Group Accounts

S. J. Gray, L. G. Campbell and J. C. Shaw
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S. J. Gray: University of Glasgow
L. G. Campbell: Deloitte Haskins Sells
J. C. Shaw: Deloitte Haskins Sells

Chapter Chapter Five in International Financial Reporting, 1984, pp 223-301 from Palgrave Macmillan

Abstract: Abstract This chapter deals with the methods of measuring and disclosing the financial position and performance of a group of companies. A group is generally considered to consist of a number of companies which are related by means of ownership or control.

Keywords: Unite State; Parent Company; Separate Financial Statement; International Account Standard; Group Account (search for similar items in EconPapers)
Date: 1984
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07442-6_7

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DOI: 10.1007/978-1-349-07442-6_7

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