Thư viện tri thức trực tuyến
Kho tài liệu với 50,000+ tài liệu học thuật
© 2023 Siêu thị PDF - Kho tài liệu học thuật hàng đầu Việt Nam
Kế toán quốc tế 2. Chương 7, Consolidated financial statement / Phạm Minh Vương
Nội dung xem thử
Mô tả chi tiết
Chapter 7
Consolidated financial statement 1
Chapter’s objective
Prepare consolidated financial statement at basic level 2
3 Topic 7.1: Consolidated statement
of financial position
Topic 7.2: Consolidated
comprehensive income statement
Topic 7.1
Consolidated
statement of
financial position
4
Objectives
Explain the purpose of consolidated statement of financial
position
Prepare consolidated statement of financial position at
acquisition date
Prepare consolidated statement of financial position for
subsequent accounting periods
Content
Financial statement consolidation procedures
Consolidated statement of financial
position at acquisition date
Consolidated statement of financial
position for subsequent accounting periods