Contemporaneous accounting for business combinations and group accounts : my idiosyncratic methodology /
Adebayo Olumuyiwa
- First edition 2017
- Nigeria : FinPolNomics (Green Finance Concept), c2017.
- 463 pages ; 23 cm.
Includes bibliographic references and index.
Chapter 1 : Introduction to intercorporate investments and basic concepts of business combinations (including regulatory -- local and international requirements) -- Chapter 2 : Basic principles of group accounts -- Chapter 3 : Accounting for investment in parent's (separate) statement of financial position -- Chapter 4 : Introduction to basic consolidation mechanics and principles -- Chapter 5 : Accounting for goodwill and gain on bargain purchase -- Chapter 6 : Accounting for mid year acquisition and preference share capital -- Chapter 7 : Fair value measurement in business combinations and group accounts -- Chapter 8 : Other principles in business combinations accounting and group accounts -- Chapter 9 : Adjustments in group accounts -- Chapter 10 : Extension of basic consolidation mechanics and principles in the preparation of statement of profit or loss and other comprehensive Income; and statement of changes in equity -- Chapter 11 : Accounting for investment in associates and joint ventures -- Chapter 12 : Introduction to accounting for fellow subsidiaries in a group structure -- Chapter 13 : Disclosure of interests in other entities -- Chapter 14 : Guidance on end-of-chapter exercises -- Chapter 15 : Comprehensive exercises.
Contemporaneous Accounting for Business Combinations and Group Accounts encapsulates the body of knowledge in the principles and practices of assessing the critical variables in a diversified portfolio of business which exemplifies focused, intense and accurate reflection of the reality of the businesses for decision makers, investors, regulatory authorities, academicians, professionals in the field of accounting and finance, students of accounting and finance, auditors, and preparer of group accounts.