Accounting for business consolidations /
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
North Ryde, N.S.W. :
CCH Australia,
c1990.
|
| Subjects: |
Table of Contents:
- 1. General principles of consolidations
- 2. Basic principles
- 3. Goodwill on consolidation
- 4. Date of acquisition
- 5. Profit and loss accounts
- 6. Intra-group debt
- 7. Intra-group investments
- 8. Equity accounting
- 9. Minority interest
- 10. Dividends
- 11. Intra-group inventory movements
- 12. Intra-group fixed asset movements
- 13. Equity accounting prior to consolidation
- 14. Piecemeal or creeping acquisition
- 15. Sale of shares
- 16. Subsequent issue of shares by subsidiary
- 17. Preference shares
- 18. Reduction in shareholders' funds of subsidiary
- 19. Indirect interests
- 20. Adjustments to pre-acquisition situation
- 21. Statements of sources and applications of funds
- 22. Overseas subsidiaries
- 23. Current Australian statutory requirements for companies
- 24. Cross holdings
- Appendix A. Example covering varius aspects of consolidation
- Appendix B. Example consolidated financial statements.