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Consolidated Financial Statements, 10th Edition

Consolidated Financial Statements, 10th Edition

  • Author:
  • Publisher: CCH Malaysia
  • ISBN: 9789672875024
  • Published In: February 2022
  • Format: Paperback , 998 pages
  • Jurisdiction: Malaysia ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 710.00

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  • Description 
  • Contents 
  • Details

    Consolidated Financial Statements, 10th Edition has been written with the aim of keeping the materials up to date with the current developments in financial reporting standards promulgated by the International Accounting Standards Board (IASB), and to incorporate the changes in the new IFRSs that may affect consolidated financial statements, such as IFRS 9 Financial Instruments and IFRS 16 Leases. The MPERS Framework for private entities, which became effective on 1 January 2016, has various sections dealing with business combinations and consolidation. There are some major differences in accounting treatments for business combinations and consolidation between the MFRS Framework and the MPERS Framework, and these are highlighted with examples in this new edition.

     

    Key Features

    • Each chapter begins with learning objectives to highlight the key topics covered
    • Discussion notes and illustrations explain the related concepts and principles
    • Selected practice questions and model questions and answers are provided at the end of each chapter where, for each practice question, full consolidation journal entries are explained.
    1. Basic Principles of Group Accounts
    2. Further Principles of Group Accounts
    3. Goodwill on Combination, Bargain Purchase and Step-Acquisition
    4. Complex Group Structures, Loss-Making Subsidiaries and Other Requirements of MFRS 10
    5. Investments in Associates and Joint Arrangements
    6. Unconsolidated Subsidiary, Subsidiary Held for Sale, Reduction in Stake and Derecognition of Subsidiary, Associate or Joint Venture
    7. MFRS 3 Business Combinations, the Acquisition Method and Tax Effects
    8. Reverse Acquisition Accounting, the Merger Method and Combined Financial Statements
    9. Dilution, Accretion and Other Changes in Group Structures
    10. The Effects of Changes in Foreign Exchange Rates
    11. Disclosures of Interests in Other Entities and Contemporary Issues of Consolidation
    12. Statements of Cash Flows

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