«Consolidated Financial Statements» is intended for accountants, auditors and university, polytechnic and executive students as well as other practitioners who are interested in gaining and understanding the subject.
This textbook concentrates on the theoretical and practical treatment of problems concerning consolidated financial statements, using an integrated and logical approach and paying careful attention to methodical and educational requirements. Applying current accounting theory, the book demonstrates all the topics relevant to consolidation and illustrates them with examples. There is also an overview of the regulations concerning each topic in the accounting standards of the Swiss GAAP FER, IFRS and US GAAP. The book includes 19 case studies on the individual topics as well as two comprehensive case studies.