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Paperback. Language: English Publisher: CCH MA This book aims to provide readers with the current developments in financial reporting principles and standards on group accounts promulgated by the International Accounting Standards Board (IASB) It addresses the application of the significant provisions of IFRS related. to consolidation and its implications. as well as accounting guidance in the context of business acquisitions. back-door listings and reverse take-overs and mergers.It is a guide specifically focusing on the latest changes to IFRSs 10. 11 and 12. IAS 27 (revised) and IAS 28 (revised) Contents:..... 1 Basic Principles of Group Accounts 2 Further Principles of Group Accounts 3 Goodwill on Combination. Bargain Purchase and Step-Acquisition 4 Complex Group Structures. Loss-Making Subsidiaries and Other Requirements of MFRS 10 5. Investments in Associates and Joint ...
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