Consolidations

Covers, by means of illustrative questions and solutions, all the aspects of consolidation techniques and disclosure required by the tertiary curriculum in the subject of 'Consolidated Financial Statements'.
This edition uses the terminology of SAICA's harmonisation project - bringing South African standards in line with international standards - to cover all aspects of consolidation techniques and disclosure required by the tertiary curriculum in the subject of 'Consolidated Financial Statements'. Additional illustrative questions and solutions offer the student greater exposure to problem areas, so that uncertainties about the subject can be eliminated. Some questions are also included without solutions. These are available to lecturers at institutions where the title is prescribed. By reading this text the student is encouraged to study the subject in greater depth and across a wider spectrum than is possible in a classroom situation.