Abstract

This textbook focuses on the theoretical and practical treatment of the challenges of consolidated financial statements, with an integrated and logical approach and careful attention to methodical and educational requirements. Applying current accounting theory, the most relevant topics of consolidation are demonstrated and illustrated with examples. It includes an overview of the regulations in Swiss GAAP FER, IFRS and US GAAP as well as 10 case studies on the individual topics and one comprehensive case study.

“Consolidated Financial Statements – An Introduction” is intended for university, polytechnic and executive students as well as other practitioners who are interested in gaining an understanding of the subject.