A comprehensive Guide to Consolidated Financial Statements.

This publication sets out the principles and conceptual issues of consolidated financial statements, based on IFRS Accounting Standards. It focuses on the principles of control and consolidation techniques in preparing consolidated financial statements for a group of entities (parent and sbusidiaries).

A comprehensive Guide to Consolidated Financial Statements.

This publication sets out the principles and conceptual issues of consolidated financial statements, based on IFRS Accounting Standards. The accounting treatment of an investor's interests in associates and joint arrangements is covered in Volume 2.

Die doel van hierdie boek is om die basiese beginsels en konseptuele aangeleenthede van Internasionale Finansiele Verslagdoeningstandaarde (IFRS) uiteen te sit. Verder sluit die boek ook diagrammatiese opsommings van die rekeningkundige- en openbaarmakingsvereistes van die betrokke rekeningkundige standaarde in.

The purpose of this book is to set out the principles and conceptual issues of consolidated financial statements as based on International Financial Reporting Standards (IFRSs).

An application of the principles required to understand consolidations.

The purpose of this book is to set out the principles and conceptual issues of consolidated financial statements as based on International Financial Reporting Standards (IFRSs).

The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).

The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS).

In addition, the book includes schematic summaries of the accounting and disclosure requirements of the applicable accounting standards.