Consolidated Financial Statements, 11th Edition | 2025

Consolidated Financial Statements, 11th Edition | 2025

The 11th edition of Consolidated Financial Statements has been thoroughly revised to incorporate the most recent updates in financial reporting standards issued by the International Accounting Standards Board (IASB). It includes the latest changes introduced by new IFRSs, such as IFRS 18 on Presentation and Disclosure in Financial Statements, ensuring readers stay aligned with current regulatory requirements.

Why You'll Appreciate This Book:

This edition is an essential resource for professionals and students engaged in financial reporting and consolidation. It offers in-depth explanations of the latest standards along with practical examples to help you tackle complex accounting issues. Whether you're learning the ropes or applying the concepts in practice, this guide will strengthen your grasp and application of consolidated financial reporting.

Key Highlights of Consolidated Financial Statements, 11th Edition:

• Explores new proposals related to IFRS 3 and the accounting treatment of goodwill.

• Reflects recent amendments to IAS 28 concerning changes in ownership interests in associates and joint ventures.

• Provides in-depth discussion on business combinations involving entities under common control.

• Examines IFRIC Agenda Decisions (2023–2025) that impact consolidation and business combination accounting.

• Includes illustrations of capital gains tax (CGT) implications on the sale of shares in private subsidiaries and associates.

• Offers examples for calculating gains or losses on the disposal of unlisted equity investments subject to CGT.

Ideal For:

• Accounting Students: Build a solid foundation in consolidated financial statements, from the basics to more complex scenarios.

• Accounting Professionals: Keep pace with the latest developments and practical insights in financial reporting and consolidation practices.

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