Principles of Group Accounting under IFRS / Wiley Regulatory Reporting (ePub)

A professional perspective to implementing IFRS 10, 11, and
12

The new International Financial Reporting Standards (IFRS) 10,
11, and 12 are changing group accounting for many businesses. As
business becomes increasingly global, more and more firms will need
to transition using the codes and techniques described in
Principles of Group Accounting under IFRS. This book is a
practical guide and reference to the standards related to
consolidated financial statements, joint arrangements, and
disclosure of interests. Fully illustrated with a step-by-step case
study, Principles of Group Accounting under IFRS is equally
valuable as an introductory text and as a reference for addressing
specific issues that may arise in the process of consolidating
group accounts.

The new international standards will bring about significant
changes in group reporting, and it is essential for accountants,
auditors, and business leaders to understand their implications.
Author Andreas Krimpmann is an internationally recognized authority
on the transition from GAAP to IFRS, and this new text comes
packaged with GAAP/IFRS comparison resources that will help make
the changes clear. Other bonus resources include an Excel-based
consolidation tool, checklists, and a companion website with the
latest information. Learn about:

* Definitions, requirements, processes, and transition techniques
for IFRS 10, 11, and 12 covering group level accounting

* Practical implementation strategies demonstrated through a
clear case study of a midsize group

* Key concepts related to consolidated financial statements,
joint ventures, management consolidation, and disclosure of
interests

* Comparisons between GAAP and IFRS to clarify the required
changes for international firms

Whatever stage of the consolidation process you are in, you will
appreciate the professional perspective in Principles of Group
Accounting under IFRS.