06158cam a2200769 i 4500 ocn900333064 OCoLC 20171025125519.0 m o d cr ||||||||||| 150115s2015 enk ob 001 0 eng 2015002046 9781118751381 (epub) 1118751388 (epub) 9781118751404 (pdf) 111875140X (pdf) 9781118751411 (pbk.) 9781119044826 1119044820 CHVBK 334085314 CHBIS 010442510 DEBSZ 431873348 DEBBG BV042739918 NZ1 16078936 NZ1 16175378 DEBSZ 449476790 DEBSZ 453329403 DEBBG BV043615916 DEBBG BV043397458 (OCoLC)900333064 (OCoLC)905988602 (OCoLC)927508912 DLC eng rda DLC YDX N$T OCLCF DG1 IDEBK YDXCP E7B CDX EBLCP DEBSZ RECBK OCLCO OCLCA DEBBG K6U pcc MAIN HF5626 BUS 001010 bisacsh 657 23 Krimpmann, Andreas, 1963- Principles of group accounting under IFRS / by Andreas Krimpmann. [electronic resource] Chichester, West Sussex, UK : Wiley, Inc., [2015] 1 online resource. text rdacontent computer rdamedia online resource rdacarrier Wiley Regulatory Reporting Includes bibliographical references and index. Cover; Title Page; Copyright; Contents; A The case study; 1. About the group; 2. Allocation of examples; B Legal requirements for consolidated financial statements; 1. IFRS standards; 1.1. Transition to the new consolidation suite (IFRS 10 to IFRS 12, IAS 27 and IAS 28) from IAS 27 rev. 2008; 1.2. Dependencies between IFRS 3 and IFRS 10; 1.3. Accounting transition of joint ventures; 2. Exemptions; 3. Local accounting standards; 4. Taxation; 5. Definitions; C Definition of Groups; 1. The control concept; 2. Joint control; 3. Loss of control; 4. Group compositions; 5. Special cases. 5.1. Structured entities5.2. Limited partnerships; 5.3. Deemed separate entities; D Preparation of Consolidated Financial Statements and Annual Reports; 1. Lifecycle of subsidiaries; 2. Structures; 2.1. Accounting in group structures; 2.2. Shared services; 2.3. Accounting structures; 2.4. Reporting structures; 3. The preparation process; 3.1. Communication; 3.2. Subsidiaries; 3.3. Reporting; 3.4. The parent; 3.5. The group; 4. Organization; E Initial consolidation; 1. Basics; 1.1. Valuation levels; 1.2. The opening balance sheet; 2. Mergers and acquisitions; 2.1. The acquirer's view. 2.2. The group's view3. Purchase price allocation; 3.1. The acquirer; 3.2. The acquisition date; 3.3. Consideration transferred (purchase price); 3.4. Acquired assets -- recognition and measurement; 3.4.1. General requirements on recognition and measurement; 3.4.2. Existing assets and liabilities; 3.4.3. Non-accounted assets and liabilities; 3.5. Goodwill and non-controlling interests; 3.6. Business vs. assets and liabilities; 4. Other aspects of purchase price Allocations; 4.1 Cash flow statements; 4.2 Disclosures; 5. Consolidation techniques; 5.1. The parent's view; 5.2. The group's view. 5.2.1. Step one -- preparation for consolidation5.2.2. Step two -- consolidation; 5.2.3. Bargain purchases; 6.1. Reverse acquisitions; 6.2. Acquisitions achieved in stages; 6.3. Obtaining control in special situations; 6.3.1. Obtaining control without an acquisition or consideration; 6.3.2. Exchange of equity interests; 6.3.3. Mutual entities; 6.4. Multi-component contracts; 6.4.1. Regular employment contracts; 6.4.2. Share-based payments as non-controlling interests; 6.4.3. Share-based payment exchanges; 6.5. Pre-existing relationships; 6.5.1. Reacquired rights. 6.6. Shares of the parent company6.7. Non-material subsidiaries; F Subsequent consolidation; 1. Basics; 1.1. Preparation mechanics; 1.2. Tasks & timing; 2. Subsidiary preparation; 3. Equity consolidation; 3.1. Consolidation requirements; 3.2. Consolidation techniques; 3.3. Special cases; 4. Debt consolidation; 4.1. Intercompany relationships; 4.2. Consolidation techniques; 4.3. Differences; 4.4. Preventative activities; 4.4.1. Organizational aspects; 4.4.2. Simple settlement; 4.4.3. Netting; 5. Consolidation of income and expenses; 5.1. Intercompany relationships. List of figures xiv List of tables xvii Preface xix Introduction to the book xx A The case study 1 1. About the group 1 2. Allocation of examples 1 B Legal requirements for consolidated financial statements 4 1. IFRS standards 5 2. Exemptions 18 3. Local accounting standards 19 4. Taxation 20 5. Definitions 21 C Definition of groups 22 1. The control concept 23 2. Joint control 28 3. Loss of control 31 4. Group compositions 33 5. Special cases 34 D Preparation of consolidated financial statements and annual reports 37 1. Lifecycle of subsidiaries 38 2. Structures 39 3. T. Description based on print version record and CIP data provided by publisher. Accounting Standards. Financial statements, Consolidated. BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting Standards. fast (OCoLC)fst00795458 Financial statements, Consolidated. fast (OCoLC)fst00924807 Accounting Standards. Accounting. Financial statements, Consolidated. Electronic books. Electronic books. Print version: Krimpmann, Andreas, 1963- Principles of group accounting under IFRS Hoboken, New Jersey : John Wiley & Sons, Inc., [2015] 9781118751411 (DLC) 2014046087 Wiley Regulatory Reporting. http://onlinelibrary.wiley.com/book/10.1002/9781119044826 Wiley Online Library ddc BK 207842 207842