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: 25 July 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 stud
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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
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Aprilya Retno Sasviranti, Fevinia Ulfada, Fuad Andrian, and Endang Kartini Panggiarti. "Analisis Penyajian PSAK 65 dan Relevansinya Terhadap PSAK 22 Dan PSAK 15 pada Laporan Keuangan Konsolidasi Perusahaan PT Mulia Industrindo Tbk." Jurnal Kendali Akuntansi 2, no. 1 (2023): 296–304. https://doi.org/10.59581/jka-widyakarya.v2i1.2139.

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The presentation of Consolidated Financial Statements is regulated by the guidelines contained in the Statement of Financial Accounting Standards (PSAK) 65. Apart from these regulations, there are two additional PSAKs which regulate relevant aspects related to the presentation of Consolidated Financial Statements, namely PSAK 22 concerning Accounting for Business Combinations and PSAK 15 concerning Accounting for Investments in Associated Companies. This study aims to analyze the presentation of the Statement of Financial Accounting Standards (PSAK) 65 and its relevance to PSAK 22 and PSAK 15
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Misirov Komoliddin Mamasabirovich and Ganiev Shahriddin Vohidovich. "The Current Consolidated Financial Statements Need to be Revised." International Journal on Economics, Finance and Sustainable Development 6, no. 1 (2024): 23–29. http://dx.doi.org/10.31149/ijefsd.v6i1.5164.

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This article covers aspects related to increasing investment attractiveness and reporting transparency in the preparation of consolidated financial statements in joint-stock companies based on international standards of financial statements. The organizational and methodological aspects of the preparation of consolidated financial statements in accordance with the international standards of financial statements are revealed, paying attention to the elements of the report on the statement of financial position, profit and loss and cash flow.
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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 curren
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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 fo
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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 assu
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Lim, Seung-Yeon. "Consolidated Financial Statements, Industry Classification, and Discretionary Accruals." Dongguk Business Research Institute 47, no. 1 (2025): 1–20. https://doi.org/10.55685/bcr.2025.47.1.1.

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This study analyzes the effect of the difference between consolidated and separate financial statement revenue on the appropriateness of discretionary accruals, focusing on Korean listed companies for which the consolidated financial statement became the primary financial statement following the adoption of K-IFRS. Discretionary accruals are typically estimated using accrual models by industry and year. A large revenue discrepancy between consolidated and separate financial statements may indicate that the performance of subsidiaries in various industries could influence the estimation of disc
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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
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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, con
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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 c
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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 prepara
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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
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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
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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"

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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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Maggioni, Massimiliano, and Giuseppe Turchetti. "Introduction to IFRS and Consolidated Financial Statements." In Springer Texts in Business and Economics. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-319-52851-9_27.

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Bi, Keru. "Development and Practice of Consolidated Financial Statements Teaching Case." In Advances in Social Science, Education and Humanities Research. Atlantis Press SARL, 2025. https://doi.org/10.2991/978-2-38476-422-8_2.

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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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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 acc
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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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Sekerez, Vojislav. "PREVOĐENJE FINANSIJSKIH IZVEŠTAJA U STRANOJ VALUTI – IZAZOVI ZA KVALITET KONSOLIDOVANOG FINANSIJSKOG IZVEŠTAVANJA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.525s.

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The rapid increase in the number of groups of companies that operate internationally leads to an increase in the importance of consolidated financial statements, but at the same time it also imposes numerous challenges when compiling them. The process of translating financial statements of foreign subsidiaries into the reporting currency of the parent company has been the subject of frequent changes in accounting regulations in the last few decades, which was often accompanied by controversies and divergent views between members of the academic and professional public. The methodological frame
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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 prope
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Curagau, Natalia, Rodica Cusmaunsa, and Iuliana Tugulschi. "The current problems and techniques of establishing and conducting procedures for the consolidation process." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.15.

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The article focuses on research, which is carried out through a study on the establishment of current problems and the technique of determining and carrying out the procedures of the consolidation process. The research aims to identify the basic steps related to the prior restatement of accounting information and the impact of such restatements of information of individual financial statements of the entities – the affiliated companies, which are included in the scope of consolidation, on the way of carrying out and establishing the working procedures on the process of consolidation of financi
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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 o
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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 al
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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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