Description
Mastering Group Financial Statements: A Guide to International Financial Reporting Standards for Groups is a two-volume accounting textbook by Ryan Kraut, providing accounting students and practitioners with a practical guide to group accounting and the preparation of consolidated financial statements under International Financial Reporting Standards (IFRS).
Across the two volumes, the books explain the principles and concepts underlying group accounting through detailed explanations, worked examples and practical guidance on preparing group financial statements in different scenarios. Volume 1 focuses on the core principles and techniques of group financial reporting, while Volume 2 extends the coverage to the application of IFRS to business combinations, investments in associates and joint arrangements, changes in ownership interests, foreign operations and group statements of cash flows.
The set also includes self-assessment questions designed to develop examination technique, with additional questions and solutions available online. A useful choice for accounting students and practitioners who need a practical, comprehensive reference for IFRS group accounting and financial reporting.
