Consolidated Financial Statements (Singapore)

This book is a comprehensive guide to the preparation of consolidated financial statements in Singapore. It discusses consolidated financial statements in the context of the Singapore statute and the Financial Reporting Standards issued by CCDG that are effective as at 1 January 2005. This book is written based on many years of teaching, research and practical experience. It adopts a professional approach and is presented in a step-by-step, easy-to-understand style. It contains more than 70 illustrative examples and numerous problems for self-study. Topics covered included: -- Consolidated balance sheets, consolidated profit and loss account, consolidated statements of changes in equity, and consolidated cash flow statements -- Changes in group structure -- Complex group structure -- Investment in associates -- Foreign subsidiaries and associates -- Consolidated theories -- Consolidated practices in Singapore This book will be an invaluable source of reference to both accounting practitioners and students in Singapore