Consolidated Financial Reporting

Consolidated Financial Reporting

Author: Paul Taylor

Publisher: SAGE

Published: 1996-05-25

Total Pages: 385

ISBN-13: 1849207097

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Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice. All core areas and relevant standards are covered including: acquisition and merger accounting; fair values at acquisition; goodwill; consolidated cash flow statements; reporting consolidated financial performance; foreign currency translation; segmental reporting; off-balance sheet financing; and related party transactions. The book is designed so that readers with particular interests - for example in technical matters or concepts and standards - can easily find their way through clearly marked sections. Discussion and calculation reinforce each other - calculations illustrate controversies, and controversies and concepts illustrate techniques. Examples are carefully graduated and care is taken not to obscure principles with unnecessarily complex calculations. Materials are set into an international context. The book is both rigorous and accessible. It is an extensive revision of and successor to the author′s 1987 title Consolidated Financial Statements. Because of recent theoretical and institutional developments, an enormous amount of new material has been added and new teaching approaches to many areas included. There are many more worked examples and exercises as well as approachable discussions of ′state-of-the-art′ advanced topics. The solutions notes for each case are avilable on a disk for instructors who recommend the book for course use.


The World Health Organization

The World Health Organization

Author: Yves Beigbeder

Publisher: BRILL

Published: 2023-12-21

Total Pages: 236

ISBN-13: 9004639675

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This work presents the broad lines of the action and evolution of the World Health Organization (WHO). It identifies some of the problems WHO has had to face in the past, and will have to confront in the future. It discusses in detail the historical origins, WHO's objectives and the evolution of its strategy and programmes. It reviews its structures as well as the problems raised by its decentralization. It examines the Organization's action in the field of technical cooperation and looks into several of WHO's more important past and present programmes. In its general conclusion, it attempts to envisage the future of the Organization. The present study is based essentially on the official documentation of the WHO, open and restricted. The strength of this book lies in the personal experience of the main author, a former WHO official, who has orientated the book's research in specific directions and has added some complementary information.


Financial Management

Financial Management

Author: Jim McMenamin

Publisher: Routledge

Published: 2002-09-11

Total Pages: 829

ISBN-13: 1134676247

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Finance is a notoriously difficult core subject for business undergraduates, which many find difficult to understand. The area has been dominated by large and complex introductory texts - often from the US - which many lecturers find too detailed and unwieldy. This carefully developed and researched text will fill this gap by providing a succinct, modular, UK-focused introduction to the subject of financial management. Quality controlled by an academic review panel, the content and approach has been rigorously developed to answer the needs of non-finance students. The user-friendly features and design will be of great appeal to the many undergraduates who find finance a difficult subject. Examples, models, formulas, and exercises are lucidly and clearly presented, supported by strong pedagogical features - learning objectives, worked examples, key learning points, further reading, practical assignments, references, case studies and teacher's guide. This ensures that Financial Management will prove the most accessible text for business and finance students.


SEC Docket

SEC Docket

Author: United States. Securities and Exchange Commission

Publisher:

Published: 1997

Total Pages: 1220

ISBN-13:

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Financial Reporting in the Pacific Asia Region

Financial Reporting in the Pacific Asia Region

Author: Ronald Ma

Publisher: World Scientific

Published: 1997

Total Pages: 524

ISBN-13: 9789810230784

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There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. The final chapter in Part III deals with the problems and prospects for accounting harmonisation in the region.