Accounting for Groups: Theory and Practice

Accounting for Groups provides detailed examples of consolidated balance sheets, profit and loss accounts, cash flow statements and statements of total recognised gains and losses, together with discussion and recommendations concerning the more complex accounting and legal issues that arise in modern group financial statements. This book also includes useful examples and extracts from published financial statements. Specially written for Accounting students and practicing Accountants, this clearly written text will be an essential companion text for students of advanced financial accounting courses and will prove a valuable reference for accountants working in this area.