Advanced Financial Accounting

Author: Yu Shulen
Publisher:
Publish Date: 2002-01-01
Features: This book includes topics such as the basic issues of corporate combinations and mergers, consolidated financial statements—subsidiaries with full control, consolidated financial statements—subsidiaries with non-controlling interests, and specialized issues of transactions between companies. The book introduces the basic issues of corporate combinations and mergers, specialized issues of transactions between companies, the relevant issues of the equity that the parent company should enjoy in its subsidiaries, segment reporting and interim reporting of corporate groups, and the translation and consolidation of foreign currency financial statements.