CCH’s Business Combinations and Consolidation provides an insight of the principles and its application of this subject. With the significant changes to the current practice, this Guide also indicates the consolidation techniques used currently will also need to be modified to suit these changes. This Guide will help accounting practitioners and students keep up to date with the subjects of accounting for business combinations and consolidation.

- Discusses goodwill on combination, gain on combination, tax effects arising in a business combination, and reverse acquisition accounting
- Complete with explanations, illustration and worked examples on the application aspects of the standards prescribed as well as cases are provided at the end of each chapter
- Straight-forward explanation on the various forms and processes of business combinations and provide practical guide on the accounting treatment for the transactions.

Contents Includes:

- Business Combinations
- Reverse Acquisition Accounting
- Consolidated and Separate Financial Statements

Product Includes:

- 1 soft-cover bound book