Accounting for corporate combinations and associations
By: Neal Arthur [and others]
Edition: 6th ed.
Publisher: Pearson Education Australia
Published: 2008
Place of publication: Frenchs Forest, N.S.W
Language: eng
Number of pages: 732
ISBN-13: 9781741033700
Subjects: Holding companies; Accounting; Consolidation and merger of corporations; Holdings; Comptabilité; Entreprises; Fusion
Description: This sixth edition continues to provide the clearest, most comprehensive coverage of the complex areas of consolidations and related accounting topics. It provides fully updated coverage of the main principles and techniques used in the preparation of the.

Consolidated finanicial reports.
Notes: Previous edition: Sydney : Prentice Hall, 2001.

Includes bibliographical references (pages 724-726) and index.
Table of contents: title: 1.; title: Text objectives and introduction to consolidation -- -- 2.; title: Principles of consolidation -- -- 3.; title: Fair value adjustments and tax effects -- -- 4.; title: Intra-group transactions -- -- 5.; title: Partly-owned subsidiaries: direct minority interests -- -- 6.; title: Partly-owned subsidiaries: indirect minority interests -- -- 7.; title: Changes in group structure and ownership interests -- -- 8.; title: Consolidated cash flow statements -- -- 9.; title: Accounting for associates: the equity method -- -- 10.; title: Translation and consolidation of foreign currency financial statements -- -- 11.; title: Segment reporting by diversified groups -- -- 12.; title: Accounting for joint ventures.