
Financial Accounting: Group statements
Oxford University Press Southern Africa
Published on 31. October 2014
Book
Paperback/Softback
352 pages
978-0-19-599863-4 (ISBN)
Description
Financial Accounting: Group statements is a financial accounting textbook covering the topic area 'Group statements' which is an integral part of the syllabus at second and third year. 'Group statements' refers to the consolidated financial statements of a holding or parent company as well as its subsidiaries and provides information on the overall financial standing of the group of companies.
The book takes a principles-based approach to financial accounting as it explains the 'why' as well as the 'how to' of preparing group statements.
Financial Accounting: Group statements features the following:
- Activity boxes that help students to acquire core pervasive skills
- Short examples in the text that illustrate practical application of the principles discussed
- Graded questions, divided into basic, intermediate and advanced for each chapter
The book is beneficial to second- and third-year Financial Accounting students of BCom degrees at universities, and to National Diploma in Accounting students at universities of technology.
The book takes a principles-based approach to financial accounting as it explains the 'why' as well as the 'how to' of preparing group statements.
Financial Accounting: Group statements features the following:
- Activity boxes that help students to acquire core pervasive skills
- Short examples in the text that illustrate practical application of the principles discussed
- Graded questions, divided into basic, intermediate and advanced for each chapter
The book is beneficial to second- and third-year Financial Accounting students of BCom degrees at universities, and to National Diploma in Accounting students at universities of technology.
More details
Language
English
Place of publication
Goodwood
South Africa
Target group
Professional and scholarly
Dimensions
Height: 241 mm
Width: 169 mm
Thickness: 26 mm
Weight
830 gr
ISBN-13
978-0-19-599863-4 (9780195998634)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Persons
Author
, University of Cape Town
, University of Cape Town
, University of Cape Town
Content
1. Principles of accounting for groups ; 2. Acquiring control - wholly owned and partly owned subsidiaries ; 3. Subsequent reporting for wholly owned and partly owned subsidiaries ; 4. Subsidiaries with other classes of shares ; 5. Associates, joint ventures and joint arrangements ; 6. Complex groups ; 7. Changes in ownership ; 8. Insolvent subsidiaries ; 9. Foreign operations ; 10. Group Cash Flow statements