In today's Global economy it is more than likely that larger companies will have to deal with IFRS when accounting at group level. This book demonstrates the entire process of applying IFRS accounting standards during the preparation of consolidated financial statements.
The theory of group accounting is clearly explained, and the author will use a step-by-step case study of a midsize group to demonstrate the process in practice. This combined approach makes the book doubly useful; it is not only effective as a complete guide to the process, but it also provides a convenient reference to resolve specific issues which may arise when consolidating group accounts under IFRS.
As mentioned above three new standards covering Group Accounting will come into force on January 1 2013:
* IFRS 10 Consolidated Financial Statements
* IFRS 11 Joint Arrangements.
* IFRS 12 Disclosure of Interests in Other Entities
Together these three new standards will bring about significant changes in the way that groups of companies produce their accounting and this will be the first book to look at this topic incorporating the new regime.
The book will include discussion of the following topics: Legal requirements for consolidated financial statements; Definition of groups; Preparation of consolidated financial statements; Initial consolidation; Joint ventures; Changes in control; Deconsolidation; Changes in control; Management consolidation; Consolidated Financial statements; GAAP/IFRS comparisons.
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