Consolidated Financial Reporting introduces and examines what is
currently the most central and controversial area in financial
reporting. In an innovative and distinctive way the author
integrates concepts, techniques, controversies and current
practice. Techniques are introduced within a framework which shows
why they work and what the figures mean. Controversial issues are
grounded within modern accounting theory and practice.
All core areas and relevant standards are covered including:
acquisition and merger accounting; fair values at acquisition;
goodwill; consolidated cash flow statements; reporting consolidated
financial performance; foreign currency translation; segmental
reporting; off-balance sheet financing; and related party
transactions.
The book is designed so that readers with particular interests -
for example in technical matters or concepts and standards - can
easily find their way through clearly marked sections. Discussion
and calculation reinforce each other - calculations illustrate
controversies, and controversies and concepts illustrate
techniques. Examples are carefully graduated and care is taken not
to obscure principles with unnecessarily complex calculations.
Materials are set into an international context.
The book is both rigorous and accessible. It is an extensive
revision of and successor to the author's 1987 title Consolidated
Financial Statements. Because of recent theoretical and
institutional developments, an enormous amount of new material has
been added and new teaching approaches to many areas included.
There are many more worked examples and exercises as well as
approachable discussions of 'state-of-the-art' advanced topics.
The solutions notes for each case are avilable on a disk for
instructors who recommend the book for course use.
General
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