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.

This is an introductory text for first year students aiming to become CAs.

This work deals with the concepts in the Conceptual Framework for Financial Reporting as well as key principles from selected IFRSs, to the degree that it is possible in an introductory work on Financial Accounting.

The purpose of this work is to fundamentally prepare students for further studies in Financial Accounting.

An application of the principles required to understand consolidations.