This books covers the principles of consolidating group accounts. Aimed at working professional and university students, it will aid you during your studies and exams. It is an invaluable revision aid, containing recap chapters, mind maps and plenty of practice questions with easy to follow answers.
Topics covered:
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How to prepare group accounts, with theoretical explanations and practical examples
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Comprehensive coverage of all group accounting issues, including the NCI at fair value at acquisition, goodwill, step acquisitions, complex group structures, disposals and foreign currency subsidiaries
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The changes introduced by IFRS 10-13