85:T495,Redovisning har blivit allt viktigare i dagens samhälle, och många yrkesroller möter redovisning i olika former. Det kan handla om utvärdering av en affärsenhets resultat eller av hela företagets kassaflöde, eller en analys av en konkurrents årsredovisning. För att dessa rapporter ska bli meningsfulla måste läsaren ha en grundläggande förståelse för redovisningens logik. Bokens röda tråd är att successivt skapa denna förståelse via övningar med ökande grad av komplexitet, som stöds av utförliga lösningar som sätter in redovisning i sitt sammanhang.

Övningarna täcker in centrala grundläggande samband, hur bokslut upprättas med tillämpning av regelverket K3, innehållet i finansiella rapporter, samt hur man med utgångspunkt i finansiella rapporter kan göra en nyckeltalsanalys. Övningsboken är fristående och kan därför användas tillsammans med olika textböcker i redovisning. Boken riktar sig till dig med inga eller begränsade förkunskaper i redovisning.

Boken är avsedd att användas av studenter på högskolenivå, men passar även andra läsare med ett intresse för hur redovisning fungerar.86:T625,Koncernredovisning behandlar på ett heltäckande sätt hur en koncernredovisning upprättas och vilka frågeställningar som kan uppstå. Samtliga områden som normalt berörs vid upprättande av en koncernredovisning tas upp – från de vanliga områdena som eliminering av koncerninterna poster och redovisning av rörelseförvärv till mer komplicerade områden som stegvisa förvärv och valutaomräkning för utländska dotterföretag.

Ämnet koncernredovisning är i grunden ett tekniskt komplext område som ofta upplevs som svårt. Författarna till Koncernredovisning har därför en tydlig pedagogisk tanke med boken – det är lättare att lära sig en komplicerad teknik om man förstår den bakomliggande logiken. Fokus ligger på att ge en grundläggande förståelse för vad koncernredovisning går ut på och vilka situationer som ska hanteras i koncernredovisningen. Läsaren erbjuds en kombination av konceptuell förståelse och praktisk kunskap, där varje område illustreras med förklarande texter och exempel. Varje kapitel avslutas med övningsuppgifter med tillhörande lösningar.

Koncernredovisning utgår både från det internationella redovisningsregelverket IFRS och från det svenska regelverket K3 och täcker därmed in samtliga regelverk som svenska företag behöver förhålla sig till vid upprättande av koncernredovisning. Boken är avsedd att användas av såväl studenter på universitets- och högskolenivå som av de som arbetar med koncernredovisning i praktiken.

87:T560,Group Accounting provides a comprehensive coverage of the preparation of consolidated financial statements and the issues that may arise in the process. It covers all topics typically relevant in this context, from common areas like the elimination of intragroup transactions and accounting for business combinationsto more complex issues such as step acquisitions and currency translation of foreign subsidiaries.

Recognizing that group accounting is technically complex and often perceived as challenging, the authors of Group Accounting have adopted a clear pedagogical approach; understanding the underlying logic makes it easier to grasp complicated techniques. Therefore, the book focuses on providing a basic understanding of the principles of group accounting and the various situations that need to be addressed. Readers obtain both conceptual insights and practical knowledge, with each area illustrated through explanatory texts and examples. Each chapter concludes with exercises and accompanying solutions.

Group Accounting is based on both international standards (IFRS) and the Swedish standard (K3), thereby covering all requirements that Swedish companies need to apply in the preparation of consolidated financial statements. The book is intended for both university students and professionals working with group accounting in practice.88:T61e,Koncernredovisning behandlar på ett heltäckande sätt hur en koncernredovisning upprättas och vilka frågeställningar som kan uppstå. Samtliga områden som normalt berörs vid upprättande av en koncernredovisning tas upp – från de vanliga områdena som – eliminering av koncerninterna poster och redovisning av rörelseförvärv till mer komplicerade områden som stegvisa förvärv och –valutaomräkning för utländska dotterföretag.

Ämnet koncernredovisning är i grunden ett tekniskt komplext område som ofta upplevs som svårt. Författarna till Koncernredovisning har därför en tydlig pedagogisk tanke med boken – det är lättare att lära sig en komplicerad teknik om man förstår den bakomliggande logiken. Fokus ligger på att ge en grundläggande förståelse för vad koncernredovisning går ut på och vilka situationer som ska hanteras i koncernredovisningen. Läsaren erbjuds en kombination av konceptuell förståelse och praktisk kunskap, där varje område illustreras med förklarande texter och exempel. Varje

kapitel avslutas med övningsuppgifter med tillhörande lösningar.

Koncernredovisning utgår både från det internationella redovisningsregelverket IFRS och från det svenska regelverket K3 och täcker därmed in samtliga regelverk som svenska företag behöver förhålla sig till vid upprättande av koncernredovisning.

Boken är avsedd att användas av såväl studenter på universitets- och högskolenivå som av de som arbetar med koncernredovisning i praktiken.3e:["$","$L80",null,{"state":{"mutations":[],"queries":[{"dehydratedAt":1793283277755,"state":{"data":{"pages":[{"requestId":"ab5bbcda-1063-4127-a35c-d3d200338c6d","total":{"value":6,"relation":"eq"},"rows":[{"entityType":"book","isbn":"9789144187983","id":915021,"score":2,"editionGroup":{"id":124200,"editions":[{"isbn":"9789144187983","id":915021,"editionNumber":2,"publishYear":2024,"purchasable":true,"availability":{"used":{"bad":1,"good":1},"stock":false,"digital":false,"partner":true}},{"isbn":"9789144175256","id":696974,"editionNumber":1,"publishYear":2023,"purchasable":true,"availability":{"used":{"perfect":4,"bad":1,"good":12},"stock":false,"digital":false,"partner":false}}]},"position":0,"book":{"id":915021,"isbn":"9789144187983","created":"2024-09-29T13:29:13.000Z","title":"Övningsbok i redovisning : att förstå och tillämpa","description":"$85","htmlDescription":null,"pages":224,"language":"swe","depth":12,"height":285,"width":210,"weight":580,"edition":"2","publishDate":"2024-09-27","authorNames":"Anna-Karin Pettersson, Johan Åkesson","publisherName":"Studentlitteratur AB","format":"BC","category":137,"image":"https://book-info.studentapan.live/image/9789144187983-oevningsbok-i-redovisning-att-foerstaa-och-tillaempa.jpg","highResImage":"https://book-info.studentapan.live/image/9789144187983-oevningsbok-i-redovisning-att-foerstaa-och-tillaempa.jpg/org","imageFile":"9789144187983","isRemoved":null,"views":610,"editionGroupId":124200,"editionGroupState":"PUBLISHED","adsCount":2,"minPrice":285,"source":"book-info-service","minNewPrice":389,"varugruppCode":"60","isExercise":true,"editions":["9789144175256"],"maxEdition":2,"editionCountIncludingNoData":2,"maxEditionWithAd":{"isbn":"9789144187983","id":915021,"edition":2,"title":"Övningsbok i redovisning : att förstå och tillämpa","adsCount":2,"minPrice":285,"minNewPrice":389},"maxEditionWithNewPrice":{"isbn":"9789144187983","id":915021,"edition":2,"title":"Övningsbok i redovisning : att förstå och tillämpa","adsCount":2,"minPrice":285,"minNewPrice":389},"maxEditionObj":{"isbn":"9789144187983","id":915021,"edition":2,"title":"Övningsbok i redovisning : att förstå och tillämpa","adsCount":2,"minPrice":285,"minNewPrice":389},"inventory":null,"sellAsDigital":false,"editionGroupSearchEnabled":true,"reviewSummary":{"averageRating":5,"totalReviews":9,"distribution":{"1":{"actualPercentage":0,"normalizedPercentage":0},"2":{"actualPercentage":0,"normalizedPercentage":0},"3":{"actualPercentage":0,"normalizedPercentage":0},"4":{"actualPercentage":0,"normalizedPercentage":0},"5":{"actualPercentage":100,"normalizedPercentage":100}}}}},{"entityType":"book","isbn":"9789152364680","id":692150,"score":2,"editionGroup":{"id":836,"editions":[{"isbn":"9789152364680","id":692150,"editionNumber":7,"publishYear":2023,"purchasable":true,"availability":{"used":{"perfect":3},"stock":false,"digital":false,"partner":true}},{"isbn":"9789152359877","id":509884,"editionNumber":6,"publishYear":2020,"purchasable":true,"availability":{"used":{"perfect":40,"good":21},"stock":false,"digital":false,"partner":true}},{"isbn":"9789152354346","id":489887,"editionNumber":5,"publishYear":2018,"purchasable":true,"availability":{"used":{"perfect":18,"bad":1,"good":11},"stock":false,"digital":false,"partner":false}},{"isbn":"9789152320037","id":94607,"editionNumber":3,"publishYear":2013,"purchasable":true,"availability":{"used":{"perfect":3,"bad":1,"good":7},"stock":false,"digital":false,"partner":false}},{"isbn":"9789152303825","id":204159,"editionNumber":2,"publishYear":2010,"purchasable":true,"availability":{"used":{"good":1},"stock":false,"digital":false,"partner":false}},{"isbn":"9789152334201","id":388951,"editionNumber":1,"publishYear":2016,"purchasable":true,"availability":{"used":{"perfect":10,"bad":1,"good":8},"stock":false,"digital":false,"partner":false}},{"isbn":"9789162286101","id":441910,"editionNumber":1,"publishYear":2008,"purchasable":true,"availability":{"used":{"perfect":3,"good":2},"stock":false,"digital":false,"partner":false}}]},"position":1,"book":{"id":692150,"isbn":"9789152364680","created":"2023-06-28T02:41:30.000Z","title":"IFRS : i teori och praktik","description":"

IFRS – i teori och praktik riktar sig till läsare som har vissa kunskaper i redovisning, men vill fördjupa sig i de frågeställningar som behandlas inom IFRS. Inom högskolan är boken avsedd för kurser i extern redovisning på avancerad nivå, alternativt för avslutande kurs på grundnivå.

Exempel på nyheter i sjunde upplagan:

Kopplingen till hållbarhetsrapportering inom IFRS
Utveckling inom praktiken som påverkar tillämpning av IFRS, exempelvis ökad användning av digitala molntjänster.
Kontinuerliga uppdateringar som sker inom IFRS.

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