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.

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. Def...

Πίνακας περιεχομένων:

• 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.
• 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.
• 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.
• 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.
• 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.