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Consolidated Financial Statements 4e Singapore by Ng Eng Juan 9789813311466

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This book is a comprehensive guide to the preparation of consolidated financial statements in Singapore. It discusses consolidation financial statements in the context of the Singapore statute and the Financial Reporting Standards (and the Singapore Financial Reporting Standards (International)) issued by Accounting Standards Council that are effective as at 1 January 2022. 

In this fourth edition, the book has been revised to incorporate the new requirements of FRS 109 Financial Instruments and the various amendments to the relevant financial reporting standards. 

This book is written based on many years of teaching, research and practical experience. It adopts a professional approach and is presented in a step-by-step, easy-to-understand style. 

This book will be an invaluable source of reference to both accounting practitioners and students in Singapore. 

Topics covered includes: 
• Consolidated statement of financial position (also referred to as consolidated balance sheet), consolidated statement of profit or loss and other comprehensive income (also referred to as consolidated profit and loss), consolidated statement of changes in equity,  and consolidated statement of cash flows 
• Acquisition and disposal during the accounting year 
• Changes in shareholding interests 
• Complex group structure with subsidiaries and sub-subsidiaries 
• Investment in associates 
• Investment in joint ventures 
• Foreign subsidiaries, associates and joint ventures 
• Consolidation theory 
• Merger accounting

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