Relevant bibliographies by topics / Consolidated financial statements

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Academic literature on the topic 'Consolidated financial statements'

Author: Grafiati
Published: 4 June 2021
Last updated: 11 June 2025

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Journal articles on the topic "Consolidated financial statements"

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Loveday, Paula. "Consolidated Financial Statements." Australian Economic Review 26, no. 4 (1993): 88–92. http://dx.doi.org/10.1111/j.1467-8462.1993.tb00814.x.

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Ahn, Sung Hee. "The Effect of Disclosure of Consolidated Financial Statements as Primary Statements on Related-party Transactions." Korean Accounting Information Association 41, no. 4 (2023): 109–26. http://dx.doi.org/10.29189/kaiaair.41.4.5.

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[Purpose] Since the adoption of IFRS, accounting information has been disclosed consolidated financial statements as primary statements, and the importance of consolidated profits has increased. However, since internal transactions are eliminated from consolidated profits, the practice of companies using related party transactions as a means of adjusting consolidated profits is expected to have decreased. Accordingly, this study examines whether related party transactions have been decreased after consolidated financial statements are primary financial statements.
 [Methodology] This study sampled 8,461 company-years of listed companies that disclosed consolidated financial statements for five years before and after 2011. A regression analysis was performed using the proportion of related party transactions (RELATED) as the dependent variable and the dummy variable (MAIN) indicating whether the consolidated financial statements are primary financial statements as the explanatory variable.
 [Findings] This study was found that related party transactions were decreased significantly after the disclosure of consolidated financial statements as primary statements. These results remained the same when the sample period was adjusted to minimize the impact of the Fair Trade Act, etc. on related party transactions, or only companies that disclosed all consolidated financial statements throughout the sample period were targeted. In other words, the disclosure of consolidated financial statements as primary statements played a role in reducing related party transactions.
 [Implications] The results of this study have the implication of verifying that consolidated financial statements not only have the effect of eliminating financial statement misstatements caused by internal transactions, but also actually play a role in reducing related party transactions.
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Saputro, Widyan Ade, Yusuf Thoriq Rabbani, and Endang Kartini Panggiarti. "PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 4 (REVISI 2009) PADA PT BCA." Journal of Applied Accounting 2, no. 1 (2023): 24–29. http://dx.doi.org/10.52158/jaa.v2i1.503.

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This research aims to determine the requirements for disclosing consolidated financial statements based on PSAK 4 (Revised 2009) at PT. Bank Central Asia Tbk. The methods used in this research are descriptive analysis. The secondary data consists of the Consolidated Financial Statements of PT. Bank Central Asia Tbk as of December 31, 2021, and 2022. The results of the research indicate that: (1) the consolidated statement of financial position; (2) the consolidated statement of comprehensive income; (3) the consolidated statement of changes in equity; and (4) the consolidated statement of cash flows of PT. Bank Central Asia Tbk and its Subsidiaries are in accordance with PSAK 4 (Revised 2009). The Parent Entity, in consolidating the financial statements of its Shariah-based subsidiaries, refers to Shariah PSAK and the Guidelines for Shariah Banking Accounting in Indonesia (PAPSI). The hypothesis in this research is accepted.
 Kata kunci: PSAK 4, Consolidated Financial Reports.
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Xia, Lian Feng. "Scope Changes Impact on Book Performance of Consolidated Financial Statements." Applied Mechanics and Materials 380-384 (August 2013): 4494–99. http://dx.doi.org/10.4028/www.scientific.net/amm.380-384.4494.

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Currently, listed companies in our country generally draw up consolidated financial statements according to the new accounting standards requirements, and release consolidated financial statement to investors and relevant financial statements users so as to public company financial information. Consolidated financial statements can comprehensively reflect the financial position and operating results of listed companies. The key basic work of consolidated financial statements preparation is to reasonably determine the consolidation range of consolidated financial statements. Although the current new accounting standards have stipulated consolidation range, the new accounting standards has not specified the substantial control of concrete measurement method problem. So this paper takes one listed companys financial report and related data from 2007 to 2011 as data sources,selects listed enterprises with no clear merger reason as research object. Multivariate linear regression model is adopted to analyze the influence of merge scope change on book performance. The results show that the consolidated range change will change enterprises book report data,and the influence average value of book achievement is about 10.72%.
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Khaerudin, Taufiq, Aileen Okta Azalia, Nabilah Maulita, and Endang Kartini Panggiarti. "PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PENERAPAN PSAK NO. 15, PSAK NO. 22 DAN PSAK NO. 65." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 10, no. 2 (2023): 308–15. http://dx.doi.org/10.30640/ekonomika45.v10i2.815.

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Consolidated financial statements are financial information that presents the financial position and results of operations of the parent company as well as one or more subsidiaries as if they were a single company. Current standard for preparing consolidated financial statements requires that they include companies under common control, unless such control is in question. Preparation of Consolidated Financial Statements is regulated in the statement of Financial Accounting Standards (PSAK) No. 15, PSAK No. 22 and PSAK No. 65. PSAK No. 15 describes the investment rules that must be accounted for using the equity method, where this method has a close relationship with the Consolidated Statements. PSAK No. 22 describes the accounting treatment of business mergers that can be in the form of an acquisition or consolidation of ownership, whether carried out through the acquisition of shares or net assets. PSAK No. 65 describes the consolidation criteria and also describes the consolidation procedures. This article describes the application of PSAK in the preparation of the Consolidated Financial Statements. The discussion in this article contains about investment accounting with equity method based on PSAK No. 15, business merger based on PSAK No. 22, and Consolidated Statements based on PSAK No. 65.
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Nurnberg, Hugo. "Minority Interest in the Consolidated Retained Earnings Statement." Accounting Horizons 15, no. 2 (2001): 119–46. http://dx.doi.org/10.2308/acch.2001.15.2.119.

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Consolidated financial statements purport to report income, financial position, and cash flows of a parent company and its subsidiaries as if the group were a single company with one or more branches or divisions. Under the parent company theory, the consolidated entity perspective assumed in the consolidated income statement, the consolidated balance sheet, and the consolidated retained earnings statement differs from the consolidated entity perspective assumed in the consolidated cash flow statement. Even under extant expositions of the entity theory, the consolidated entity perspective assumed in the consolidated income statement, the consolidated balance sheet, and the consolidated cash flow statement differs from the consolidated entity perspective assumed in the consolidated retained earnings statement. This paper develops a consistent consolidated entity perspective for all four consolidated financial statements. It demonstrates that under the entity theory, consolidated retained earnings includes the separate equities of both the parent company stockholders and the minority interest. As such, both elements of retained earnings should be reported in the consolidated retained earnings statement to make it comparable to the consolidated retained earnings statement of companies without subsidiaries or with only wholly owned subsidiaries. The effect on certain financial ratios of public companies may be substantial. The paper also demonstrates that for purchased subsidiaries, minority interest in consolidated retained earnings includes unamortized write-ups of identifiable net assets and goodwill arising from purchase-type business combinations.
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Okta Azalia, Aileen. "KETERKAITAN ANTARA PSAK NO. 22 KOMBINASI BISNIS TERHADAP PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASIAN." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 10, no. 2 (2023): 297–307. http://dx.doi.org/10.30640/ekonomika45.v10i2.822.

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Today in the business world, many companies look like a single company, but in fact the company consists of many separate companies that merge. Business combinations can occur when companies merge which will result in a unified company. Based on PSAK No. 22 regulates how to treat accounting activities business combination (bussinees combination) either acquisition or consolidation of ownership based on the acquisition of net assets and shares. There are conditions and treatments that need to be done by companies that do business combinations. Where after doing a business combination, then the parent company needs to make consolidated financial statements. Consolidation begins on the effective control date. The consolidated financial statements are made because there are controls that do not unify the processes of the companies that carry out the merger. The consolidated financial statements are a requirement provided by the statement of Financial Accounting Standards (PSAK) to provide information on the financial position and results of operations for the parent company and subsidiaries as if the entity were a single entity of the company. This article describes the relationship between PSAK No. 22 regarding business combinations in the preparation of the consolidated financial statements. Keywords: PSAK No. 22, Business Combination, Consolidated Financial Statements.
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Zhan, Ximing, Mengying Zhao, and Lijuan Yan. "An Empirical Study on the Influence of Consolidated Financial Statement’s Amplification Effect on Audit Fees." Discrete Dynamics in Nature and Society 2022 (May 16, 2022): 1–11. http://dx.doi.org/10.1155/2022/4691533.

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As the investing enterprise brings the invested enterprise into the consolidation scope, the number of the items in the consolidated financial statements is enlarged relative to the parent company’s financial statements, which is called the amplification effect of the consolidated financial statements. Using a sample of A-share listed companies in China from 2007 to 2019, this paper investigates the impact of consolidated financial statements’ amplification effect on audit fees. We find that the amplification effect of consolidated financial statements is positively related to audit fees, and the audit risk plays a mediating role. More specifically, the amplification effect of consolidated financial statements increases the audit risk and then increases the audit fees. Furthermore, the effect is more significant in state-owned enterprises (SOEs). This study contributes to a comprehensive understanding of the economic consequences of accounting standards for consolidated financial statements.
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KARBETOVA, Sh R., Zh Y. BEISEKOVA, N. BERDIMURAT та A. BERDIMURAT. "Шоғырландырылған және жеке қаржылық есептіліктің негіздері". Industrial transport of Kazakhstan, № 4(77) (28 грудня 2022): 123–32. http://dx.doi.org/10.58420/itk.2022.77.4.011.

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The article is devoted to the issue of the need for consolidated accounting and preparation of consolidated financial statements. The task of consolidated accounting is to properly reflect the financial flows of a consolidated group of enterprises. Consolidated groups of enterprises are economic associations of legally independent entities based on the acquisition of ownership rights of the parent company and control over subsidiaries. Consolidated accounting is an interconnected reflection and aggregation of accounting information in monetary terms about the facts of the economic life of a consolidated group of legally independent persons presented in accounting and reporting as a single economic unit. The problem of reflecting the consolidation processes and the results of the activities of groups, consolidated enterprises in the accounting of the Republic of Kazakhstan is relatively new. In the international financial reporting standards, sections are devoted to these issues, which define the basic principles for the formation of consolidated financial statements. The national consolidated reporting systems of many countries are created on the basis of these principles. At the same time, the specifics of the consolidation of Kazakhstani enterprises and the work of these groups require non-standard approaches to accounting organizations and reporting. Therefore, for domestic accounting, the solution of this issue is of great importance. Мақала шоғырландырылған есепті жүргізу және шоғырландырылған есептілікті жасау қажеттілігі мәселесіне арналған. Шоғырландырылған есепке алудың міндеті – кәсіпорындардың шоғырландырылған тобының қаржылық ағындарын тиісті түрде көрсету. Кәсіпорындардың шоғырландырылған топтары бас компанияның меншік құқығын алуға және еншілес кәсіпорындарды бақылауға негізделген заңды дербес тұлғалардың экономикалық бірлестіктері болып табылады. Шоғырландырылған есеп-бұл бухгалтерлік есеп пен есептілікте біртұтас экономикалық бірлік ретінде ұсынылған заңды дербес тұлғалардың шоғырландырылған тобының экономикалық өмір фактілері туралы ақшалай өлшемдегі есептік ақпараттың өзара байланысты көрінісі және агрегациясы. Қазақстан Республикасының есебінде топтардың, шоғырландырылған кәсіпорындардың шоғырландыру процестері мен қызметінің нәтижелерін көрсету проблемасы салыстырмалы түрде жаңа. Қаржылық есептіліктің халықаралық стандарттарында шоғырландырылған қаржылық есептілікті қалыптастырудың негізгі принциптері анықталған бөлімдер осы мәселелерге арналған. Көптеген елдердің шоғырландырылған есептілігінің ұлттық жүйелері осы қағидаттар негізінде құрылады. Сонымен қатар, қазақстандық кәсіпорындарды шоғырландыру және осы топтардың жұмысының ерекшелігі есепке алу ұйымдарына және есептілікті жасауға стандартты емес тәсілдерді талап етеді. Сондықтан отандық бухгалтерлік есеп үшін бұл мәселені шешудің маңызы зор. Статья посвящена вопросу необходимости ведения консолидированного учета и составления консолидированной отчетности. Задача консолидированного учета – надлежащее отражение финансовых потоков консолидированной группы предприятий. Консолидированные группы предприятий являются экономическими объединениями юридически самостоятельных лиц, основанными на приобретении прав собственности материнской компании и контроле над дочерними предприятиями. Консолидированный учет представляет собой взаимосвязанное отражение и агрегирование учетной информации в денежном измерении о фактах хозяйственной жизни консолидированной группы юридически самостоятельных лиц, представленных в учете и отчетности как единая экономическая единица. Проблема отражения процессов консолидации и результатов деятельности групп, консолидированных предприятий в учете Республики Казахстана сравнительно нова. В международных стандартах финансовой отчетности этим вопросам посвящены разделы, в которых определены основные принципы формирования консолидированной финансовой отчетности. Национальные системы консолидированной отчетности многих стран создаются на основе именно этих принципов. Вместе с тем, специфика консолидации казахстанских предприятий и работы этих групп требует нестандартных подходов к организациям учета и составлению отчетности. Поэтому для отечественного бухгалтерского учета решение этого вопроса имеет огромное значение.
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SEMENOVA, Svitlana. "Goodwill measurement in consolidated financial statements." Scientia fructuosa 154, no. 2 (2024): 158–84. http://dx.doi.org/10.31617/1.2024(154)09.

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The largest business in terms of capitali­zation value, revenues and profits was formed as a result of a business combination. Consolidated financial statements are of undoubted value to users and stakeholders in assessing risks, prospects and analyzing the interaction of companies within the group. Special indicators of consolidated financial statements, such as goodwill, allow estimating the expected value of acquired companies in a business combination. However, the current methodology does not allow for the evaluation of all aspects of value that constitute goodwill. The aim of the article is to supplement the methods of goodwill valuation in business combinations for further substan­tiated disclosure in consolidated finan­cial statements, in accordance with the interests and needs of investors and managers. The research methodology is based on a systematic approach, critical analysis, synthesis, induction and deduc­tion, comparison, economic-mathematical methods of goodwill calculation, and genera­lization of principles of consolidated reporting. An analysis of key international standards allowed us to determine the peculiarities of applying the acquisition method for different types of business combinations. The share of ownership in an investee determines the nature of influence and the method of consolidation. Goodwill is the difference between the purchase price and the fair value of the net assets acquired in a business combination. When companies merge, goodwill reflects the intangible aspects of the business and the expected added value, which serves as the investment object. Therefore, methods for valuing goodwill during business combinations are identified to disclose in consolidated finan­cial statements in accordance with IFRS. Additionally, a group of complementary good­will valuation methods is systematized to determine and justify all aspects of forming the undisclosed added value of the investee compa­ny. The proposed methodology allows for considering the interests of various stakeholders in goodwill valuation. It is crucial to regard the goodwill disclosed in the financial statements as consent and willingness of the parent company to pay more, based on evidence and calculations obtained through a comprehensive goodwill valuation methodology. The proven hypothesis of the research suggests that for a justified valuation of goodwill during consolidation, it is necessary to supplement existing approaches and measure the value of brand, long-term stability, sustainable development, corporate so­ci­al responsibility, and utilize artificial intelli­gence. Goodwill reflects strategic value but may also be subject to impairment if its value is not sufficiently supported by expected profits.
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Dissertations / Theses on the topic "Consolidated financial statements"

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Santis, Serena. "Consolidated financial statements in the public sector. Development and future directions." Doctoral thesis, Universita degli studi di Salerno, 2017. http://hdl.handle.net/10556/2424.

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2015 - 2016<br>In the last decades, on the wave on the new public management philosophy (Christensen and Lægreid, 2002; Gow and Dufour, 2000; Pollitt & Summa, 1997), a profound process of changes has involved the public sector. The increase of inter-municipal collaboration and public-private partnerships can be observed, with the main aim being to improve the quality of services and fulfil the needs of citizens. The main aspect of the decentralization (contracting-out as well as privatization) is that many activities rare frequently managed through controlled entities. In this new context, consolidated financial statements (CFS) are able to ensure a complete picture of the whole group at both central and local levels (Wise, 2006 Newberry, 2007; Grossi and Newberry, 2009) overlapping the limits of the financial statements. The aim of this research is to investigate the development of the CFS in the public sector highlighting why the importance of this tool is growing, what role CFS play in different contexts, what issues are mainly investigated and what are the future directions of the research in this field. The first step of the research is an overview of the state of the art on the topic, consisting of a structured literature review on public sector CFS. The aim is to clarify what it has been done as well as the future research agenda. In particular, this step of the thesis concentrates on how the CFS literature is developing, pointed out its focus as well as the future of CFS research within the public sector. The main findings emphasize that previous literature has largely investigated technical issues, paying less attention on theoretical issues. Additionally, previous studies are largely based on qualitative methodology. Finally, a dichotomy between private vs. public sector accounting standards and, more generally, rules and criteria (relating to several issues, especially the definition of the consolidation area) emerge. Focusing on this last point, the second step concentrates on a particular technical aspect: the definition of consolidation area by International Public Sector Accounting Standards Board (IPSASB). The literature has highlighted that the public sector international standards follow the private sector rules, defining similar criteria. Previous literature has largely debated this issue. More specifically, in order to understand the appropriateness of the “control approach” for the definition of consolidation area within the public sector, the different approaches have been investigated through an analysis of the comment letters submitted by the respondents of the Exposure Draft no. 49, which will replace the current IPSAS 6 in the new IPSAS 35. In fact, the IPSASB has recently published three new Exposure Drafts, among them, the ED no. 49 on consolidated financial statements. The focus is specifically on the assessment of control based on three key elements: “Power over the other entity”; “Exposure, or rights, to variable benefits from its involvement with the other entity”; and “The ability to use its power over the other entity to affect the nature or amount of the benefits from its involvement with the other entity”. The main findings of the research concern both the acceptance of the alignment between the proposed new standard and the IFRS 10 and the key role played by the control approach in contrast to other alternative approaches (such as the budgetary one). The third step is based on a simple consideration: in several countries, public sector CFS are not mandatory; therefore, this tool is frequently implemented on a voluntary basis. Accordingly, this step of the thesis investigates the reasons underlined this voluntary implementation of CFS. In accordance with the legitimacy and institutional theory perspectives, this step explains the voluntary implementation of CFS in accordance with the aim of legitimating the deployment of a LG towards citizens as well as of achieving conformity with the institutional environment. The research focuses on the Italian context because, recently, local government can decide to prepare CFS adhering experimental period defined by Decree no. 118/2011. A questionnaire was sent to both the Financial Councillor and the Chief Financial Manager, and with a principal component analyses and a regression model, the principal findings are that the choice to use the CFS is supported by both by strategic and technical reasons. [edited by author]<br>Negli ultimi anni, le riforme del New Public Management (Christensen e Lægreid, 2002; Gow e Dufour, 2000; Pollitt & Summa, 1997), hanno radicalmente modificato il settore pubblico prevedendo l’introduzione di strumenti mutuati dalle realtà di impresa finalizzata al miglioramento della funzionalità dei processi gestionali e organizzativi e l’adozione di nuove logiche gestionali improntate a criteri di efficacia strategica ed efficienza operativa. In particolare, gli obiettivi principali hanno riguardato il soddisfacimento delle esigenze dei cittadini mediante il miglioramento della qualità dei servizi resi e una maggiore flessibilità operativa nell’erogazione di tali servizi che ha comportato la decentralizzazione di numerose attività e la nascita di molte collaborazioni e partenariati tra soggetti pubblici e soggetti pubblici e privati. In questo nuovo contesto di gruppo, il bilancio consolidato ha assunto un rilievo crescente inteso quale adeguato strumento in grado di assicurare un quadro completo di tutto il gruppo sia a livello centrale che locale (Wise 2006 Newberry, 2007; Grossi e Newberry, 2009), superando i limiti inerenti alla rappresentazione delle informazioni economico-patrimoniali nell’ambito del bilancio d’esercizio riferibile alla singola entità pubblica. Lo scopo della ricerca è di analizzare l’evoluzione degli studi sul bilancio consolidato nell’ambito del settore pubblico, evidenziando sia il ruolo assunto da tale strumento sia le diverse problematiche inerenti il suo utilizzo nell’ambito dei diversi livelli di governo cercando di delineare le future direttrici della ricerca La prima fase della ricerca si sostanzia in una ricognizione dello stato dell'arte in tema di bilancio consolidato nel settore pubblico, mediante un’analisi dettagliata della letteratura esistente impiegando a livello metodologico, una structured literature review. L’obiettivo perseguito in questa fase si riconduce alla descrizione sistematica dell’evoluzione in letteratura sul topic evidenziando quali sono i filoni della ricerca principalmente dibattuti e le future direttrici della ricerca. I principali risultati sottolineano che la letteratura ha indagato prevalentemente questioni tecniche come ad esempio l’adeguatezza degli International Public Sector Accounting Standards (IPSAS) per il contesto pubblico, considerando che tali principi sono conformi agli standards utilizzati nel settore privato; le regole e 2 i criteri per la determinazione dell’area di consolidamento e l’impiego del bilancio consolidato. Sulla base di tali risultati, procedono i successivi step. La seconda fase della ricerca si focalizza sulla definizione dell’area di consolidamento così come stabilita dai principi contabili internazionali del settore pubblico. Recentemente, l’International Public Sector Accounting Standards Board (IPSASB) nel modificare il principio IPSAS 6 (ora IPSAS 35) riguardante il Bilancio consolidato, ha emanato l’Exposure Draft n.49. In particolare, al fine di comprendere l’adeguatezza del concetto di “controllo” (basato sui seguenti elementi chiave “Power over the other entity”; “Exposure, or rights, to variable benefits from its involvement with the other entity”; e “The ability to use its power over the other entity to affect the nature or amount of the benefits from its involvement with the other entity), sono stati analizzati i contenuti delle “lettere di commento” pervenute a tale Exposure Draft. I principali risultati della ricerca riguardano sia l’accettazione dell’allineamento tra il nuovo standard proposto (ED. 49 in seguito statuito quale IPSAS 35) e l’IFRS 10 (riguardante il settore privato), sia il ruolo chiave svolto dal “metodo di controllo” a differenza di altri approcci alternativi (come l’approccio di budget) per la definizione dell’area di consolidamento. La terza fase della ricerca si sofferma sull’impiego del bilancio consolidato; in particolare, considerando che nel panorama internazionale, alcuni Paesi utilizzano da molti anni tale strumento in via obbligatoria; altri Paesi, invece, lo hanno implementato solo di recente e su base volontaria, è risultato interessante indagare le ragioni che sottendono alla implementazione volontaria del bilancio consolidato in conformità con le prospettive di legittimità (la volontà di evidenziare una gestione legittima nei confronti degli stakeholder) e con la teoria istituzionale (la volontà di essere conforme con le regole definite a livello centrale, nonché la possibilità di comprendere lo strumento in maniera preventiva). In questa prospettiva, la ricerca si sofferma sul contesto italiano, poiché recentemente, gli enti locali italiani potevano decidere di implementare il bilancio consolidato in via volontaria, aderendo alla sperimentazione promossa dal Decreto legislativo n. 118/2011. Attraverso una survey, si sono investigate le ragioni che hanno spinto gli enti locali ad aderire alla sperimentazione ed in particolare alla redazione del bilancio consolidato. I principali risultati mostrano che la scelta di implementare il bilancio consolidato è supportata sia da ragioni strategiche che tecniche. [a cura dell'autore]<br>XV n.s.
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Lombardo, Alessandra <1995&gt. "Business networks and business groups: the use of consolidated financial statements." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/16457.

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Business networks are a network of companies, working together to achieve certain objectives. These objectives can be both strategical and operational and are used by business networks based on their role in the market. These form of business helps small and medium-sized enterprises (SME) to become more competitive and innovative. In Italy, due to the financial crisis, many business networks were formed to help small and medium-sized firms to be able to compete in the European and, more broadly, in the International market. In Italy, the business network contract is the instrument with which companies regulate forms of collaboration and cooperation. The legislator, with the Law n. 134/2012 introduced the possibility that, with the business network contract, the contracting parties could create an autonomous legal entity, endowed with legal subjectivity, envisaging that if the establishment of the common fund is intended, the network may register in the ordinary section of the Register of Companies in whose district its headquarters is established; with this registration, the network acquires legal subjectivity. Therefore, the network contract can give life, based on the will of the contracting parties, to a new legal entity, the so-called “subject network”. The subject network has the obligation to have a common asset fund and a common body that carries out activities with third parties. As it is, it must, within two months of the end of the year, draw up a balance sheet, observing the rules relating to the financial statements of a joint-stock company and deposit them at the office of the Register of Companies of the place where the business network is located. The work presented here has the goal to contextualize the scope of the rules related to the presentation of the financial statement in business networks and to propose their substitution with a consolidated financial statement, as it applies to groups of businesses. A consolidated financial statement would allow to know the network’s financial structure, the degree of financial independence and the level of debt, the governance and ownership of the group, the overall cost of the that, the composition of network costs, especially those that are the most significant items. The consolidated information provides the opportunity, also, to have the knowledge about the different composition of income as well as the analysis of a possible forecast of the business networks’ components as well as to formulate programs for a better future optimization.
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Goodwin, Jennifer D. "The valuation and accounting treatment of goodwill arising on consolidation : a survey of companies making corporate acquisitions during the period, 1980-1983 /." Title page, table of contents and abstract of thesis only, 1985. http://web4.library.adelaide.edu.au/theses/09ECM/09ecmg656.pdf.

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Podolská, Michaela. "Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444246.

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The diploma thesis focuses on differences in the preparation of consolidated financial statements according to Austrian and Czech legislation. Although the countries are located in the European Union and the legislation of individual countries is increasingly corrected, there are some differences in the preparation of consolidated financial statements according to the legislation of both countries. These differences are explained by selected economic indicators on the results of the consolidation group. The diploma thesis also includes the preparation of a methodological manual for the preparation of consolidated financial statements according to the legislations of both countries, based on information from the user.
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Šmídová, Jana. "Konsolidovaná účetní závěrka." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9407.

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Consolidation of financial statements under Czech accounting rules and under IFRS. Definition of consolidated unit. Modification of financial statements. Exclusion of intergroup relationship. Goodwill. Methods of consolidation.
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Lauer, Markus. "Gemeinsam geführte Unternehmen im Bilanz- und Gesellschaftsrecht /." Frankfurt am Main : Lang, 2006. http://www.gbv.de/dms/ilmenau/toc/509016863.PDF.

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Rich, John C. (John Carr). "The Equity Method of Accounting and Unconsolidated Subsidiaries: An Empirical Study." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc332424/.

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The objectives of this study are to determine the effect on certain financial statement relationships of using the equity method to account for subsidiaries in lieu of consolidation and to gather evidence to suggest whether or not bond rating agencies take into consideration these effects in rating corporate bonds. Sixty manufacturing companies listed in COMPUSTAT as having a subsidiary accounted for by the equity method compose the experimental group. The remaining manufacturing companies in COMPUSTAT compose the control group. Computation of eight variables from COMPUSTAT provided data from the companies' original financial statements. Consolidating the subsidiaries of the experimental companies using annual 10-K data made it possible to recompute the same eight variables with these subsidiaries consolidated into the parents' statements. Comparison of the variables for the companies before and after consolidation revealed that five of the eight variables were substantially different and that the differences were statistically significant. Horrigan's multiple regression bond rating model provided indirect evidence to examine which method (equity or consolidation) bond raters use in their rating process. The model is a surrogate for the rating process. Use of the model necessitated calculation of two sets of regression coefficients—one using data in which subsidiaries were accounted for by the equity method and a second when the subsidiaries are consolidated. A derivation sample drawn randomly from both the experimental and control groups provided the data for computation of the coefficients. Comparison of predictions using the two sets of coefficients and validation sample company data revealed that the consolidated method data generated predictions in greater agreement with Moody's bond ratings than did the equity method data. The N-probit technique indicated that the predictions of Horrigan's model are not biased. The research suggests that bond raters find data based on consolidation of subsidiaries more important in their analyses than data based on the equity method. This suggests that the FASB should modify generally accepted accounting principles with regard to the equity method of accounting for unconsolidated, majority-owned subsidiaries.
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Kolářová, Renáta. "Konsolidovaná účetní závěrka." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224024.

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This diploma thesis deal with the consolidated financial statement and with the use of methods of financial analysis for the consolidated financial statement. Thesis is focused on form, methods, procedures and the financial performance of the parent company and the consolidated group. It includes analysis of problems, identification of causes and possible solutions.
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Strazzacappa, Alberto <1994&gt. "Consolidated Financial Statements. The identification of group’s boundaries for control purposes: a comparison between IAS/IFRSs versus US GAAPs." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15749.

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This thesis starts from the awareness that financial information is key for investors in order to make value decisions in global capital markets where companies nowadays operate. And this is even more accentuated when it comes to multinational enterprises, organised in complex structures (usually as a group), with the aim to look beyond the stand-alone financial statements of single entities. Heretofore, data did not play such a critical role: with globalisation and state-of-the-art technologies, corporate disclosure evolved significantly. The research work is intended to fill the gap present in the literature by offering to the reader the tools for reaching a comprehensive knowledge of how control is assessed for recognizing group’s boundaries, by looking both at IFRS Standards and US GAAP Principles. Across the chapters, we will discover what control is and, at the end of the reading, we should have a strong understanding about how different consolidation models work and when they apply. We will go through their limits, differences and peculiarities, thereby adopting a transverse approach. Furthermore, we will see also how companies behave when they no longer control another entity or a pool of assets. In the last stage, fundamental to the entire analysis will be the auditors’ standpoints that will ease the overall apprehension. Eventually, we will try to sketch humble conclusive considerations regarding the relevance in assessing control to properly define the consolidation perimeter, thus conveying to investors purposeful, meaningful and worthy information about the group’s performance and helping increasingly complex businesses to improve consolidation practices aimed at facing upcoming challenges in a long-term horizon.
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Pisanello, Cristina <1997&gt. "International accounting standards: the criteria adopted for the consolidated financial statements. Post Implementation review of IFRS 10, 11, 12." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/20169.

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This thesis aims to analyze the consolidation package for financial statements and more in particular the Post implementation review of IFRS 10, 11 and 12. The scope of this thesis is to investigate the effects of the adoption of the IFRS 10, 11 and 12 and to analyze the comment letter received after the publication of the Request for Information.
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Books on the topic "Consolidated financial statements"

1

Tan, Liong Tong. Consolidated Financial Statements. 6th ed. CCH, a Wolters Kluwer Business, 2011.

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Tan, Liong Tong. Consolidated financial statements. CCH, a Wolters Kluwer Business, 2013.

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Organisation for Economic Co-operation and Development. Working Group on Accounting Standards., ed. Consolidated financial statements: Report. Organisation for Economic Co-operation and Development, 1988.

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Chitty, David. Model group financial statements. Accountancy Books, 1998.

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White, Allen. La consolidation directe: Principes et cas pratiques. De Boeck Professional Publishing, 1990.

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Montier, Jean. Techniques de consolidation. Economica, 1995.

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Sougné, Danielle. La consolidation des comptes en Belgique: Études empiriques et réflexions théoriques. CIACO, 1995.

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Committee, Consultative Committee of Accountancy Bodies Accounting Standards. Consolidated accounts: Proposed statement of standard accounting practice. Accounting Standards Committee, 1990.

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Cinque, Ettore. Le transazioni intragruppo nel bilancio consolidato. CEDAM, 1996.

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Wood, Marcia. Consolidating financial statements. National Association of College and University Business Office, 1995.

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Book chapters on the topic "Consolidated financial statements"

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Lessambo, Felix I. "Consolidated Financial Statements." In Financial Statements. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15663-2_20.

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Lessambo, Felix I. "Consolidated Financial Statements." In Financial Statements. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5_20.

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Collis, Jill. "Consolidated Financial Statements." In Financial Accounting. Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_7.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Consolidated financial statements." In Business Accounting. Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_8.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Consolidated financial statements." In Business Accounting. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_9.

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Hussey, Roger, and Audra Ong. "Business Combinations and Consolidated Financial Statements." In Corporate Financial Reporting. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_16.

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Buschhüter, Michael, and Andreas Striegel. "IAS 27 – Consolidated and Separate Financial Statements." In Kommentar Internationale Rechnungslegung IFRS. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_26.

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Carini, Cristian, and Claudio Teodori. "Making Financial Sustainability Measurement More Relevant: An Analysis of Consolidated Financial Statements." In Financial Sustainability of Public Sector Entities. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-06037-4_6.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 33—Consolidated Financial Statements." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_37.

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Gluzová, Tereza. "The Revised Control Concept in the Consolidated Financial Statements of Czech Companies." In New Trends in Finance and Accounting. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49559-0_40.

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Conference papers on the topic "Consolidated financial statements"

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Çürük, Turgut, and Ayşe Tanyeri. "The Impact of Consolidated Financial Statements on Performance of Financial Institutions: A Key Study from Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01360.

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Financial statements prepared by companies are the main sources of information for those who make economic decisions about the companies. As the listed companies in many countries (at least on the large European stock market) have one or more subsidiaries, they are obligated by regulations to prepare dual financial statements (individual and consolidated). Unlike the practices in developed European stock exchanges, companies listed on the stock exchange in Turkey, which used to prepare individual financial statements until 2005, have been preparing only consolidated financial statements in accordance with national accounting and financial reporting standards which were adopted from International standards since then. As of today, individual financial statements have not been prepared by Turkish companies. Only exception to this general practices are the Real Estate Investment Trusts (REITs) registered with Capital Market Board (CMB). As the discussions and results of some empirical studies in the literature indicate that impact of consolidated and individual financial statements on the performances of companies are different. In line with these arguments in literature, this study, focusing on the REITs registered with CMB in Turkey, attempts to investigate the impact of consolidated financial statements on performance of financial institutions (REITs). In this context, value relevance is used as a proxy to measure the performance. Than the impact of indicators as regards to profit and owners’ equity observed from two different sets of financial statements of the same Real Estate Investment Trusts on the value relevance of companies are analyzed.
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Lianfeng Xia. "Scope changes impact on book performance of consolidated financial statements." In 2012 First National Conference for Engineering Sciences (FNCES). IEEE, 2012. http://dx.doi.org/10.1109/nces.2012.6543875.

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Garcia, Nuno, Carlos Barros, and Fernanda Alberto. "Maximising ERP capabilities in order to preparate Consolidated Financial Statements- a practical application." In 2022 17th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2022. http://dx.doi.org/10.23919/cisti54924.2022.9820031.

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Zabaznova, Daria. "Conceptual framework for the formation of consolidated financial statements in the agricultural holding." In Proceedings of the Volgograd State University International Scientific Conference "Competitive, Sustainable and Safe Development of the Regional Economy" (CSSDRE 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/cssdre-19.2019.128.

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Curagău, Natalia, and Angela Popovici. "Evolution of legislation on the consolidated accounts of financial-industrial groups." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.13.

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The current legislation establishes the conditions for the creation, state registration, operation and liquidation of financial and industrial groups, the rights and obligations of their members, and also ensures the protection of the rights and legitimate interests of members of financial and industrial groups, including regulating the aggregation and presentation of information about the companies of the group in consolidated financial statements. The company that controls the financial and industrial group is liable for its obligations with all property belonging to it on the basis of property rights and is not responsible for the obligations of the members of the financial and industrial group. The specifics of the responsibility of the parent organization and members of the financial and industrial group are established in the agreement on the creation of the group.
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Generalova, Natalia, and Ekaterina Gorlovaya. "Conceptual transformation of “de facto” control in preparing consolidated financial statements: the experience of Russian companies." In Proceedings of the Third International Economic Symposium (IES 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/ies-18.2019.28.

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Užíková, Lenka. "Specifics of Consolidation from the Point of View of the Statutory Auditor in the Event of Loss of Control." In EDAMBA 2021 : 24th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2022. http://dx.doi.org/10.53465/edamba.2021.9788022549301.530-540.

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The loss of control of a parent company over the subsidiary is a very specific area of consolidation, which, however, must also be addressed by the statutory auditor. This is called deconsolidation. The aim of this paper is to analyze the process of deconsolidation and reflect it on two practical examples. We will first analyze the specifics of deconsolidation from the point of view of the statutory auditor and then reflect them on practical examples, dealing with two cases - the sale of a subsidiary, which at the time of sale has higher equity than at the time of acquisition and at the time of sale lower equity than at the time of acquisition of the share. We will show how to proceed in these cases, as we will be working with the data on the subsidiary as of the date when the parent company will no longer have control over the subsidiary. Based on the solution of examples, which will be reflected numerically and in tables that will show the individual data in the individual and consolidated financial statements, we will see how deconsolidation will affect the consolidated financial statements in individual cases.
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Darnowska, Magdalena. "International accounting standards in assessing the financial condition of business entities." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.33.

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The article describes the impact of International Accounting Standards on the assessment of the financial condition of business entities. In Poland, the provisions of the Accounting Act are mandatory. In the absence of regulations in the Act, the company should be guided by national accounting standards, and only then by International Accounting Standards. However, all companies listed on the stock exchanges of the Member States of the European Union, and thus also on the Warsaw Stock Exchange, must prepare consolidated financial statements in accordance with IFRS. The Polish Accounting Act also imposed this requirement on all banks. For this reason, IAS have a very large impact on the assessment of the financial condition of these entities.
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Khakhonova, N. N., Yu N. Kirkach, N. Yu Koroleva, and S. G. Agabekyan. "Use of Evaluation Indicators in the Composition of the Consolidated Financial Statements in Digital Format of Economic Space." In III International Scientific and Practical Conference "Digital Economy and Finances" (ISPC-DEF 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200423.038.

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Rimeš, Michal. "Analysis of the Capital Structure of the Company in the Period Before and During the COVID-19 Pandemic." In EDAMBA 2023: 26th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2024. http://dx.doi.org/10.53465/edamba.2023.9788022551274.250-260.

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This paper summarizes the optimal capital structure, comparing the period before and during the COVID-19 pandemic. Using the analysis of financial statements, we deal with the adequacy of the capital structure, drawing on the available literature that describes both classical and current models. We concluded that the company’s low credit indebtedness was very beneficial for companies during the pandemic period since companies with a high credit burden were much more likely to become insolvent. The company we monitor draws foreign sources of coverage mainly from the sources of the consolidated whole, which is a huge competitive advantage, but we realize that not every company has such possibilities. In addition, itis necessary to monitor liquidity indicators, because our analysis showed that although the company, we monitor is financially sound and in excellent shape, it may have problems with repaying its liabilities, as its liquidity ratios have been below the optimal threshold for a long time.
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Reports on the topic "Consolidated financial statements"

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Consolidated Financial Statements 2020. Mekong River Commission Secretariat, 2021. http://dx.doi.org/10.52107/mrc.ajg0nb.

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Consolidated Financial Statements 2018. Mekong River Commission Secretariat, 2019. http://dx.doi.org/10.52107/mrc.ajg67i.

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Consolidated Financial Statements 2019. Mekong River Commission Secretariat, 2020. http://dx.doi.org/10.52107/mrc.ajg3ud.

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Consolidated Financial Statements 2011. Mekong River Commission Secretariat, 2011. http://dx.doi.org/10.52107/mrc.ajgt5r.

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Consolidated Financial Statements 2013. Mekong River Commission Secretariat, 2013. http://dx.doi.org/10.52107/mrc.ajgfu5.

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Consolidated Financial Statements 2015. Mekong River Commission Secretariat, 2016. http://dx.doi.org/10.52107/mrc.ajg7sl.

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Consolidated Financial Statements 2017. Mekong River Commission Secretariat, 2018. http://dx.doi.org/10.52107/mrc.ajg79u.

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Consolidated Financial Statements 2016. Mekong River Commission Secretariat, 2017. http://dx.doi.org/10.52107/mrc.ajg7g9.

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Consolidated Financial Statements 2012. Mekong River Commission Secretariat, 2013. http://dx.doi.org/10.52107/mrc.ajgt11.

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Consolidated Financial Statements 2014. Mekong River Commission Secretariat, 2014. http://dx.doi.org/10.52107/mrc.ajg88h.

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