Consolidated Financial Statements - Band 186

An Introduction

This textbook concentrates on the practical treatment of the problems of consolidated financial statements, with an integrated and logical approach and careful attention to methodical and educational requirements.

«Consolidated Financial Statements - An introduction» is intended for university, polytechnic and executive students as well as other practitioners who are interested in gaining an understanding of the subject. This textbook concentrates on the practical treatment of the problems of consolidated financial statements, with an integrated and logical approach and careful attention to methodical and educational requirements. Applying current accounting theory, the most relevant topics to consolidation are demonstrated and illustrated with examples. There is also an overview of the regulations in the accounting standards of the Swiss GAAP FER, IFRS an US GAAP. The book includes 10 case studies on the individual topics as well as one comprehensive case study.