ελληνικά/greek
english/αγγλικά
 
  Homepage  ΝΕΕΣ ΕΚΔΟΣΕΙΣ ΚΑΤΑΛΟΓΟΣ ΠΕΡΙΟΔΙΚΑ ΕΠΙΣΤΗΜΟΝΙΚΕΣ ΣΕΙΡΕΣ
 Ο ΕΚΔΟΤΗΣ LPE ΝΟΜΙΚΑ LINKS ΕΙΔΗΣΕΙΣ ΠΡΟΣΦΟΡΕΣ ΕΠΙΚΟΙΝΩΝΙΑ
 


AESSIOPOULOS CONSTANTINOS, AESSIOPOULOS NIKOLAOS
CONSOLIDATED FINANCIAL STATEMENTS: Basic Principles and Procedures for a First and Subsequent Consolidations of a Subsidiary
θέμα: Economics - Tax Law
ημ/νία κυκλοφορίας: 02/04/2007
Εκδόσεις: Ant. N. Sakkoulas Publishers
ISBN: 978-960-15-1781-0
γλώσσα: Hellenic
σελίδες: 448
τιμή: 55,00€
Περίληψη
ItΒ’s about a three volume textbook, each volume supplementing the key concepts of the other ones. The book is mainly addressed to:
- students having a basic knowledge of financial accounting and wish to proceed to a further understanding of advanced accounting issues such as the measuring and presenting an entityΒ’s investments in subsidiaries, associates and joint-ventures,
- practitioners responsible for a proper accounting for the participating investments of an undertaking in accordance with the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), and
- Certified Accountants and other auditors of any company applying the IASs and IFRSs.

The third and last volume entitled Β“CONSOLIDATION OF BUSINESS COMBINATIONS: Complex and Horizontal Group Structures, Changes in the ParentΒ’s Ownership or in a Group Structure, Foreign Subsidiaries and Other Special IssuesΒ” (pages 439) provides analytical explanations and copious illustrations of many special issues such as:
- step and reverse acquisitions,
- the various ways leading to a change in the ownership percentage, with or without loss of control of the subsidiaries involved,
- the techniques of consolidating any complex or horizontal business combination,
- the procedures required for a proper measurement and presentation of a subsidiary issuing its annual accounts in a currency other than the presentation currency of the parent or a subsidiary whose functional currency is the currency of a hyperinflationary economy (IAS 21 and IAS 29).
Separate chapters are devoted to examine in detail the alternatives provided by IFRS 1 Β“First-time Adoption of International Financial Reporting StandardsΒ” regulating the transition from the national accounting standards (as contained in Hellenic Companies Low 2190/20) to IASs and IFRSs. The transitional regulations discussed in the book shall be followed by any company which holds equity securities issued by an associate, join-venture or subsidiary, as soon as the holding company elects or is required to apply for the first time the international accounting standards at any date after 1.1.2005.



   
  
Όνομα χρήστη


Κωδικός




» Ανάκτηση κωδικού


Καντε κλικ εδω για να συμπληρώσετε την εγγραφή.
   
   
  
Καντε κλικ εδω για να δείτε τα περιεχόμενα του καλαθιού σας.
   
   
  

» Προηγμένη/Σύνθετη αναζήτηση
» Βοήθεια αναζήτησης
   
  
   
Summer holidays
Working hours
 
  
 
GARDIKAS KONSTANTINOS
Criminology, vol. B
θέμα: Penal Sciences
series: CLASSIC LAW LIBRARY
ημ/νία κυκλοφορίας: 01/11/2001
τιμή: Από 35,00€, Now 35,00€, ΕΚΠΤΩΣΗ 0%