Group financial statements

Mike Davies, Ron Paterson and Allister Wilson
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Mike Davies: Ernst & Young
Ron Paterson: Ernst & Young
Allister Wilson: Ernst & Young

Chapter Chapter 4 in UK Gaap, 1992, pp 143-312 from Palgrave Macmillan

Abstract: Abstract Group financial statements are designed to extend the reporting entity to embrace other entities which are subject to its control or influence. They involve treating the net assets and activities of subsidiaries held by the holding company as if they were part of the holding company’s own net assets and activities; the overall aim is to present the results and state of affairs of the group as if they were those of a single entity.

Keywords: Group Financial Statement; Balance Sheet; Parent Company; Minority Shareholder; Group Account (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-12998-0_4

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DOI: 10.1007/978-1-349-12998-0_4

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