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1

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

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2

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

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3

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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4

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

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5

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

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6

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

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7

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

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8

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

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9

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

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10

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

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11

Lowe, Howard D. Shortcomings of Japanese consolidated financial statements. American Accounting Association, 1990.

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12

Tezzon, Massimo. La disciplina del bilancio consolidato: Prassi e problemi applicativi. Giuffrè, 1994.

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13

United States. Congress. House. Committee on Government Reform. Subcommittee on Government Management, Information, and Technology. Can the federal government balance its books?: A review of the federal consolidated financial statements : hearing before the Subcommittee on Government Management, Information, and Technology of the Committee on Government Reform, House of Representatives, One Hundred Sixth Congress, first session, March 31, 1999. U.S. G.P.O., 2000.

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14

Leissing, Thomas. Konzernbilanzpolitik im Rahmen der Kapitalkonsolidierung. Linde, 1996.

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15

Taylor, P. A. Consolidated financial statements: Concepts, issues and techniques. Paul Chapman, 1988.

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16

Ernst & Whinney., ed. L' Impact de la Septième directive: La consolidation des comptes en Europe. Editions techniques professionnelles, 1985.

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17

Machado, José R. Braz. Consolidação de contas. Editorial Notícias, 1993.

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18

Hérail, Jacques. Pratique de la consolidation des comptes. Dunod, 1985.

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19

Restrepo, Javier E. García. Estados financieros: Consolidación y método de participación. Ecoe, 2002.

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20

Bastia, Paolo. La formazione del bilancio consolidato. Clueb, 1991.

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21

Board, Financial Accounting Standards. Consolidated financial statements: Policy and procedures : proposed statement of financial accounting standards. FASB, 1995.

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22

United, States Congress House Committee on Government Reform Subcommittee on Government Efficiency Financial Management and Intergovernmental Relations. The federal government's consolidated financial statements: Are they reliable? : hearing before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations of the Committee on Government Reform, House of Representatives, One Hundred Seventh Congress, second session, April 9, 2002. U.S. G.P.O., 2003.

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23

Zwingmann, Lorenz. Die Abbildung ökonomischer Beziehungen zwischen Mutter- und Tochterunternehmen im Jahresabschluss des Konzerns. J. Eul, 1994.

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24

Caratozzolo, Matteo. Il bilancio consolidato di gruppo: Profili economici e giuridici. Giuffrè, 1994.

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25

Meyer, Janice M. An analysis of issues related to new basis accounting. Financial Accounting Standards Board of the Financial Accounting Foundation, 1991.

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26

Bensadon, Didier. Les comptes de groupe en France, 1929-1985: Origines, enjeux et pratiques de la consolidation des comptes. Presses universitaires de Rennes, 2010.

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27

Alberts, Herman López. Consolidación contable e introducción a sus aspectos fiscales. CISS, 1999.

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28

Gauthier, Michel. La consolidation par la méthode des variations: Une nouvelle approche pratique de la comptabilité de consolidation. Librairies techniques, 1985.

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29

United States. Office of Management and Budget. The federal government's financial health: A citizen's guide to the 2007 financial report of the United States government. Office of Management and Budget, 2008.

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30

Cummins, Jason G. Accounting standards, information flow, and firm investment behavior. National Bureau of Economic Research, 1994.

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31

Angelo, Palma, and Colombo Giovanni E, eds. Il bilancio di esercizio e il bilancio consolidato. 2nd ed. Giuffrè, 1999.

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32

Colucci, Eugenio. Il bilancio d'esercizio e il bilancio consolidato: Analisi e soluzioni tecniche. 5th ed. CEDAM, 2002.

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33

Angelo, Palma, and Colombo Giovanni E, eds. Il bilancio di esercizio. 3rd ed. Giuffré, 2003.

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34

Colucci, Eugenio. Il bilancio d'esercizio e il bilancio consolidato: Dopo l'attuazione delle direttive comunitarie : analisi, commenti e soluzioni tecniche. CEDAM, 1992.

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35

Ireland, Chartered Accountants, ed. Consolidated financial statements: A step-by-step approach. Chartered Accountants Ireland, 2011.

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36

Pacter, Paul. An analysis of issues related to consolidation policy and procedures. Financial Accounting Standards Board of the Financial Accounting Foundation, 1991.

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37

Kurmanova, Aliya. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2023978.

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The textbook reveals the conceptual foundations of the preparation and presentation of accounting (financial) statements, its composition and content, the procedure for the formation of accounting indicators of individual accounting statements, the basics and methodological aspects of the preparation of consolidated financial statements. In accordance with the course program, questions for self-control, tests and practical tasks for the formation of accounting indicators of accounting (financial) statements of a commercial organization are presented. Meets the requirements of the latest genera
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38

Office, United States Government Accountability. Understanding the primary components of the annual financial report of the United States government. United States Government Accountability Office, 2005.

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39

Pizzo, Michele. L' area di consolidamento nei bilanci di gruppo. Casa editrice dott. Antonio Milani, 1989.

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40

Krimpmann, Andreas. Principles of group accounting under IFRS. John Wiley & Sons, Inc., 2015.

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41

Ŭnhaeng, Hanʼguk Sanŏp, ред. Kyŏngyŏng chido yŏnʼgu: Tʻŭkchip Yŏnʼgyŏl chaemu chepʻyo kijun kwa kŭ munjechŏm e kwanhan sogo. Hanʼguk Sanŏp Ŭnhaeng, 1985.

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42

Sigidov, Yuriy, Elena Oksanich, Galina Yasmenko, Irina Babalykova, and Vadim Bashkatov. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/1991034.

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The textbook outlines the theoretical foundations and describes the practice of forming accounting (financial) statements in accordance with Russian regulatory documents. The essence of the main elements of financial statements is revealed, as well as the influence of various factors on its information content. The preparatory work preceding the preparation of the financial statements is considered in detail, along with article—by-article methods for forming basic forms and explanations for accounting (financial) statements and recommendations for correcting errors in accounting and reporting.
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43

Management, United States Congress House Committee on Government Reform Subcommittee on Government Efficiency and Financial. The consolidated financial statements of the federal government for fiscal year 2002: Hearing before the Subcommittee on Government Efficiency and Financial Management of the Committee on Government Reform, House of Representatives, One Hundred Eighth Congress, first session, April 8, 2003. U.S. G.P.O., 2003.

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44

Hoffmann, Ira. Die Kapitalkonsolidierung bei Interessenzusammenführung gemäss [Paragraph] 302 HGB: Darstellung und Analyse der Interessenzusammenführungs-Methode im Vergleich zur Kapitalkonsolidierung nach der Buchwertmethode und zur aktienrechtlichen Verschmelzung durch Aufnahme. J. Eul, 1992.

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45

International Accounting Standards Committee. Consolidated financial statements and accounting for investments in subsidiaries. International Accounting Standards Committee, 1989.

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46

International Accounting Standards Committee. Consolidated financial statements and accounting for investments in subsidiaries. IASC, 1989.

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47

Cassano, Massimiliano. Il bilancio consolidato. WIP, 2001.

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48

Holtappels, Christiane Maria. Der Konsolidierungskreis im englischen Konzernbilanzrecht: Unter Berücksichtigung der Siebenten Richtlinie der Europäischen Gemeinschaft. s.n.], 1991.

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49

Rodrigues, Ana Maria. O goodwill nas contas consolidadas. Coimbra Editora, 2006.

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50

Tanski, Joachim. Der gesamte Jahresabschluss. 3rd ed. R. Oldenbourg, 1991.

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