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Journal articles on the topic 'Consolidated financial statements'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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2

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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3

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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4

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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5

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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7

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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8

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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9

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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10

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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11

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

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12

Rifat Thufail Achmad, Hendra Witanto, and M. Masrukhan. "Kualitas Laporan Keuangan Konsolidasi : Pengaruh Pengendalian Internal dan Struktur Kepemilikan pada Perusahaan Publik." Populer: Jurnal Penelitian Mahasiswa 3, no. 4 (2024): 265–75. https://doi.org/10.58192/populer.v3i4.2849.

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This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher c

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Korotaev, Sergey. "Preparation and Audit of Consolidated Statements in Belarus: Status, Problems, Prospects." Buhalterinės apskaitos teorija ir praktika, no. 17-18 (October 1, 2018): 43–56. http://dx.doi.org/10.15388/batp.v0i1.11952.

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[full article, abstract in English] The study purpose is development of a methodology for preparation of consolidated financial statements in the context of harmonization of the national system of accounting and preparation of statements with IFRS norms and principles. Study objectives: a) analysis of normative legal acts governing the preparation of consolidated financial statements in Belarus; b) identification of problematic issues arising during preparation of consolidated financial statements in accordance with the national legislation; c) development of specific proposals for impro

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Prita Karina Diandra, Kurnia Mulindawati Hasriyono, Irene Kurnianingtyas, and Verene Barbie. "ANALISIS PERBANDINGAN PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 110." JURNAL LENTERA AKUNTANSI 9, no. 2 (2024): 197–213. https://doi.org/10.34127/jrakt.v9i2.1314.

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A consolidated financial statement is a report that presents financial information reflecting the financial position and operational performance of a parent company along with one or more subsidiaries as a single economic entity (Khaerudin, dkk., 2023). The preparation of consolidated financial statements is based on the end-period reports of each subsidiary, which are then combined by the parent company to produce the consolidated financial statements (Saputro, dkk., 2023). Using a quantitative method, this study was conducted by the author to compare consolidated financial statements between

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15

Cinta Nikita Aulia, Devi Mayasari, Ayuni Affina Hernawan, Caroline Sima Br Ginting, and Bana Ahmad Gautama. "Analisis Perbedaan Penyusunan Laporan Keuangan Konsolidasi pada Perusahaan di Indonesia dengan Konvergensi IFRS dan PSAK 22." Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi 2, no. 3 (2024): 399–408. http://dx.doi.org/10.61132/anggaran.v2i3.795.

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The purpose of this study is to determine how IFRS 22 and IFRS 3 differ from each other with respect to business combinations as they relate to the compilation of consolidated financial statements for Indonesian companies. Because this strategy gives researchers an idea of how the topic of debate has evolved, a qualitative method that uses a review literature approach is the type of method used. Secondary data that has been examined to generate a description of the research topic is the source of the data used. The study shows that IFRS 22 and IFRS 3 differ in several areas, including the pres

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16

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

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17

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 co

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18

Druzhilovskaya, T. Y. "Russian practice of preparing accounting (financial) statements in accordance with IFRS." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 6 (June 24, 2024): 5–16. http://dx.doi.org/10.33920/med-17-2406-01.

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This article examines the practice of preparing accounting (financial) statements of Russian organizations in accordance with IFRS. It is shown that the Federal Law of July 27, 2010 No. 208-FZ “On Consolidated Financial Statements” had a great influence on the requirements for the preparation of reporting by Russian organizations in accordance with IFRS. The regulations of international standards for the formation of consolidated financial statements are considered. The Russian practice of applying IFRS regulations for the formation of consolidated financial statements has been studied. A comp

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19

Malan, M., and K. Sihiya. "A POST-IMPLEMENTATION REVIEW OF THE ADOPTION OF IFRS 10 AND IFRS 12 ON THE FINANCIAL STATEMENTS OF SOUTH AFRICAN ENTITIES." Journal for New Generation Sciences 20, no. 2 (2022): 1–11. http://dx.doi.org/10.47588/jngs.2022.20.02.a1.

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New accounting standards were implemented by the International Accounting Standards Board (IASB) that have a potential effect on consolidated financial statements. The new consolidation standards, International Financial Reporting Standard (IFRS) 10: Consolidated Financial Statements and IFRS 12: Disclosure of Interest in Other Entities, were introduced in response to issues highlighted by the 2008 global financial crisis. This empirical study is a post-implementation review of the adoption of IFRS 10 and IFRS 12 on the financial statements of listed entities in South Africa and specifically a

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20

Мусипова, Лэйля Камаровна. "PROCEDURES FOR PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS." Вестник Тверского государственного университета. Серия: Экономика и управление, no. 2(54) (June 25, 2021): 217–26. http://dx.doi.org/10.26456/2219-1453/2021.2.217-226.

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Помимо обычной финансовой отчетности некоторые предприятия Казахстана обязаны формировать и предоставлять консолидированную финансовую отчетность согласно требованиям международных стандартов финансовой отчетности. Статья посвящена особенностям составления и представления консолидированной отчетности в соответствии с международным стандартом финансовой отчетности 10 (IFRS) «Консолидированная финансовая отчетность». Целью исследования является рассмотреть понятие консолидированной отчетности, требования по ее составлению, порядок формирования и провести анализ потребность в составлении и предст

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21

Indarti, Wanti, Novia Damayanti, and Lia Uzliawati. "Analisis Penerapan Standar Akuntansi PSAK 4 dalam Pengungkapan Laporan Keuangan Konsolidasi." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 5, no. 4 (2024): 608–16. https://doi.org/10.47065/ekuitas.v5i4.5116.

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This research was conducted by the author with the aim of finding out several important aspects related to PT Perusahaan Kertas Tjiwi Kimia Tbk, especially matters that focus on share ownership analysis and disclosure of consolidated financial statements in accordance with the provisions of Statement of Financial Accounting Standards 4 (Revised 2009). The research method used in this research is a qualitative approach with the application of descriptive and comparative analysis techniques. Through this approach, an in-depth understanding is obtained regarding the level of compliance of PT Peru

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22

Kholmurodov, Otabek. "CONSOLIDATED FINANCIAL STATEMENTS AND THEIR THEORETICAL FOUNDATIONS." Educational Research in Universal Sciences 1, no. 7 (2023): 432–36. https://doi.org/10.5281/zenodo.7512491.

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In the article the theoretical foundations of consolidated financial reporting, its application, standards governing the formation and presentation of consolidated financial statements, control over capital and the degree and order of its impact.

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23

Nila Ayu Pratiwi, Refina Pramudya Wardana, Silvia Maharani, and Endang Kartini Panggiarti. "Penerapan PSAK Nomor 65, PSAK Nomor 22, Dan PSAK Nomor 4 Pada Laporan Keuangan Konsolidasi." GEMILANG: Jurnal Manajemen dan Akuntansi 3, no. 3 (2023): 232–41. http://dx.doi.org/10.56910/gemilang.v3i3.633.

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The purpose of preparing these consolidated financial statements is to provide an objective view of the company's financial status and operations. So that interested parties such as investors and auditors understand the condition of subsidiary companies and parent companies. These consolidated financial statements are mandatory when the parent company exercises control over its subsidiary. Methods of data analysis using descriptive qualitative method is a form of descriptive narrative explanation to describe and analyze phenomena, events, social activities, attitudes, beliefs, perceptions, peo

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Riduwan, Akhmad. "PELAPORAN INFORMASI KEUANGAN MENURUT SEGMEN." EKUITAS (Jurnal Ekonomi dan Keuangan) 4, no. 2 (2016): 78. http://dx.doi.org/10.24034/j25485024.y2000.v4.i2.1902.

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Consolidated financial statements does not wholly provide complete information of the company’s activities with many segments. To meet the need of the financial statement users, it is necessary to expose the segmental financial information. The main objective of the exposure of the segmental financial information is to provide information for the users about relativity scale, profit contribution and the growth trend of each company’s segments to enable the financial reports users to better evaluate the company as a whole. The preparation procedure of the segmental financial statement is provid

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25

Kolchugin, S. V. "Integrated corporate structures: problems of accounting theory and methodology." Vestnik NSUEM, no. 1 (April 23, 2025): 195–210. https://doi.org/10.34020/2073-6495-2025-1-195-210.

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In the article, the theoretical and methodological problems of reflecting accounting information on the activities of integrated corporate structures are discussed. The current state of the consolidated financial statements and the consolidated accounting is considered. The current problem of conducting non-equity consolidation of the financial statements of parent and subsidiary companies has been studied. The methodological problem of compiling combined financial statements is analyzed. The article highlighted two approaches to the preparation of consolidated financial statements. As a resul

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26

Zelenka, Vladimír. "Typology of Concepts of Consolidated Financial Statements." Český finanční a účetní časopis 2012, no. 1 (2012): 52–63. http://dx.doi.org/10.18267/j.cfuc.302.

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Nikodijevic, Marija. "The obligation to prepare consolidated financial statements." Ekonomski izazovi 2, no. 4 (2013): 112–23. http://dx.doi.org/10.5937/ekoizavov1304112n.

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28

Gordon, Paul D. "Consolidated financial statements: Concepts, issues and techniques." British Accounting Review 21, no. 3 (1989): 298–99. http://dx.doi.org/10.1016/0890-8389(89)90110-8.

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Pacter, Paul. "Consolidated financial statements: New FASB ground rules?" Journal of Corporate Accounting & Finance 3, no. 2 (1991): 147–66. http://dx.doi.org/10.1002/jcaf.3970030202.

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Pelekh, U. V., Z. I. Tenyukh, and N. V. Khocha. "Analyzing the Methods and Organizational Bases of Preparing the Consolidated Financial Statements." Business Inform 4, no. 519 (2021): 168–75. http://dx.doi.org/10.32983/2222-4459-2021-4-168-175.

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The article provides a theoretical substantiation and an analysis of the methods and organizational bases for the preparation of consolidated financial statements. The essence of the concept, purpose, regulatory support of consolidation of financial statements are considered. Conceptual principles of consolidation methods application, which are generalized and studied: continuity and systematicity, essentiality, unified methods of valuation, unified date of preparation of consolidated financial statements, unified accounting policy, unified currency. The main requirements for the preparation o

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Łazarowicz, Edyta. "The comparability of IFRS statements of cash flows in Poland. The influence of national regulations." Zeszyty Teoretyczne Rachunkowości 2019, no. 101 (157) (2019): 149–66. http://dx.doi.org/10.5604/01.3001.0013.0760.

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This paper analyses the comparability of the structure and content of IFRS consolidated statements of cash flows within Polish listed companies and the influence of national accounting rules on these statements. Two research methods have been used: a literature review and an analysis of the content of financial statements. It has been found that there are small differences in the structure and content of IFRS consolidated statements of cash flows in Poland. The results indicate that the options in IAS 7 and the lack of an obligatory format of the IFRS statement of cash flows do not significant

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Heo, Kyongsun, and Seoyoung Doo. "Segment Reporting Level And Analyst Forecast Accuracy." Journal of Applied Business Research (JABR) 34, no. 3 (2018): 471–86. http://dx.doi.org/10.19030/jabr.v34i3.10170.

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In a setting where the primary financial statements have been converted from individual financial statements to consolidated financial statements in Korea, we examine the effect of segment information disclosed by the firm on analysts’ consolidated-base earnings forecast accuracy. Since Korean firms have prepared the primary financial statements on a non-consolidated basis in the pre-IFRS regime, the adoption of International Financial Reporting Standards (IFRS) leads to a great deal of difficulties and complexities in making accurate consolidated forecasts for users of financial statements, e

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Zelenková, Marie. "Items Reported in Individual Financial Statements Differently in Comparison of Consolidated Financial Statements." Český finanční a účetní časopis 2012, no. 2 (2012): 36–54. http://dx.doi.org/10.18267/j.cfuc.312.

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Пальгуева and T. Palgueva. "Formation Process Model of Consolidated Financial Statements in Insurance Companies." Auditor 2, no. 2 (2016): 41–48. http://dx.doi.org/10.12737/17952.

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This article deals with formation process of consolidated financial statements in insurance companies. The authors analyses the main stages of formation of consolidated statements, gives recommendations for their optimization.

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Евсеев, E. Evseev, Анохова, and Elena Anokhova. "Features of consolidation of pension plans and pension funds within the group of entities in accordance with IFRS." Auditor 1, no. 3 (2015): 57–63. http://dx.doi.org/10.12737/12765.

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The article discusses the recognition and disclosure of corporate pension plans of groups in a separate and consolidated financial statement in accordance with IFRS. The procedure of consolidation of the private pension funds, established by group and running its pension plans has been reviewed and recommendations has been suggested. The effect of incorporation of pension funds on the consolidated financial statements of the group has been revealed.

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Неелова and N. Neelova. "Features of consolidation of pension plans and pension funds within the group of entities in accordance with IFRS." Auditor 1, no. 3 (2015): 57–63. http://dx.doi.org/10.12737/12766.

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The article discusses the recognition and disclosure of corporate pension plans of groups in a separate and consolidated financial statement in accordance with IFRS. The procedure of consolidation of the private pension funds, established by group and running its pension plans has been reviewed and recommendations has been suggested. The effect of incorporation of pension funds on the consolidated financial statements of the group has been revealed.

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Kobiela-Pionnier, Katarzyna, and Mariusz Karwowski. "When Polish companies met the ESEF Taxonomy. The correctness of XBRL tags in the first year of the ESMA ESEF mandate." Zeszyty Teoretyczne Rachunkowości 48, no. 3 (2024): 177–95. http://dx.doi.org/10.5604/01.3001.0054.7262.

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Purpose: The article presents the results of a study on the use of XBRL (eXtensible Business Re-porting Language) tags in the consolidated financial statements of Polish listed companies for 2020. The study: 1) verified the correctness of the classification of substantive errors, first published by Kobiela-Pionnier (2023); 2) analyzed the frequency of occurrence of particular types of errors related to the type of primary financial statement; 3) analyzed the occurrence frequency of extensions, their validity, and the correctness of anchoring. Methodology/approach: The research method used was

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Bustamam, Bustamam, Ridwan Ibrahim, and Dedy Saputra. "Analisis Penyajian Laporan Keuangan Syariah Pada Baitul Mal Provinsi Aceh." Jurnal Dinamika Akuntansi dan Bisnis 2, no. 1 (2015): 82–91. http://dx.doi.org/10.24815/jdab.v2i1.3620.

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The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and not

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Zhu, Xiu Fang. "A Mathematical Model of Foreign Trade Enterprise Consolidated Financial Statement." Applied Mechanics and Materials 380-384 (August 2013): 4804–8. http://dx.doi.org/10.4028/www.scientific.net/amm.380-384.4804.

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Consolidated financial statements can reflect the comprehensive financial position and operating results of foreign trade enterprise group, reasonably determines the merger range of consolidated financial statements which is the key foundation work of preparing consolidated statements. In view of the problem that there is no specific provision of substantial control concrete measurement method of current new accounting standards, the paper takes nine enterprises of Shanghai with unclear merge reasons as sample enterprises. With their financial report from 2009 to 2011 as data sources, panel da

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Airout, Rana M. "The Impact of Consolidation Industrial Jordanian Companies on Profitability and Liquidity Ratios." International Business Research 10, no. 4 (2017): 183. http://dx.doi.org/10.5539/ibr.v10n4p183.

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This research aims to explore and concentrated on the impact of consolidate industrial Jordanian companies, on financial performance reflect on profitability and liquidity ratios and made a comparison between pre consolidate and post consolidate companies, for four industrial consolidate companies were included in the sample. Three years pre and post-consolidation data is used to test the effect. The Data took from the annual financial statements for these companies, and the data was processed by using SPSS program.The findings indicated that there are significant differences in the profitabil

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Yuanne Gabrila Sriyanto, Pingky Nila Primasari, and Endang Kartini Panggiarti. "Laporan Konsolidasi dan Laporan Keuangan Tersendiri Berdasarkan PSAK." Akuntansi 2, no. 2 (2023): 224–32. http://dx.doi.org/10.55606/akuntansi.v2i2.251.

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The consolidated financial report is a financial report that contains information on the financial condition and financial position of the operating activities of a parent company and one or more subsidiaries. Which is as if the company is a single company. Financial statements provided by parent companies (that is, investors controlling subsidiaries) and companies that reflect investments in subsidiaries, associates, and joint ventures at cost. PSAK 4 concerning Separate Financial Statements was approved by the Financial Accounting Standards Board on 19 December 2013. This PSAK 4 revises PSAK

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Rajchlova, Jaroslava, Anna Fedorova, Kristina Somerlikova, Libor Grega, and Veronika Svatošová. "Assessing the existence of synergistic effect in the consolidated accounting entities in the Czech Republic." Investment Management and Financial Innovations 15, no. 2 (2018): 305–16. http://dx.doi.org/10.21511/imfi.15(2).2018.27.

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The objective of the research was to identify possible positive synergistic effect of concerns. Because of the advantages of the existence of consolidated financial statements, the focus is on the Czech consolidated groups.Consolidated financial statements of 719 groups of accounting entities – concerns in the Czech Republic were studied, i.e., the statistical population consisted of 719 reporting units, which can be considered as the total population of all published consolidated financial statements. Following economic indicators were analyzed to discover the existence of positive synergisti

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Septiana Putri Pangestu, Lisna Miranda, Melinda Dyah Astuti, and Endang Kartini Panggiarti. "Implementasi PSAK Pasal 65 dan Peraturan Pajak di Indonesia Pada Laporan Keuangan Konsolidasi yang Terdaftar di BEI." Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2, no. 1 (2023): 21–29. http://dx.doi.org/10.61132/maeswara.v2i1.582.

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Consolidated report is an important report for companies that purchase or merge from other companies. The purpose of this study is to provide an overview of how the implementation of PSAK 65 and tax regulations in Indonesia on the consolidated financial statements listed on the IDX. The research method used in this research is literature review of articles or previous research. The data used in this study are secondary data from articles obtained from the Google Scholar database and consolidated financial statements published on the IDX. Based on the results of the analysis, it is known that e

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Drutskaya, M. V., and N. A. Karpova. "Analytical options of consolidated financial statements to characterize financial stability." International Accounting 21, no. 12 (2018): 1383–98. http://dx.doi.org/10.24891/ia.21.12.1383.

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Vasilić, Marina. "Financial reporting practices of Serbian corporate groups: Compliance with global professional regulations." Ekonomika preduzeca 68, no. 5-6 (2020): 354–68. http://dx.doi.org/10.5937/ekopre2006354v.

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In this study, we analyze compliance with global professional regulations on a sample of Serbian joint-stock parent companies, focusing on the selected disclosures in their consolidated financial statements. Providing relevant and transparent information on the corporate group as a whole, consolidated financial statements are proclaimed to be useful information sources for the existing and potential capital providers of parent companies. Conformity with global professional accounting regulations is seen as an important prerequisite of high-quality financial reporting. However, country and enti

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Sánchez-Serrano, José Ramón, David Alaminos, Francisco García-Lagos, and Angela M. Callejón-Gil. "Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks." Mathematics 8, no. 8 (2020): 1288. http://dx.doi.org/10.3390/math8081288.

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The models for predicting audit opinion analyze the variables that affect the probability of obtaining a qualified opinion. This helps auditors to plan revision procedures and control their performances. Despite their apparent relevance, existing models have only focused on the context of individual financial statements and none have referred to consolidated financial statements. The consolidated information is essential for decision-making processes and understanding the true financial situation of a company. Our objective is to provide a new audit opinion prediction model for consolidated fi

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Issakova, S. A., A. Sh Moldabekova, M. T. Kenzhebayeva, V. N. Аlibekova, and G. T. Tuleyeva. "Preparing Consolidated Financial Statements in Accordance with IFRS." EUROPEAN RESEARCH STUDIES JOURNAL XX, Issue 3A (2017): 458–69. http://dx.doi.org/10.35808/ersj/721.

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Vuković, Bojana, and Luka Filipović. "Interest of minority shareholders in consolidated financial statements." Ekonomski pogledi 16, no. 4 (2014): 45–59. http://dx.doi.org/10.5937/ekopog1404045v.

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Blomrnaert, Jos. "Preparation and information content of consolidated financial statements." European Accounting Review 5, no. 2 (1996): 383–87. http://dx.doi.org/10.1080/09638189600000023.

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Cîrstea, Andreea. "The Need for Public Sector Consolidated Financial Statements." Procedia Economics and Finance 15 (2014): 1289–96. http://dx.doi.org/10.1016/s2212-5671(14)00590-5.

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