A proposed Australian accounting standard for the consolidation of group accounts within the context of historic cost system

Rahman, Mohd Razali A. (1980). A proposed Australian accounting standard for the consolidation of group accounts within the context of historic cost system Master's Thesis, School of Business, The University of Queensland.

       
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Author Rahman, Mohd Razali A.
Thesis Title A proposed Australian accounting standard for the consolidation of group accounts within the context of historic cost system
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1980
Thesis type Master's Thesis
Total pages 105
Language eng
Subjects 1402 Applied Economics
Formatted abstract This thesis is conserned with the examination of issues involved in the preparation of group accounts in the form of one set of consolidated financial statements. The problems discussed include the criteria for consolidation, the conceptual basis for consolidation, goodwill on consolidation, inter-company transactions and unrealized profits or losses problems are presented at the end of each of the chapters concerned. These conclusions at the end of each the recommendation for an Australian accounting standard for the consolidation of group accounts.

 
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Created: Sat, 06 Nov 2010, 13:06:04 EST by Ning Jing on behalf of The University of Queensland Library