GLOAT 发表于 2025-3-21 19:07:26
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Consolidated accounts,ing the net assets and activities of subsidiaries held by the holding company as if they were part of the holding company’s own net assets and activities; the overall aim is to present the results and state of affairs of the group as if they were those of a single entity.Inelasticity 发表于 2025-3-22 03:35:46
Business combinations and disposals,e prepared, what entities should be considered to be part of the group for the purposes of inclusion therein, and how such entities should be dealt with in the consolidated accounts. This chapter deals with those situations where the group structure changes, through entities either joining or leaving the group.Albinism 发表于 2025-3-22 06:17:56
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Capitalisation of borrowing costs,uction of an asset should or should not be capitalised. This issue was referred to in company law for the first time in 1981, with the Companies Act 1981 permitting the inclusion of interest in the production cost of an asset.土坯 发表于 2025-3-22 16:50:17
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accounts. It explains all accounting regulations in force and illustrates them fully with extracts from the accounts of major companies. As a result it is now the best-selling guide to UK financial reporting on the market.978-1-349-13819-7让你明白 发表于 2025-3-23 01:26:05
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Research and development,There are essentially four possible methods of accounting for research and development expenditure. These are as follows: