Consolidated Financial Reporting introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice. All core areas and relevant standards are covered including: acquisition and merger accounting; fair values at acquisition; goodwill; consolidated cash flow statements; reporting consolidated financial performance; foreign currency translation; segmental reporting; off-balance sheet financing; and related party transactions. The book is designed so that readers with particular interests - for example in technical matters or concepts and standards - can easily find their way through clearly marked sections. Discussion and calculation reinforce each other - calculations illustrate controversies, and controversies and concepts illustrate techniques. Examples are carefully graduated and care is taken not to obscure principles with unnecessarily complex calculations. Materials are set into an international context. The book is both rigorous and accessible. It is an extensive revision of and successor to the author′s 1987 title Consolidated Financial Statements. Because of recent theoretical and institutional developments, an enormous amount of new material has been added and new teaching approaches to many areas included. There are many more worked examples and exercises as well as approachable discussions of ′state-of-the-art′ advanced topics. The solutions notes for each case are avilable on a disk for instructors who recommend the book for course use.

The Nuremberg Trials were held by the four victorious Allied forces of Great Britain, the USA, France and the USSR in the Palace of Justice, Nuremberg from November 1945 to October 1946. Famous for prosecuting the major German war criminals, they also tried the various groups and organisations that were at the heart of Nazi Germany.??This fascinating volume is concerned with the trial of the SS and includes all the testimony from the Nuremberg Trials regarding this enormous organisation, including the original indictment, the criminal case put forward for the SS, the closing speeches by the prosecution and defence and the final judgment.??Former SS members often wondered why they were charged as war criminals when they just performed their ñnormalî duty. The Military Tribunal at Nuremberg was to attempt to answer that question.??The witnesses called for the trial of the SS include Freidrich Karl von Eberstein, an early member of the Nazi Party, the SA, and the SS, Paul Hausser, one of the most eminent leaders of the Waffen-SS who vehemently defended their military role in the war, Georg Konrad Morgen, a former SS judge, and Wolfram Sievers, the Reich manager of the Ahnenerbe.??Features 40 war time photographs and charts.

Taiwan—together with India, Japan and South Korea—is one of only four consolidated Asian democracies. Democratizing Taiwan provides the most comprehensive analysis of Taiwan's peaceful democratization including its past violent authoritarian experiences, leadership both within and outside government, popular protest and elections, and constitutional interpretation and amendments. Using extensive field research including the conduct of many interviews with government and party leaders, journalists, academics and a wide variety of citizens over many years as well as substantial research into documents, newspapers and academic research, Professor Jacobs provides many new insights into Taiwan's democratization. He also analyses areas in which Taiwan continues to face difficulties.