By Andreas Krimpmann
Checklist of figures xiv checklist of tables xvii Preface xix creation to the booklet xx A The case research 1 1. concerning the workforce 1 2. Allocation of examples 1 B criminal necessities for consolidated monetary statements four 1. IFRS criteria five 2. Exemptions 18 three. neighborhood accounting criteria 19 four. Taxation 20 five. Definitions 21 C Definition of teams 22 1. The regulate suggestion 23 2. Joint keep watch over 28 three. lack of keep watch over 31 four. Group compositions 33 five. precise instances 34 D instruction of consolidated monetary statements and annual studies 37 1. Lifecycle of subsidiaries 38 2. constructions 39 three. T. �Read more...
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Extra resources for Principles of Group Accounting under IFRS
2 • The group’s policy on inventories is to minimize and centralize inventory whenever possible. Therefore, sales companies shall only maintain a minimum storage of inventory for products with high customer demand and spare parts to ensure deliverability. All other inventory is managed by the production facilities. • Production facilities deliver manufactured goods to sales companies only. No external sale is performed by these companies. • The group always use IFRS in its current version. If an earlier application of new IFRS is applicable, management follows the IASB’s recommen dation of an early application.
The group’s transactions during the period and their accounting practices are used to provide examples of group accounting topics discussed throughout all chapters of the book. The examples will highlight selected issues discussed in each chapter. Each example covers an accounting issue without any reference to other chapters. 1 The group used in this book is based on a real group in which financials are alienated and enhanced by additional companies to present all concepts of group accounting.
1 The group used in this book is based on a real group in which financials are alienated and enhanced by additional companies to present all concepts of group accounting. indd 02/04/2015 02:45:20:PM Page 2 Principles of Group Accounting under IFRS 1. About the group Flexing Cables is an international group which does business around the globe. Its ultimate parent is a European company, publicly listed on a European stock exchange. The core business of the group is the manufacturing of cables and cabling systems for specific purposes and applications, often based on customer specifications.
Principles of Group Accounting under IFRS by Andreas Krimpmann