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Consolidated Financial Statements, 10th Edition

Consolidated Financial Statements, 10th Edition

Author: Tan Liong Tong
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

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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.

Basic Principles of Group Accounts
Further Principles of Group Accounts
Goodwill on Combination, Bargain Purchase and Step-Acquisition
Complex Group Structures, Loss-Making Subsidiaries and Other Requirements of MFRS 10
Investments in Associates and Joint Arrangements
Unconsolidated Subsidiary, Subsidiary Held for Sale, Reduction in Stake and Derecognition of Subsidiary, Associate or Joint Venture
MFRS 3 Business Combinations, the Acquisition Method and Tax Effects
Reverse Acquisition Accounting, the Merger Method and Combined Financial Statements
Dilution, Accretion and Other Changes in Group Structures
The Effects of Changes in Foreign Exchange Rates
Disclosures of Interests in Other Entities and Contemporary Issues of Consolidation
Statements of Cash Flows