Textbook
Accounting for Corporate Combinations and Associations
The aim of this book is to present a concise analysis, discussion and illustration of the accounting issues involved in the preparation of financial statements. This includes the consolidation of both domestic subsidiaries and foreign subsidiaries. A wider notion of the corporate group brings in unincorporated associations between companies in the form of joint ventures, partnerships and trusts. Accounting issues arising from these various forms of corporate combination and association represent the core syllabus in many advanced financial accounting courses, so it is hoped this book will be useful to students working in this area.
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