http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Company group and group financial reporting
Company group & group financial reporting
Lazar, Jane , (Jane Magdalene Vimola Lazar)]
xiv, 735 pages : illustration (some colour) ; 27 cm.
. Introduction -- 2. Share capital -- 3. Issuance and redemption of loan instruments -- 4. Financial statement -- 5. Statements of cash flow -- 6. Analysis and interpretation of financial statements -- 7. Company reconstruction -- 8. Changes in business structure -- 9. Business combinations and introduction to consolidated financial statements -- 10. Consolidated statements of financial position -- 11. Consolidated statements of financial position -- 12. Consolidated statements of financial position -- 13. Consolidated statements of profits or loss and other comprehensive income -- 14. Accounting for associates and joint arrangements and equity basis of accounting -- 15. Complex group structure -- 16. Increase in shareholding -- 17. Decrease in shareholding and group reconstruction -- 18. Foreign currency transactions and operations -- 19. Consolidated statement of cash flows