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The convergence to international standards is one of the most significant developments in financial accounting, affecting Canada and many other countries around the world. Among the first standards to be adopted are those related to business mergers and the consolidation of financial statements. The second edition of this practical guide, entitled Consolidation of Financial Statements: A Visual Approach, summarizes these important new standards. Using a building-block approach, the book also provides a thorough understanding of the basics of consolidation.

Supplemental material includes Consolidation of Financial Statements: Cases and offers 10 comprehensive consolidation cases with detailed solutions.

R. Bozec. Consolidation of Financial Statements: A Visual Approach, Second Edition. Parmitech, Ottawa, 2008.

R. Bozec. Consolidation of Financial Statements: Cases. Parmitech, Ottawa, 2008.

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