Log in

Relevant bibliographies by topics / Consolidated of financial statement / Journal articles

To see the other types of publications on this topic, follow the link: Consolidated of financial statement.

Journal articles on the topic 'Consolidated of financial statement'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Consolidated of financial statement.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

2

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

3

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

4

Russo, Antonella. "The consolidated financial statement: an ongoing problem." International Journal of Economics and Accounting 4, no. 4 (2013): 389. http://dx.doi.org/10.1504/ijea.2013.059881.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

7

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

9

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

10

Voss, Grażyna. "Zestawienie zmian w skonsolidowanym kapitale własnym." Przedsiębiorczość - Edukacja 3 (January 1, 2007): 278–84. http://dx.doi.org/10.24917/20833296.3.35.

Full text

Abstract:

Aim of the work is to present methods of developing and titles to implement changes in the ownership capitals for various legal entities. It covers the contents and the form of presentation of the statement of changes in consolidated ownership capital (with regard to domestic and foreign legal regulations). The work emphasize informational value of the statement for groups of users (internal and external) as well as its usability. Specific rules concerning a development of the financial statements and methods of their consolidation are presented. The work focuses on functions and relations in

APA, Harvard, Vancouver, ISO, and other styles

11

Kinnersley, Randall L. "THE DEVELOPMENT OF THE TOTALS COLUMN ON THE COMBINED BALANCE SHEET FOR STATE AND LOCAL GOVERNMENTS IN THE UNITED STATES DURING THE 20th CENTURY." Accounting Historians Journal 43, no. 1 (2016): 33–57. http://dx.doi.org/10.2308/0148-4184.43.1.33.

Full text

Abstract:

This study examines the historical development during the 20th century of the totals column reported on the financial statement that reported assets, liabilities, and equity for all funds of state and local governments (SLGs) within the United States. This research documents the evolution of accounting standards that addressed the totals column. SLG accounting professionals and standards-setters debated whether it was appropriate for SLGs to report a combined totals column throughout the century. The totals column was optional or forbidden in some reporting standards. Other SLG standards permi

APA, Harvard, Vancouver, ISO, and other styles

12

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

13

Kuzmin, A. Yu. "Issues of Hedge Accounting in IFRS in Consolidated financial Statement." Accounting. Analysis. Auditing 6, no. 1 (2019): 40–49. http://dx.doi.org/10.26794/2408-9303-2019-6-1-40-49.

Full text

Abstract:

In consolidated accounting the reflection of the financial results of the valuation and the accounting processes can present a challenge. That requires the development of special procedures of the joint accounting of financial results of the hedging that are consistent with the provisions of IFRS.There is a typical situation, characterized by the following components: internal hedging operations initiated by subsidiaries to the parent company create open positions with different parameters for the parent company; maternal unit of the company responsible for the management of financial risks at

APA, Harvard, Vancouver, ISO, and other styles

14

Чхутиашвили and Lela Chkhutiashvili. "Integrated Reporting — a New Form of Consolidated Statement." Auditor 2, no. 10 (2016): 36–41. http://dx.doi.org/10.12737/22271.

Full text

Abstract:

The article is devoted to the preparation of integrated reporting as a new form of consolidated statement, affecting issues of disclosure of non-financial information about the company’s prospects for development, the effectiveness of its selection of methods of competition and business, the environment in which the organization exists, existing or emerging from her opportunities and risks, as well as quality of management

APA, Harvard, Vancouver, ISO, and other styles

15

Busari, Kassim, and Muhammad Mustapha Bagudo. "COMPARING THE VALUE RELEVANCE OF SELECTED ACCOUNTING INFORMATION IN CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS: THE CASE OF NIGERIAN LISTED FINANCIAL SERVICE FIRMS." JOURNAL OF ECONOMICS AND SUSTAINABILITY 3, Number 2 (2021): 16–32. http://dx.doi.org/10.32890/jes2021.3.2.2.

Full text

Abstract:

In a company with a group structure, financial information is presented in two folds via consolidated and separate financial statements. The reporting of the similarly classified elements of financial statements arranged side by side in two columns carrying two different figures may be puzzling. Consequently, investors and other financial information users having two different figures available to them need to be guided as to which set(s) of information they need to make predictions and decisions. This study provides evidence about the comparative value relevance of accounting information for

APA, Harvard, Vancouver, ISO, and other styles

16

Blacconiere, Walter G., and Patrick E. Hopkins. "General Electric: Investment Accounting and Consolidations." Issues in Accounting Education 17, no. 3 (2002): 315–29. http://dx.doi.org/10.2308/iace.2002.17.3.315.

Full text

Abstract:

General Electric Company (GE) is a large, diversified corporation with hundreds of subsidiaries. As of December 31, 2000, GE had total consolidated assets of over $437 billion and a market capitalization of approximately $475 billion. This instructional case considers the use of GE's publicly reported financial statement data to illustrate the concepts and procedures related to (1) investment accounting under the equity method and (2) preparation of consolidated financial statements. In addition, the case highlights the effect of required consolidation on ratio analysis as well as the potentia

APA, Harvard, Vancouver, ISO, and other styles

17

Ruhl, Jack M., and Ola M. Smith. "The Accounting Entity, Relevance, and Faithful Representation: Linking Financial Statement Notes to the FASB and IASB Conceptual Frameworks." Issues in Accounting Education 28, no. 4 (2013): 1009–25. http://dx.doi.org/10.2308/iace-50522.

Full text

Abstract:

ABSTRACT Although notes are an integral part of the financial statements, users lacking a technical accounting background often overlook them or consider them to be too difficult (Kieso et al. 2010). The authors observe that faculty generally devote little or no class time to the discussion or drafting of notes. Intermediate accounting textbooks relegate the presentation of notes to the end of the second intermediate accounting course. Nonetheless, notes are extremely important to financial statement users. In this case, students examine selected notes of the Consolidated Financial Statements

APA, Harvard, Vancouver, ISO, and other styles

18

Hýblová, Eva, and Alena Kolčavová. "The Consequences of “Options” in the Directive 2013/34/Eu of the European Parliament and of the Council on the Financial Statements." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 4 (2017): 1349–57. http://dx.doi.org/10.11118/actaun201765041349.

Full text

Abstract:

Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as “permit or require”. On the one hand, these differing ways can facilitate application of the Direc

APA, Harvard, Vancouver, ISO, and other styles

19

Kurniasari, Wiwin. "Transparansi Pengelolaan Masjid dengan Laporan Keuangan Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK 45)." Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 2, no. 1 (2011): 135. http://dx.doi.org/10.18326/muqtasid.v2i1.135-152.

Full text

Abstract:

This article describes about the financial management of the mosque, which is one major factor in maintaining the survival and prosperity of the mosque. Good financial management of the mosque, also requires accurate financial reporting systems, especially relating to: 1) the circumstances and conditions of pilgrims, 2) the circumstances and financial condition of the property and the mosque and, 3) other information required in connection with the interests of the mosque. It aims to accountability to the board and the mosque. In order to apply the principle of openness (transparency) and acco

APA, Harvard, Vancouver, ISO, and other styles

20

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

21

Carslaw, Charles A., and S. E. C. Purvis. "Megascreens USA Inc.—A Foreign Operations Case." Issues in Accounting Education 22, no. 4 (2007): 579–90. http://dx.doi.org/10.2308/iace.2007.22.4.579.

Full text

Abstract:

This relatively short case gives students a comprehensive overview of the steps required to prepare consolidated financial statements under U.S. GAAP when a subsidiary prepares its accounts under a foreign GAAP—in this case, International Financial Reporting Standards (IFRS). While the case is closely based on an actual Australasian company seeking listing in the United States, the product and the exact financial details are disguised. Specifically, the case exposes students to the following: accounting for foreign currency transactions; adjustments to convert foreign GAAP to U.S. GAAP (accoun

APA, Harvard, Vancouver, ISO, and other styles

22

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

23

Rajchlová, Jaroslava, Anna Fedorová, Kristina Somerlíková, and Libor Grega. "Assessment of Impact of Capital Acquisitions on the Economic Situation of Consolidated Entities in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 67, no. 5 (2019): 1335–45. http://dx.doi.org/10.11118/actaun201967051335.

Full text

Abstract:

Business acquisition constitutes a fundamental aspect of business environment formation. Our research has focused on assessment of impact of capital acquisition on the economic condition of the company. Therefore, the second research level has been initiated, focusing on the individual assessment of the single companies to identify allocation of synergy between consolidated units and parent companies in the Czech Republic. For our research, taking into consideration availability of data and subsequent explanatory value of the results, we will consider synergistic effect as presented in the Ans

APA, Harvard, Vancouver, ISO, and other styles

24

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.

Full text

Abstract:

[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

APA, Harvard, Vancouver, ISO, and other styles

25

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

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

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Black, Bernard S., Antonio Gledson De Carvalho, and Érica C. R. Gorga. "A Governança Corporativa das Empresas Brasileiras com Controle Privado Nacional." Brazilian Review of Finance 7, no. 4 (2009): 385. http://dx.doi.org/10.12660/rbfin.v7n4.2009.1450.

Full text

Abstract:

We provide an overview of the corporate governance practices of Brazilian public companies, based primarily on an extensive 2005 survey of 116 companies. We focus on the 88 responding Brazilian private firms which are not majority owned by the state or a foreign company. We identify areas where Brazilian corporate governance is relatively strong and weak. Board independence is an area of weakness: The boards of most Brazilian private firms are comprised entirely or almost entirely of insiders or representatives of the controlling family or group. Many firms have zero independent directors. At

APA, Harvard, Vancouver, ISO, and other styles

30

Shimko, O. V. "Analyzing the figures of consolidated statement of cash flows of the world's biggest publicly traded oil and gas corporations." Economic Analysis: Theory and Practice 19, no. 6 (2020): 1101–20. http://dx.doi.org/10.24891/ea.19.6.1101.

Full text

Abstract:

Subject. The article investigates key figures disclosed in consolidated cash flow statements of 25 leading publicly traded oil and gas companies from 2006 to 2018. Objectives. The focus is on determining the current level of values of the main components of consolidated statement of cash flows prepared by leading publicly traded oil and gas companies, identifying key trends within the studied period and factors that led to any transformation. Methods. The study draws on methods of comparative and financial-economic analysis, as well as generalization of materials of consolidated cash flow stat

APA, Harvard, Vancouver, ISO, and other styles

31

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Karmańska, Anna, and Dorota Wiśniewska. "The concept of a ratio analysis of consolidated financial statements applied to listed capital groups on the example of the Deutsche Börse Group." Zeszyty Teoretyczne Rachunkowości 110, no. 166 (2020): 155–60. http://dx.doi.org/10.5604/01.3001.0014.5555.

Full text

Abstract:

Purpose: The article concerns the ratio analysis of consolidated financial statements. The aim is to en-courage and conduct a discussion about its specifics and usefulness. Methodology/approach: The concept of ratio analysis of consolidated reporting created by Karmańska in 1999 (and later verified) is presented. The advantages of this analytical method were illustrated on the example of the corporate group of the German stock exchange operator. Findings: The concept has shown its usefulness in identifying aspects of business activity that are specif-ic for capital groups. The authors recommen

APA, Harvard, Vancouver, ISO, and other styles

33

Beatty, Anne, and David G. Harris. "Intra-Group, Interstate Strategic Income Management for Tax, Financial Reporting, and Regulatory Purposes." Accounting Review 76, no. 4 (2001): 515–36. http://dx.doi.org/10.2308/accr.2001.76.4.515.

Full text

Abstract:

In this study we examine whether banks owned by interstate multibank holding companies coordinate their security gains and losses to manage their tax, earnings, and capital management objectives. Specifically, we examine whether the realization of security gains and losses is related to the objectives of the individual bank, the consolidated group, or both. We find subsidiary banks manage their gain realizations not only to reduce their own state taxes, but also strategically to reduce their consolidated groups' tax expense. Specifically, members of consolidated banking groups shift gain recog

APA, Harvard, Vancouver, ISO, and other styles

34

Moya, Soledad, and Ester Oliveras. "Voluntary adoption of IFRS in Germany: A regulatory impact study." Corporate Ownership and Control 3, no. 3 (2006): 137–47. http://dx.doi.org/10.22495/cocv3i3p11.

Full text

Abstract:

From 2005 onwards, consolidated financial statements of listed European companies have to comply with IFRS (IAS). Many German companies began adopting those standards in the 1990s, on a voluntary basis, because of their need to access international capital markets. A broader and more dispersed investor community could be achieved only by accepting significant regulatory consequences. The purpose of this paper is to analyse the financial impact of initial IFRS adoption on the statement of changes in equity and the income statement of German companies. Our analysis comprised all non-financial DA

APA, Harvard, Vancouver, ISO, and other styles

35

McNellis, Casey J. "Dynamic Divestures: A Codification Exercise on the Reporting of Discontinued Operations." Issues in Accounting Education 33, no. 1 (2017): 53–63. http://dx.doi.org/10.2308/iace-51882.

Full text

Abstract:

ABSTRACT This instructional case discusses a hypothetical scenario of a global conglomerate that has recently divested operations for three different subsidiaries. Students are required to determine the appropriate general financial statement presentation of the different subsidiaries in the consolidated income statement of the conglomerate. The case expands students' understanding of the accounting for discontinued operations, a financial accounting topic that has recently changed, and develops their research skills within the Financial Accounting Standards Board's (FASB) Accounting Standards

APA, Harvard, Vancouver, ISO, and other styles

36

Marchini, Pier Luigi, Paolo Andrei, and Alice Medioli. "Related party transactions disclosure and procedures: a critical analysis in business groups." Corporate Governance: The International Journal of Business in Society 19, no. 6 (2019): 1253–73. http://dx.doi.org/10.1108/cg-08-2018-0281.

Full text

Abstract:

Purpose In the light of the risks involved in related party transactions, transparent disclosure is particularly important. The impact of related party transactions is relevant for all types of company, but there is greater complexity in business groups where they can be easier to hide. Focusing on business groups, this study aims to analyze the accuracy and transparency of related party transaction information, its understandability, compliance with legislation and comparability. It also examines whether shareholders can be fully informed of all related party transactions by reading only the

APA, Harvard, Vancouver, ISO, and other styles

37

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

38

Nurnberg, Hugo, and Thomas F. Schaefer. "Integrative Case in Advanced Accounting." Issues in Accounting Education 25, no. 2 (2010): 323–29. http://dx.doi.org/10.2308/iace.2010.25.2.323.

Full text

Abstract:

ABSTRACT: This instructional resource case presents an integrative approach to developing critical thinking and problem solving skills in the areas of partnership accounting and consolidated financial statements, including financial reporting for companies under common control—two subjects typically studied independently. The case shows that, in the presence of related-party transactions, a conventional partnership income statement may not be useful for assessing either the reasonableness of partnership income distributions or partnership profitability. The case enhances critical thinking by r

APA, Harvard, Vancouver, ISO, and other styles

39

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

40

Maimunah, Siti. "ANALISIS PENERAPAN PRINSIP PENYAJIAN DAN PENGUNGKAPAN STANDAR AKUNTANSI KEUANGAN INDONESIA TENTANG KOMBINASI BISNIS PADA LAPORAN KEUANGAN PT TELEKOMUNIKASI INONESIA (PERSERO) TBK PERIODE 2012-2014." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (2016): 23–45. http://dx.doi.org/10.34204/jiafe.v2i1.517.

Full text

Abstract:

Presentation of the value of intangible assets recorded on the financial statements of PT Telekomunikasi Indonesia (Persero) Tbk, there is the value of goodwill should be presented separately to intangible assets. Presentation of goodwill which is not separated from intangible assets to become a problem for the users of financial statements to understand the content of those statements. This study aims to determine how the process of business combinations on the PT Telekomunikasi Indonesia (Persero) Tbk. The study uses secondary data from annual reports and financial statements of the period o

APA, Harvard, Vancouver, ISO, and other styles

41

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

42

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

43

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

44

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

47

Arcady, Alex T., and Daniel Hugo. "Understanding the latest changes in consolidated financial statements." Journal of Corporate Accounting & Finance 10, no. 4 (1999): 39–53. http://dx.doi.org/10.1002/(sici)1097-0053(199922)10:4<39::aid-jcaf4>3.0.co;2-8.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Kogdenko, V. G. "A methodology for financial modeling based on published consolidated financial statements." Economic Analysis: Theory and Practice 16, no. 7 (2017): 1269–85. http://dx.doi.org/10.24891/ea.16.7.1269.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Isaković-Kaplan, Ševala. "Consolidated Financial Statements – Means and Purpose of Preparation: Reasons of Not Announcing of consolidated Financial Statements in Bosnia and Herzegovina." Economic Research-Ekonomska Istraživanja 23, no. 4 (2010): 162–71. http://dx.doi.org/10.1080/1331677x.2010.11517440.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!