Consolidated Financial Statements: Concepts. Issues and Techniques

Taylor, Paul (1987) Consolidated Financial Statements: Concepts. Issues and Techniques. Harper and Row, London. ISBN 0063183722

Abstract

The book examines in an innovative and distinctive way the major techniques underlying consolidation and group financial reporting within the context of contemporary accounting theory and practice. Integrating technical procedures, theoretical debates and current practice, it provides a stimulating approach to consolidation technique and current institutional requirements, as well as a concrete and accessible entree to wider issues affecting modern accounting theory.