.4. Preventative activities; 4.4.1. Organizational aspects; 4.4.2. Simple settlement; 4.4.3. Netting; 5. Consolidation of income and expenses; 5.1. Intercompany relationships.
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|a 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.
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| 650 |
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0 |
|a Accounting
|x Standards.
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| 650 |
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0 |
|a Financial statements, Consolidated.
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| 650 |
|
7 |
|a BUSINESS & ECONOMICS / Accounting / Financial
|2 bisacsh
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| 650 |
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7 |
|a Accounting
|x Standards.
|2 fast
|0 (OCoLC)fst00795458
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| 650 |
|
7 |
|a Financial statements, Consolidated.
|2 fast
|0 (OCoLC)fst00924807
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| 650 |
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4 |
|a Accounting
|x Standards.
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| 650 |
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4 |
|a Accounting.
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| 650 |
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4 |
|a Financial statements, Consolidated.
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| 655 |
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4 |
|a Electronic books.
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| 655 |
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|a Electronic books.
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| 776 |
0 |
8 |
|i Print version:
|a Krimpmann, Andreas, 1963-
|t Principles of group accounting under IFRS
|d Hoboken, New Jersey : John Wiley & Sons, Inc., [2015]
|z 9781118751411
|w (DLC) 2014046087
|
| 830 |
|
0 |
|a Wiley Regulatory Reporting.
|
| 856 |
4 |
0 |
|u https://doi.org/10.1002/9781119044826
|z Full Text via HEAL-Link
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| 994 |
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|a 92
|b DG1
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