
Group statements
Title:
Group statements
Author:
Mans, K. N. (Koert Nicolaas)
ISBN:
9780409046298
9780409046304
Edition:
12th ed.
Publication Information:
Durban : LexisNexis, 2009.
Physical Description:
2 volumes ; 24 cm
General Note:
At head of title: Cilliers and Mans.
"Comprehensive guide to consolidated financial statements"--Cover.
Contents:
A group of entities and its financial statements: theory and background -- IFRS 3 (AC 140) Business combinations -- Consolidation at acquisition date -- Consolidation after acquisition date -- Intragroup transactions -- Adjustments and sundry aspects of group statements -- Consolidation where the capital of the subsidiary includes preference shares -- Consolidation of complex groups -- Interim acquisition of an interest in a subsidiary -- Insolvent subsidiaries.
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