You have no items in your shopping cart.

Consolidated Financial Statements - Singapore, 3rd Edition

Consolidated Financial Statements - Singapore, 3rd Edition

  • Author:
  • Publisher: McGraw Hill Higher Education
  • ISBN: 9781259009549
  • Published In: December 2012
  • Format: Paperback , 720 pages
  • Jurisdiction: Singapore ? Disclaimer:
    Countri(es) stated herein are used as reference only
HKD 350.00
Not Available
OR
  • Description 
  • Contents 
  • Details

    This book is a comprehensive guide to the preparation of consolidated financial statements in Singapore. It discusses consolidation financial statements in the context of the Singapore statute and the Financial Reporting Standards (FRS) issued by the Accounting Standards Council effective 1 January 2014. 

    In this third edition, the book has been revised to incorporate the new requirements of five new/revised FRS, namely: 

    • FRS 27 Separate Financial Statements 
    • FRS 28 Investments in Associates and Joint Ventures 
    • FRS 110 Consolidated Financial Statements 
    • FRS 111 Joint Arrangements 
    • FRS 112 Disclosures of Interests in Other Entities 


    This book is written based on many years of teaching, research and practical experience. Presented in a step-by-step, easy-to-understand style, it is an invaluable source of reference to both accounting practitioners and students in Singapore. The topics covered include: 

    • Merger accounting 
    • Consolidated balance sheets (also referred to as Consolidated statement of financial position), consolidated statement of comprehensive income, consolidated statement of changes in equity and consolidated statement of cash flows 
    • Investment in joint ventures 
    • Consolidation theory 
    • Acquisition and disposal during the accounting year 
    • Changes in shareholding interests 
    • Investment in associates 
    • Complex group structure 
    • Foreign subsidiaries, associates and joint ventures
  • Preface 
    Preface to the First Edition 

    The Author 
    List of Statutes, Accounting Institutions, and Financial Reporting Standards 
    1. Introduction 
    2. Consolidation at the Date of Acquisition 
    3. Consolidation Subsequent to the Date of Acquisition 
    4. Changes in Shareholding Interest and Other Specific Issues 
    5. Complex Group Structure 
    6. Associates and Joint Ventures 
    7. Foreign Subsidiaries, Associates, and Joint Ventures 
    8. Consolidated Statement of Cash Flows 
    9. Consolidated Statement of Changes in Equity 
    10. Further Issues 
    11. Further Problems for Self-Study 
    Index

You may also be interested in these books:

International Accounting/Financial Reporting Standards Guide (2018)
International Accounting/Financial Reporting Standards Guide (2018)

List Price: HKD 3,330.00

HKD 3,130.20 Save HKD 199.80 (6%)

Essential Guide to China Tax and Customs Law & Practice (Two-volume set)
Essential Guide to China Tax and Customs Law & Practice (Two-volume set)

List Price: HKD 1,080.00

HKD 1,015.20 Save HKD 64.80 (6%)

Hong Kong Taxation and Tax Planning, 16th Edition
Hong Kong Taxation and Tax Planning, 16th Edition
HKD 335.00
KPMG's Insights into IFRS 2017/2018
KPMG's Insights into IFRS 2017/2018

List Price: HKD 1,920.00

HKD 1,804.80 Save HKD 115.20 (6%)

Taxation in Hong Kong: A Practical Guide 2017-2018
Taxation in Hong Kong: A Practical Guide 2017-2018

List Price: HKD 445.00

HKD 418.30 Save HKD 26.70 (6%)

Taiwan Master Tax Guide 2017/2018 (2nd Edition)
Taiwan Master Tax Guide 2017/2018 (2nd Edition)

List Price: HKD 1,250.00

HKD 1,175.00 Save HKD 75.00 (6%)

Global Master Tax and Business Guide (2018)
Global Master Tax and Business Guide (2018)

List Price: HKD 3,700.00

HKD 3,478.00 Save HKD 222.00 (6%)

Hong Kong Master Tax Guide 2017-2018 (26th Edition)
Hong Kong Master Tax Guide 2017-2018 (26th Edition)

List Price: HKD 900.00

HKD 846.00 Save HKD 54.00 (6%)

Individual Income Tax Planning for Expatriates in China, 6th Edition
Individual Income Tax Planning for Expatriates in China, 6th Edition

List Price: HKD 1,280.00

HKD 1,203.20 Save HKD 76.80 (6%)

Deloitte iGAAP 2018: International IFRS Pack
Deloitte iGAAP 2018: International IFRS Pack

List Price: HKD 2,200.00

HKD 2,068.00 Save HKD 132.00 (6%)

PwC Manual of Accounting IFRS 2018 Set
PwC Manual of Accounting IFRS 2018 Set

List Price: HKD 1,860.00

HKD 1,748.40 Save HKD 111.60 (6%)

Ernst & Young's International GAAP 2018
Ernst & Young's International GAAP 2018
HKD 2,250.00
CPA's Guide to Effective Engagement Letters (12th Edition)
CPA's Guide to Effective Engagement Letters (12th Edition)

List Price: HKD 1,860.00

HKD 1,674.00 Save HKD 186.00 (10%)

Hong Kong Company Secretary Checklist
Hong Kong Company Secretary Checklist

List Price: HKD 788.00

HKD 740.72 Save HKD 47.28 (6%)

Compliance and Company Secretarial Practice of Hong Kong Listed Companies
Compliance and Company Secretarial Practice of Hong Kong Listed Companies

List Price: HKD 1,270.00

HKD 1,193.80 Save HKD 76.20 (6%)

Hong Kong Company Secretary's Practice Manual, 3rd Edition
Hong Kong Company Secretary's Practice Manual, 3rd Edition

List Price: HKD 999.00

HKD 939.06 Save HKD 59.94 (6%)

Concise Guide: Compliance and Company Secretarial Practice of Hong Kong Private Companies
Concise Guide: Compliance and Company Secretarial Practice of Hong Kong Private Companies

List Price: HKD 2,388.00

HKD 2,244.72 Save HKD 143.28 (6%)

Hong Kong Master GAAP Guide, 14th Edition
Hong Kong Master GAAP Guide, 14th Edition

List Price: HKD 980.00

HKD 921.20 Save HKD 58.80 (6%)

International Taxation: Law and Practice in Hong Kong and China
International Taxation: Law and Practice in Hong Kong and China

List Price: HKD 980.00

HKD 921.20 Save HKD 58.80 (6%)

CPA's Guide to Management Letter Comments (2018)
CPA's Guide to Management Letter Comments (2018)

List Price: HKD 3,330.00

HKD 2,997.00 Save HKD 333.00 (10%)