Consolidation of financial statements and reporting (Record no. 12514)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00887npc a2200157Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2014 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 657 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | CHAKRAPPANI, N |
| 245 ## - TITLE STATEMENT | |
| Title | Consolidation of financial statements and reporting |
| Remainder of title | New challenges |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2014 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 85-90 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | When a joint stock company acquires a majority of voting shares in another joint stock company, the investor-investee relationship becomes closely connectes and these two separate legal entities are viewed as a single entity with the investor company gaining contorl over the investee company. control is the power to govern the strategic operating, investing and financial policies of an entitiy so as to derive economic benefits from the activities of the investees. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | ACCOUNTING |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P15384 |
| Note | M |
| Host Itemnumber | 21606 |
| Host Biblionumber | 11163 |
| Title | CHARTERED ACCOUNTANT |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.