Advanced Accounting (2): Based on International Financial Reporting Standards

The general framework of the book is based on the latest International Financial Reporting Standards No. 3 and 10 and to some extent also refers to Iranian accounting standards. The content is presented in simple language and with several examples so that the students can easily understand the concepts and assumptions of the business integration. The topics of the book include types of business integration, methods of business integration, preparation of financial statements after the date of acquisition in the cost method and equity method, how to process intra-group exchanges such as exchange of goods, land, depreciable assets, piecemeal acquisition, gradual transfer, direct and indirect control and primary and diluted consolidated earnings per share.