Consolidated Financial Statements

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An Integrated Approach in Compliance with National and International Accounting Standards.

Conrad Meyer

Schriftenreihe der Treuhand-Kammer, Band 181
gebunden 503 Seiten
ISBN: 3908159759

CHF 128.-

This textbook concentrates on the theoretical and practical treatment of problems concerning consolidated financial statements, using an integrated and logical approach and paying careful attention to methodical and educational requirements. Applying current accounting theory, the book demonstrates all the topics relevant to consolidation and illustrates them with examples. There is also an overview of the regulations concerning each topic in the accounting standards of the Swiss GAAP FER, IFRS and US GAAP. The book includes 19 case studies on the individual topics as well as two comprehensive case studies.



Consolidated Financial Statements is intended for accountants, auditors and university, polytechnic and executive students as well as other practitioners who are interested in gaining an understanding of the subject.