Consolidated statements

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  • My intention in starting this book was to write a second edition of an earlier book I wrote, Consolidated Financial Statements: Concepts, Issues and Techniques (Paul Chapman Publishing, 1987). It soon became apparent that the area had changed so radically in the last eight years that a complete rewrite was necessary, and hence this new book has been born (or rather quarried!).

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  • Put options granted to non-controlling interests of subsidiaries are measured at the exercise price and classified as a financial liability, with a deduction from non-controlling interests on the consolidated statement of financial position at each reporting date.Prior to January 1, 2010, the effective date of IAS 27 (Amended) Consolidated and separate financial statements, where the exercise price exceeded the balance of non-controlling interests, the difference was recognized as an increase in the goodwill of the subsidiary.

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  • The consolidated financial statements include the accounts of Koninklijke Philips Electronics N.V. (‘Royal Philips Electronics' or ‘the Company') and companies that are majority-owned or otherwise controlled. Minority interests are disclosed as share of other group equity in group income in the consolidated statement of income and as other group equity in the consolidated balance sheet. Intercompany transactions and balances have been eliminated.

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  • This press release includes the financial measures revenues excluding traffic acquisition costs, operating income before depreciation and amortization and free cash flow. These measures are defined as non-GAAP financial measures by the Securities and Exchange Commission and may be different from non-GAAP financial measures used by other companies. The presentation of this financial information is not intended to be considered in isolation or as a substitute for the financial information prepared and presented in accordance with generally accepted accounting principles.

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  • This version was issued in January 2008 and includes subsequent amendments resulting from IFRSs issued up to 31 December 2008. Its effective date is 1 July 2009. IAS 27 Consolidated and separate financial statements was issued by the International Accounting Standards Committee in April 1989. It replaced IAS 3 Consolidated Financial Statements (issued in June 1976) except in so far as IAS 3 dealt with accounting for investments in associates. IAS 27 was reformatted in 1994, and limited amendments were made by IAS 39 in 1998 and 2000.

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  • SIC Interpretation 12: Consolidation - Special purpose entities. This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-12 Consolidation - Special purpose entities was developed by the Standing Interpretations Committee and issued in December 1998.

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  • Chapter 3 - Consolidated financial statements: date of acquisition. Chapter 3 explains the method of combination that results in one company owning a majority interest in another company - often called a stock acquisition. This chapter will discuss the elements of controlling interest and noncontrolling interest, why a company might pursue a stock acquisition instead of a merger or consolidation, and how valuation becomes a part of the acquisition.

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  • Chapter 6 - Elimination of unrealized profit on intercompany sales of inventory. In this chapter, we’ll look at the effects of intercompany sales of merchandise on the consolidated statements. As we learned earlier, many business combinations involve a company buying its supplier or customer – vertical integration.

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  • Whether all the notes appearing in the separate financial statements of the parent enterprise and its subsidiaries should be included in the notes to the consolidated financial statements.

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  • For preparing consolidated financialstatements, whether the tax expense (comprising current tax and deferred tax)should be recomputed in the context of consolidated information or the tax expense appearing in the separate financial statements of the parent and its subsidiaries should be aggregated and no further adjustments should be made for the purposes of consolidated financial statements.

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  • The consolidated income statement and consolidated statement of cash flows include the revenues and expenses and cash flows of companies that are no longer in the Group up to the date on which the related holding was sold or the company was liquidated, and those of the new companies included in the Group from the date on which the holding was acquired or the company was incorporated through year end. Revenue and expenses associated with discontinued operations are presented in a separate line on the consolidated income statement.

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  • tài chính Kiểm toán F kiểm toán inancial được thực hiện bởi Ban Kiểm toán lập pháp để xác định xem các báo cáo tài chính bao gồm trong báo cáo này được trình bày một cách công bằng và cơ quan này đã tuân thủ pháp luật và các quy định có ảnh hưởng trực tiếp và các tài liệu trên báo cáo tài chính

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  • Thuyết minh báo cáo tài chính hợp nhất (tiếp theo) vấn đề này, cùng với các nguồn tài nguyên nhất định của trường Đại học, sẽ cung cấp tài chính để trả tiền và xả một phần của trái phiếu doanh thu F Series, và tài chính, tái cấp vốn, các chi phí của việc mua lại, trang trí nội thất, xây dựng, trang bị , cải tạo, cải thiện cơ sở vật chất trường Đại học nhất định

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  • Content: Financial reporting and the regulatory framework, Statement of profit or loss and other comprehensive income, Statement of financial position, Statements of cash flow, Ratio analysis and interpretation of financial statements, Consolidated financial statements, Equity accounting, Accounting for foreign currency.

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  • (bq) part 1 book "advanced accounting" has contents: business combinations, stock investments—investor accounting and reporting, an introduction to consolidated financial statements, consolidation techniques and procedures, intercompany profit transactions—inventories,... and other contents.

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  • (bq) part 2 book "advanced accounting" has contents: consolidation theories, push down accounting, and corporate joint ventures; derivatives and foreign currency - concepts and common transactions; accounting for derivatives and hedging activities; foreign currency financial statements,... and other contents.

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  • Thuyết minh báo cáo tài chính hợp nhất (tiếp theo) không hoạt động thu - điều hành doanh thu không bao gồm các hoạt động có những đặc điểm của giao dịch không trao đổi, chẳng hạn như quà tặng và đóng góp, và các nguồn thu khác được xác định là nguồn thu không hoạt động bởi GASB số 9

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  • Thuyết minh báo cáo tài chính hợp nhất (tiếp theo) Lưu ý 22 - BÊN LIÊN QUAN Đại học của Montana là một đơn vị thành phần của Nhà nước Montana. Hợp nhất báo cáo tài chính của trường và báo cáo tài chính kết hợp của các đơn vị thành phần của nó bao gồm các hoạt động, các quỹ và tài khoản của trường Đại học và các đơn vị thành phần.

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  • When an investor controls an investee, consolidation is required. The parent investor must prepare consolidated statements, to enable investors (and others) to see the assets, liabili- ties, revenues, and expenses of the entire economic entity, consisting of the parent and all of its subsidiaries. When consolidated statements are prepared, the investment account relating to a con- trolled subsidiary disappears entirely from the balance sheet. Instead, the subsidiary’s assets and liabilities are added to those of the parent and reported together as a single economic entity.

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  • (bq) part 1 book "advanced accounting" has contents: the equity method of accounting for investments; consolidation of financial information, consolidations—subsequent to the date of acquisition, consolidated financial statements and outside ownership, consolidated financial statements—intra entity asset transactions,... and other contents.

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