By Andreas Krimpmann
Checklist of figures xiv checklist of tables xvii Preface xix advent to the e-book xx A The case examine 1 1. in regards to the workforce 1 2. Allocation of examples 1 B criminal necessities for consolidated monetary statements four 1. IFRS criteria five 2. Exemptions 18 three. neighborhood accounting criteria 19 four. Taxation 20 five. Definitions 21 C Definition of teams 22 1. The regulate suggestion 23 2. Joint keep watch over 28 three. lack of keep an eye on 31 four. Group �Read more...
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Extra info for Principles of Group Accounting under IFRS
Example text
2008 To improve group accounting and to integrate all companies of a group sub ject to consolidation into consolidated financial statements, the IASB has issued IFRS 10 to IFRS 12, IAS 27 (rev. 2011) and 28 (rev. 2011) that belong to a suite of standards around group accounting for subsidiaries, joint ventures and associ ates. These standards are mandatory and applicable to periods that begin on or after 1 January 2013. These standards supersede the old group accounting stan dards IAS 27, 28 and 31.
Indd 02/23/2015 07:24:30:AM Page 18 Principles of Group Accounting under IFRS 18 The adjustments of all affected balance sheet items can be put into one journal entry. Journal entry dr. Assets cr. Liabilities cr. Retained earnings Comment Various assets Various liabilities and provisions Separate account in retained earnings (contra-account for all adjustments) The journal entry only adjusts the carrying amount of all balance sheet items of the subsidiary. It does not deal with any transactions at group level.
These standards include all rules and regulations that are necessary to account for the group. They are supported by additional IFRS that complement group accounting or are otherwise important for the preparation of and disclo sures in the notes to consolidated financial statements. • • • • • • • • • • IAS 7 – Statement of Cash Flow IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 – Events after the Reporting Period IAS 12 – Income Taxes IAS 24 – Related Party Disclosures IAS 32 – Financial Instruments: Presentation IAS 33 – Earnings per Share IAS 34 – Interim Financial Reporting IFRS 1 – First-time Adoption of International Financial Reporting Standards IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations All other standards not explicitly mentioned are minor to the application for the preparation of consolidated financial statements.