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- W96351330 abstract "This thesis is conserned with the examination of issues involved in the preparation of group accounts in the form of one set of consolidated financial statements. The problems discussed include the criteria for consolidation, the conceptual basis for consolidation, goodwill on consolidation, inter-company transactions and unrealized profits or losses problems are presented at the end of each of the chapters concerned. These conclusions at the end of each the recommendation for an Australian accounting standard for the consolidation of group accounts." @default.
- W96351330 created "2016-06-24" @default.
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- W96351330 date "1980-01-01" @default.
- W96351330 modified "2023-09-27" @default.
- W96351330 title "A proposed Australian accounting standard for the consolidation of group accounts within the context of historic cost system" @default.
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