08-17-2009, 05:31 PM
Awais,
The changes which affect the consolidation process have mainly caused by a major shift in concept of acquisition accounting given by IFRS 3 which, except in one case, requires to abondon the idea of uniting of interests.
All the latest editions of the books published by PBP (BPP) or AT Foulks Lynch will, I hope, take into account the latest changes.
However, as far as consolidation is concerned I always recommend the book published by CIMA, authored by R.J.Kirk. It's undoubtedly the best book I have ever seen on this specific topic. I hope you can find its latest edition updated for recent changes.
Regards,
KAMRAN.
The changes which affect the consolidation process have mainly caused by a major shift in concept of acquisition accounting given by IFRS 3 which, except in one case, requires to abondon the idea of uniting of interests.
All the latest editions of the books published by PBP (BPP) or AT Foulks Lynch will, I hope, take into account the latest changes.
However, as far as consolidation is concerned I always recommend the book published by CIMA, authored by R.J.Kirk. It's undoubtedly the best book I have ever seen on this specific topic. I hope you can find its latest edition updated for recent changes.
Regards,
KAMRAN.
