Advanced Financial Accounting, Fifth Edition
5th Edition
9813318252
·
9789813318250
© 2025 | Published: July 2, 2025
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The Authors
Preface
Chapter 1. Risk Reporting
Chapter 2. Group Reporting I: Concepts and Context
Chapter 3. Group Reporting II: Application of the Acquisition Method under IFRS 3
Chapter 4. Group Reporting III: Accounting for Business Combinations and Non-controlling Interests under IFRS 3 in Post-acquisition Periods
Chapter 5. Group Reporting IV: Consolidation under IFRS 10
Chapter 6. Group Reporting V: Equity Accounting under IAS 28 Joint Arrangements under IFRS 11
Chapter 7. Group Reporting VI: Complex Consolidation Issues
Chapter 8. Accounting for the Effects of Changes in Foreign Exchange Rates
Chapter 9. Financial Instruments: Classification, Recognition, and Measurement
Chapter 10. Accounting for Derivatives and Hedge Accounting
Chapter 11. Accounting for Taxes on Income
Chapter 12. Earnings per Share
Chapter 13. Share-based Payment
Chapter 14. Special Issues: Common Control
Chapter 15. Derivative Contracts on Own Equity
Preface
Chapter 1. Risk Reporting
Chapter 2. Group Reporting I: Concepts and Context
Chapter 3. Group Reporting II: Application of the Acquisition Method under IFRS 3
Chapter 4. Group Reporting III: Accounting for Business Combinations and Non-controlling Interests under IFRS 3 in Post-acquisition Periods
Chapter 5. Group Reporting IV: Consolidation under IFRS 10
Chapter 6. Group Reporting V: Equity Accounting under IAS 28 Joint Arrangements under IFRS 11
Chapter 7. Group Reporting VI: Complex Consolidation Issues
Chapter 8. Accounting for the Effects of Changes in Foreign Exchange Rates
Chapter 9. Financial Instruments: Classification, Recognition, and Measurement
Chapter 10. Accounting for Derivatives and Hedge Accounting
Chapter 11. Accounting for Taxes on Income
Chapter 12. Earnings per Share
Chapter 13. Share-based Payment
Chapter 14. Special Issues: Common Control
Chapter 15. Derivative Contracts on Own Equity