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Journal articles on the topic 'Consolidation accounting'

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Published: 4 June 2021

Last updated: 3 February 2022

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1

Murphy, Elizabeth A., and Mark A. McCarthy. "Teaching Consolidations Accounting: An Approach To Easing The Challenge." American Journal of Business Education (AJBE) 3, no. 11 (November 1, 2010): 101–10. http://dx.doi.org/10.19030/ajbe.v3i11.68.

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Teaching and learning accounting for consolidations is a challenging endeavor. Students not only need to understand the conceptual underpinnings of the accounting requirements for consolidations, but also must master the complex accounting needed to prepare consolidated financial statements. To add to the challenge, the consolidation process is dependent on how the parent company accounts for the investment on its parent company ledgers. Parent company ledgers either use the cost method or some variation of the equity method to account for investments to be consolidated. The variety in those accounting approaches used by parent companies is comparable to the variety of approaches to teach consolidations that are presented in advanced accounting textbooks, as documented by Luehlfing (1995). Luehlfing outlines the parent company accounting methods that are presumed to be used to teach consolidation accounting in each of the existing U.S. advanced accounting texts, noting that authors promote one method over others. Luehlfing suggests that students should be provided with a comparison of the parent company entries under the cost method and each adaptation of the equity method so that they can obtain a better understanding of the differences in the consolidation worksheet elimination/reclassification entries. Rather than having students learn different consolidation worksheet entries as a result of different recording methods used by the parent for an investment requiring consolidation, an approach can be adopted so that students only need to learn one set of consolidation worksheet entries to develop consolidated financial statements. In addition, a method of analyzing the parent’s investment account can be used to not only help understand the conceptual issues associated with consolidation accounting, but also greatly facilitate the mechanics of preparing the consolidation worksheet entries.

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2

HEALD, DAVID, and GEORGE GEORGIOU. "RESOURCE ACCOUNTING: VALUATION, CONSOLIDATION AND ACCOUNTING REGULATION." Public Administration 73, no. 4 (December 1995): 571–79. http://dx.doi.org/10.1111/j.1467-9299.1995.tb00846.x.

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3

Celli, Massimiliano. "The Accounting of Consolidation Differences in the European Accounting Practice." International Journal of Business and Management 14, no. 12 (November 8, 2019): 102. http://dx.doi.org/10.5539/ijbm.v14n12p102.

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This paper aims at recognising the accounting methods for consolidation differences in the IAS/IFRS consolidated financial statements actually utilised by the major parent-companies listed on regulated markets in the lead EU Countries. To this end, first of all the accounting criteria for positive and negative consolidation differences in the consolidated financial statements established by IFRS 3 have been recognised. Then, a sample of No. 250 parent-companies listed on regulated European markets and that prepare their consolidated financial statements in accordance with IAS/IFRS has been selected, in order to ascertain the effective accounting methods commonly used by European business practice. Finally, some aspects of special interest that emerged from the results of the empirical survey will be analysed, together with some questions that the same results have produced.

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Quosigk, Benedikt, and Dana A. Forgione. "Do donors respond to discretionary accounting information consolidation?" Journal of Public Budgeting, Accounting & Financial Management 30, no. 1 (March 5, 2018): 16–39. http://dx.doi.org/10.1108/jpbafm-03-2018-003.

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Purpose The purpose of this paper is to investigate donor responses to discretionary accounting information consolidation. Nonprofit (NP) financial statement consolidation discretion significantly impacts program ratio reporting, the primary NP performance measure. Stakeholders are misled to allocate limited resources inefficiently. While some NPs file group Internal Revenue Service (IRS) Form 990 returns with their affiliates, effectively providing consolidated statements, others choose to file independently of their affiliates. Design/methodology/approach The authors use OLS regression analysis and panel data for 5,697 NP-year observations for the period 2009-2011 retrieved from the National Center for Charitable Statistics Form 990 database. Findings The authors find evidence that consolidation discretion substantially impacts donor decisions. NP managers have incentive to utilize consolidation discretion to influence charitable giving. Practical implications The authors urge the IRS and the Financial Accounting Standards Board to reconsider the consolidation guidance for NP organizations, to develop performance measures beyond the widely used program ratio, and to require program ratio segment reporting to allow for better comparability among NPs irrespective of consolidation status. Further, the authors caution stakeholders to consider supporting organization transactions in their resource allocation decisions. Originality/value The authors are the first to use NP supporting organization information to investigate consolidation discretion and its impact on donor responses.

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5

Luehlfing, Michael S. "Methods of consolidation in current accounting textbooks." Journal of Accounting Education 13, no. 3 (June 1995): 349–65. http://dx.doi.org/10.1016/0748-5751(95)00014-d.

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6

Graham, Roger C., Raymond D. King, and Cameron K. J. Morrill. "Decision Usefulness of Alternative Joint Venture Reporting Methods." Accounting Horizons 17, no. 2 (June 1, 2003): 123–37. http://dx.doi.org/10.2308/acch.2003.17.2.123.

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Depending on the country and circumstances, reporting rules for intercorporate investments may require the cost method, the equity method, proportionate consolidation, or full consolidation, and may yield dramatically different accounting numbers. In the post-Enron environment there is a particular focus on investments for which liabilities remain off balance sheet. We compare the information content of alternative accounting treatments for a sample of Canadian firms reporting joint ventures under proportionate consolidation. We restate their financial statements using the equity method, and we compare the information content of the two accounting methods in predicting accounting return on common shareholders' equity. We find evidence consistent with the view that financial statements prepared under proportionate consolidation provide better predictions of future return on shareholders' equity than do financial statements prepared under the equity method. We conclude that, for these firms, proportionate consolidation provides information with greater predictive ability and greater relevance than does the equity method.

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7

Beckman, Judy K. "Consolidation accounting: An update on FASB projects on consolidations, business combinations, and intangible assets." Journal of Corporate Accounting & Finance 10, no. 1 (1998): 13–21. http://dx.doi.org/10.1002/(sici)1097-0053(199823)10:1<13::aid-jcaf2>3.0.co;2-z.

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8

Marques de Almeida, Prof Doutor J. J., and Mestre Maria da Conceição De Costa Marques. "The Public Accounts and the Education Sector in Portugal: assumption of the legal economy, efficiency and effectiveness." education policy analysis archives 11 (November 13, 2003): 42. http://dx.doi.org/10.14507/epaa.v11n42.2003.

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The National Accounting Plan for the Education Sector (POC - Education) is a Sector Plan for education, which follows on from the approval of the Journal of Public Accounts (OPAP), Decree-Law No. 232/97 of 3 September, the model it is based. With the approval of the POC - Education will create conditions for integrating the accounting, inventory and cost accounting in a modern public as an instrument to support decision-makers and other users of information, to remedy the deficiencies of accounting information previously experienced. As aspects inovadoresdeste plan for the sector, we highlight the cost accounting and the consolidation of accounts. The cost accounting is a mandatory system as an important management tool for analysis and cost control to education, but also the income and results of operations. With the consolidation of accounts is intended to establish a political and management culture group at the same time seeking to facilitate the comparability in time and space, and is also a factor of transparency of public information. Not expected fiscal consolidation, applying the rules only to the consolidation of financial assets.

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9

Blacconiere, Walter G., and Patrick E. Hopkins. "General Electric: Investment Accounting and Consolidations." Issues in Accounting Education 17, no. 3 (August 1, 2002): 315–29. http://dx.doi.org/10.2308/iace.2002.17.3.315.

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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 potential influence of accounting disclosure on investorsa' perceptions of firm value. Thus, this case should help you better understand the economic significance of relatively technical accounting procedures by analyzing their effects in a relevant, real-world setting.

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Passamani, Giuliana, Roberto Tamborini, and Matteo Tomaselli. "Sustainability vs credibility of fiscal consolidation." Journal of Risk Finance 16, no. 3 (May 18, 2015): 321–43. http://dx.doi.org/10.1108/jrf-11-2014-0163.

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Purpose – The purpose of this paper is to explain why some countries in the eurozone between 2010 and 2012 experienced a dramatic vicious circle between hard austerity plans and rising default risk premia. Were such plans too small, and hence non-credible, or too large, and hence non-sustainable? These questions have prompted theoretical and empirical investigations in the line of the so-called “self-fulfilling beliefs”, where beliefs of unsustainability of fiscal adjustments, and hence default on debt, feed higher risk premia which indeed make fiscal adjustments less sustainable. Design/methodology/approach – Detecting the sustainability factor in the evolution of spreads is uneasy because it is largely non-observable and may be proxied by different variables. In this paper, the authors present the results of a dynamic principal components factor analysis (PCFA) applied to a panel data set of the 11 major EZ countries from 2000 to 2013, consisting of each country’s spread of long-term interest rate over Germany as dependent variable, and an array of leading fiscal and macroeconomic indicators of solvency fiscal effort and its sustainability. Findings – The authors have been able to identify the role of these indicators that combine themselves as significant latent variables in boosting spreads. Moreover, the large joint deterioration of these variables is identifiably located between 2009 and 2012 and particularly for the group of countries under most severe default risk (with Italy and France as borderline cases). The authors also find evidence that the announcement of the European Central Bank Outright Monetary Transactions program has improved the sustainability assessment of sovereign debts. Originality/value – Dynamic PCFA is a rather unusual technique with respect to standard econometric tests of models, which is particularly well-suited to reduce the number of variables in a data set by extracting meaningful linear combinations from the observed variables that may concur to explain a given phenomenon (the dependent variable). These combinations, called “common factors”, can be interpreted as latent, non-observable variables.

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11

Carnegie, Garry D., and Robert W. Gibson. "Accounting for Goodwill on Consolidation Before and After AAS 18." Accounting & Finance 27, no. 2 (November 1987): 1–12. http://dx.doi.org/10.1111/j.1467-629x.1987.tb00083.x.

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12

Knapp, Jeffrey. "A Reconsideration of Consolidation Accounting Requirements and Pre-acquisition Dividends." Australian Accounting Review 23, no. 3 (September 2013): 190–207. http://dx.doi.org/10.1111/j.1835-2561.2012.00190.x.

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13

Reinstein, Alan, and Natalie Tatiana Churyk. "Auditing and Accounting for the Consolidation of Variable Interest Entities." Journal of Corporate Accounting & Finance 24, no. 6 (August 20, 2013): 55–57. http://dx.doi.org/10.1002/jcaf.21892.

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14

Alexander, David, and Simon Archer. "Goodwill and the difference arising on first consolidation." European Accounting Review 5, no. 2 (January 1996): 243–69. http://dx.doi.org/10.1080/09638189600000016.

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15

Livnat, Joshua, and Ashwinpaul C. Sondhi. "FINANCE SUBSIDIARIES: THEIR FORMATION AND CONSOLIDATION." Journal of Business Finance & Accounting 13, no. 1 (March 1986): 137–47. http://dx.doi.org/10.1111/j.1468-5957.1986.tb01179.x.

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16

Yang, James G. S., and Frank J. Aquilino. "Measuring goodwill and noncontrolling interest under the new consolidation accounting standards." Journal of Financial Reporting and Accounting 15, no. 2 (July 3, 2017): 198–207. http://dx.doi.org/10.1108/jfra-05-2015-0055.

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Purpose The accounting standards for consolidated financial statements have been updated recently. The change involves the measurement of goodwill and noncontrolling interest. Under the new accounting standards, goodwill consists of not only the parent company’s portion but also the noncontrolling interest’s share. The noncontrolling interest comprises both the subsidiary’s identifiable net assets and goodwill. In addition, it further changes the treatment of noncontrolling interest from liability to equity. The change indeed has far-reaching consequences on financial statements. This paper formulates an equation to measure goodwill and noncontrolling interest. It also provides some examples for illustrative purposes. The purpose of this paper is to update the financial reporting to the current standards. Design/methodology/approach New accounting standards under FASB #141R and 160. Findings New accounting standards in measuring goodwill and noncontrolling interest in financial reporting. Research limitations/implications The knowledge is useful for accountants and financial analysts. Practical implications Improve the quality of financial statements. Social implications Investors will be better informed. Originality/value This new accounting standard was not explored before.

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17

Eaton, Sarah B. "Crisis and the Consolidation of International Accounting Standards: Enron, The IASB, and America." Business and Politics 7, no. 3 (December 2005): 1–18. http://dx.doi.org/10.2202/1469-3569.1137.

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This paper examines the interplay between leading international and American accounting authorities over the span of a critical four-year period, 2001–2005. Historically, US regulators and private-sector accounting institutions have taken a cautious approach to International Financial Reporting Standards (IFRSs), citing the superior rigor and overall quality of their own Generally Accepted Accounting Principles (GAAP). During the past four years, however, the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) have each become markedly receptive to the International Accounting Standards Board's (IASB) efforts to harmonize accounting standards worldwide based on IFRSs. Why? This paper offers an explanation that highlights the role of the high-profile American corporate scandals (2001–2002) in precipitating a shift in US accounting authorities' views of the optimal form of accounting rules, an issue that has stood in the way of trans-Atlantic accounting standard convergence. Prior to the accounting scandals, the highly-detailed rules that are characteristic of US GAAP were widely seen to be the most effective form of accounting rule. Since 2002, a normative shift has taken place such that the SEC now endorses objectives-oriented rules that are conceptually aligned with the principles-based standards promulgated by the IASB. The analysis is framed by insights from contemporary International Relations theory which emphasize the influence of scope conditions on patterns of governance.

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Lefebvre, Chris, and Liang-Qi Lin. "On the scope of consolidation: A comparative study of the EEC 7th directive, IAS 27 and the Belgian Royal Decree on consolidation." British Accounting Review 23, no. 2 (June 1991): 133–47. http://dx.doi.org/10.1016/0890-8389(91)90048-7.

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19

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 of the consolidated financial statements are displayed. The main stages of consolidation of financial statements are provided. The main methods of consolidation of financial statements are analyzed: full consolidation, proportional consolidation, share participation method. The defining problems that arise at the stage of preparation and submission of consolidated financial statements are systematized as follows: the reporting methodology is rather complex, there is no clear instrumentarium for the practical application of the IFRS requirements, known inconsistencies between the IFRS and the current legislation of Ukraine (the IFRS requires additional disclosure), slow operational responsiveness of consolidated statements, the use of different software products for operational and financial management, the lack of qualified personnel, and the inconsistency of the accounting methods. Additional problems are identified by the following: complexity of normative regulation; complexity of organizing the accounting process; complexity of collecting and structuring credentials in order to compare them; supported multicurrency; impossibility to determine the contribution of a particular company to the general indicators of the group; difficulty in determining the amount of unrealized profit and equity participation shares; high labor intensity and duration of reporting; lack of methodology for analyzing consolidated statements. It is concluded that further research is needed to solve existing problems.

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20

Whalley, Jason, and Peter Curwen. "Consolidation vs fragmentation." European Business Review 17, no. 1 (February 2005): 21–35. http://dx.doi.org/10.1108/09555340510576249.

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21

Chasteen, Lanny G. "Equity Method Accounting and Intercompany Transactions." Issues in Accounting Education 17, no. 2 (May 1, 2002): 185–96. http://dx.doi.org/10.2308/iace.2002.17.2.185.

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In their consolidated statements chapters, most advanced accounting texts include a presentation of the “full” or “complete” equity method from the standpoint of the parent company. Under this method, the parent company adjusts its accounts for intercompany transactions with the subsidiary, in addition to accounting for its share of the subsidiary's net income and dividends (the “simple” equity method) and for differences between the price paid and its share of the underlying book value of the subsidiary (the “partial” equity method). In these texts, many entries made by the parent company to adjust its accounts for unrealized profits on intercompany transactions would require modification if the parent issued “parent only” statements, or if the subsidiary was not consolidated (or an investor/investee relationship instead of a parent/subsidiary relationship existed). The purpose of this paper is to discuss and illustrate parent/investor accounting for these intercompany transactions when the parent/investor uses the full equity method, but does not consolidate. Although the advanced texts provide the correct consolidating working paper techniques and resulting consolidated statements, the parent company's need to issue “parent only” statements (a one-line consolidation) makes these issues important. This paper's modified approach is also important regarding an investor/investee relationship in which the investor has significant influence, but not control, over the investee. The paper could be useful for students in advanced accounting courses or in intermediate accounting courses where the equity method is introduced and covered in some detail.

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Sarquis, Raquel Wille, and Ariovaldo dos Santos. "Impacts of the elimination of the proportionate consolidation on Itaúsa financial statements." Revista Contabilidade & Finanças 29, no. 77 (February 15, 2018): 213–28. http://dx.doi.org/10.1590/1808-057x201804470.

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ABSTRACT This research aims to evaluate the impacts of the elimination of the proportionate consolidation method to recognize joint ventures investments, with the adoption of the Technical Pronouncement CPC 19 (R2), on the accounting amounts reported by Itaúsa - Investimentos Itaú S.A., and identify which accounting adjustments are necessary to explain the differences in reported amounts. Until December 31, 2012, there were two methods to recognize these investments: proportionate consolidation and equity method. The adoption of CPC 19 (R2), from January 1, 2013, brought relevant changes and the elimination of the proportionate consolidation method was the most controversial one. There are many users and researchers that argue that this method provides more relevant information. The effects of this change, with significant impacts on the amounts reported by the joint venturer firm, were even more relevant in Brazil, since almost all Brazilian firms used the proportionate consolidation. It was chosen the case of Itaúsa and, consequently, of Itaú Unibanco Holding because this is the largest private group in Brazil and represents a relevant investment for its joint venturers. The analyses indicated that the total asset reported by Itaúsa using proportionate consolidation was 832% higher than the value reported by the equity method. For liabilities and revenues, this percentage was even higher: 5,096% and 17,771%, respectively. This impact affects financial indicators, industry rankings, and other financial analyses. For example, the debt indicator decreased from 91% to 16%, when the accounting method was changed to the equity method. The analyses also indicated a set of accounting adjustments that explain the differences in the accounting amounts reported by Itaúsa, and these adjustments are beyond the recognition of the proportionate amounts of joint ventures, including goodwill, unrealized intercompany results, among others. The main contribution of this research is to discuss the relevance of CPC 19 (R2) to the Brazilian market and its consequences for the largest private group in Brazil.

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Silva, Ana Fialho, Ana Maria Rodrigues, and Leonor Fernandes Ferreira. "Accounting regulation and enforcement mechanisms: the auditor's role in the portuguese listed groups." Revista Contabilidade & Finanças 14, spe (October 2003): 88–105. http://dx.doi.org/10.1590/s1519-70772003000400006.

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The purpose of this article is to examine the extent to which the clauses for the exclusion of subsidiaries from consolidation are used, in order to assess the degree of compliance with accounting regulation and the effectiveness of the statutory auditor as an enforcement mechanism in case of observed non-compliance. The presentation of consolidated financial statements by Portuguese companies was not regulated in detail before the implementation of the EU's Seventh Directive and the general obligation to prepare consolidated accounts had not applied to Portuguese companies until 1991. Regulators have been responsible for the endorsement of accounting rules and managers are responsible for the information disclosed by Portuguese companies regarding the scope of group accounting. In practice, the scope of consolidation depends on the judgment of makers and managers of the parent company. Auditors may play a key role in the process of guaranteeing the correct application of prevailing standards and thus encompassing the enforcement of accounting regulations and contributing to the quality of disclosed information. Our sample includes the consolidated financial statements of all the Portuguese companies listed in the Lisbon Stock Exchange on December 31st for the year 1999, to which the Official Accounting Plan is applicable. Our conclusion is that diversity exists among accounting practices regarding the adopted group concept and the use of the clauses for excluding subsidiaries from consolidation. The role of the auditors as enforcement actors seems to be minor, as we did find few qualifications in their audit reports in the cases of observed non-compliance with the accounting regulation.

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Buettner, Thiess, Nadine Riedel, and Marco Runkel. "Strategic Consolidation Under Formula Apportionment." National Tax Journal 64, no. 2, Part 1 (June 2011): 225–54. http://dx.doi.org/10.17310/ntj.2011.2.01.

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Ghani, Jawaid Abdul. "Consolidation In Pakistan's Retail Sector*." Asian Journal of Management Cases 2, no. 2 (September 2005): 137–61. http://dx.doi.org/10.1177/097282010500200203.

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CHANG, JUIN‐JEN, HSIEH‐YU LIN, NORA TRAUM, and SHU‐CHUN S. YANG. "Fiscal Consolidation and Public Wages." Journal of Money, Credit and Banking 53, no. 2-3 (February 19, 2021): 503–33. http://dx.doi.org/10.1111/jmcb.12775.

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Swanson, G. A., and John C. Gardner. "THE INCEPTION AND EVOLUTION OF FINANCIAL REPORTING IN THE PROTESTANT EPISCOPAL CHURCH IN THE UNITED STATES OF AMERICA." Accounting Historians Journal 13, no. 2 (September 1, 1986): 55–63. http://dx.doi.org/10.2308/0148-4184.13.2.55.

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This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is identified and its implementation throughout the church conferences is examined.

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Christidi, Foteini, Ioannis Zalonis, Nikolaos Smyrnis, and Ioannis Evdokimidis. "Selective Attention and the Three-Process Memory Model for the Interpretation of Verbal Free Recall in Amyotrophic Lateral Sclerosis." Journal of the International Neuropsychological Society 18, no. 5 (June 7, 2012): 809–18. http://dx.doi.org/10.1017/s1355617712000562.

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AbstractThe present study investigates selective attention and verbal free recall in amyotrophic lateral sclerosis (ALS) and examines the contribution of selective attention, encoding, consolidation, and retrieval memory processes to patients’ verbal free recall. We examined 22 non-demented patients with sporadic ALS and 22 demographically related controls using Stroop Neuropsychological Screening Test (SNST; selective attention) and Rey Auditory Verbal Learning Test (RAVLT; immediate & delayed verbal free recall). The item-specific deficit approach (ISDA) was applied to RAVLT to evaluate encoding, consolidation, and retrieval difficulties. ALS patients performed worse than controls on SNST (p < .001) and RAVLT immediate and delayed recall (p < .001) and showed deficient encoding (p = .001) and consolidation (p = .002) but not retrieval (p = .405). Hierarchical regression analysis revealed that SNST and ISDA indices accounted for: (a) 91.1% of the variance in RAVLT immediate recall, with encoding (p = .016), consolidation (p < .001), and retrieval (p = .032) significantly contributing to the overall model and the SNST alone accounting for 41.6%; and (b) 85.2% of the variance in RAVLT delayed recall, with consolidation (p < .001) and retrieval (p = .008) significantly contributing to the overall model and the SNST alone accounting for 39.8%. Thus, selective attention, encoding, and consolidation, and to a lesser extent of retrieval, influenced both immediate and delayed verbal free recall. Concluding, selective attention and the memory processes of encoding, consolidation, and retrieval should be considered while interpreting patients’ impaired free recall. (JINS, 2012, 18, 1–10)

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Yang, James G. S., and Frank J. Aquilino. "The Problems of Stage Acquisition Under the New Consolidation Accounting Standards." International Journal of Corporate Finance and Accounting 4, no. 1 (January 2017): 57–71. http://dx.doi.org/10.4018/ijcfa.2017010104.

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This article discusses some important components of how the accounting standards of consolidated financial statements have changed under FASB Nos. 141R and 160. Goodwill consists of both the parent and the noncontrolling interest. Noncontrolling interest includes goodwill and is treated as equity, rather than a liability. Consolidation is based on the fair value of the subsidiary's net assets. If the parent acquired the subsidiary in multiple stages, the accounting method may have to change from the cost method to the equity method. And, any gains or losses from the previous investment must be recognized. After the controlling interest is reached, consolidation is required and goodwill is established. Any disposition of an investment in a subsidiary is treated as an equity transaction. This article emphasizes the complexity of stage acquisition.

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Reinstein, Alan, Natalie Tatiana Churyk, and S. Sam Berde. "Changes in accounting and auditing for consolidation of variable interest entities." Journal of Corporate Accounting & Finance 23, no. 4 (April 23, 2012): 55–60. http://dx.doi.org/10.1002/jcaf.21770.

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Eloff, Anne-Marie. "The integration of information and information technology in accounting education: Effects on student performance." Journal of Economic and Financial Sciences 9, no. 2 (December 18, 2017): 409–25. http://dx.doi.org/10.4102/jef.v9i2.49.

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The role of chartered accountants in commerce has radically changed over the last decade. Regrettably, tertiary accounting education has not been able to keep up with these changes, resulting in a gap between the skills taught by universities and the skills required by commerce. To reduce this gap, SAICA issued the Competency Framework in 2010 which requires, in addition to the technical knowledge that chartered accountants are best known for, pervasive skills that all chartered accountants should possess upon entering the profession. However, the integration of these pervasive skills with the technical core subjects taught to accountancy students is limited. This article investigated whether one of the listed pervasive skills (namely competency in information and information technology) can successfully be integrated with a technical core subject (namely financial accounting) in such a way that the technical knowledge of the student is improved due to the integration. A Microsoft Excel consolidation model was created and presented to students to complete. Formal assessments and a questionnaire were used to determine whether the completion of the Microsoft Excel consolidation model, affected students’ performance. The results showed that the completion of the consolidation model improved students’ understanding of financial accounting.

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Nerudová, Danuše. "Consolidation under CCCTB system." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 56, no. 6 (2008): 181–88. http://dx.doi.org/10.11118/actaun200856060181.

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In 2007, when the pilot project of Home State Taxation System should started, but none of the EU Member States applied for, the European Commission has turned its attention to different project in the area of corporate income taxation. The paper presents the problems of consolidation under the system of Common Consolidated Corporate Tax Base, which is at present the aim of the European Commission in the area of corporate tax harmonization. Firstly, the paper presents the results of comparative analysis, which have been done throughout the EU Member States. The research was aimed at the area of group taxation schemes availability. Secondly, the paper presents the draft of CCCTB directive in the field of creation of the group for taxation purposes, the rules for access and exit from the group and the rules for calculation of thresholds for voting rights. The different possibilities of group creation are presented on the schemes. The paper also discuss the rules, suggested by the draft directive, which could create legal uncertainty for the companies and could cause the situation in which the companies would not know whether they can consolidate their accounting results or not, or whether they are the member of the group or not. The paper suggests the possible solutions in that area. At the end, there are also mentioned and discussed the methods, which could be used for consolidation under CCCTB system in the EU.

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Papadamou, Stephanos, and Trifon Tzivinikos. "The macroeconomic effects of fiscal consolidation policies in Greece." Journal of Financial Economic Policy 9, no. 1 (April 3, 2017): 34–49. http://dx.doi.org/10.1108/jfep-07-2016-0051.

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Purpose This paper aims to investigate the effects of contractionary fiscal policy shocks on major Greek macroeconomic variables within a structural vector autoregression framework while accounting for debt dynamics. Design/methodology/approach The sign restriction approach is applied to identify a linear combination of government spending and government revenue shock simultaneously while accounting for debt dynamics. Additionally, output and unemployment responses to fiscal shocks under different scenarios concerning the amalgamation of austerity measures are considered. Findings The results indicate that a contractionary consumption policy shock, namely, a 1 per cent decrease in government consumption and a 1 per cent increase in indirect taxes, is preferred, as it produces a minor decrease in output and substantially decreases public debt, while a contractionary wage policy shock is suitable only when the government aims to sharply reduce public debt, as the consequences for the economy are harsh. A contractionary investment policy shock is not recommended, as it triggers a rise in unemployment and a fall in output, while the effect on the public debt is minor. Practical implications Policymakers should focus their efforts on reducing unproductive government consumption on the expenditure side. Concerning revenues, the reinforcement of tax administration is recommended to ensure that indirect taxes will be collected. Originality/value This paper contributes to the existing literature by providing a disaggregated analysis of the effects of fiscal policy actions in Greece by implementing several fiscal policy scenarios and accounting for the level of public debt. All scenarios are in the vein of the economic adjustment programs guidelines.

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강연수. "Cases on Preparation of Consolidated Financial Statements by Improved Consolidation Accounting System." Tax Accounting Research ll, no. 56 (June 2018): 81–110. http://dx.doi.org/10.35349/tar.2018..56.005.

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35

Bergmann, Andreas. "Accounting for Government Interventions in the Corporate Sector Consolidation to be revisited." Yearbook of Swiss Administrative Sciences 2, no. 1 (December 31, 2011): 51. http://dx.doi.org/10.5334/ssas.25.

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Kanapathippillai, Sutharson, Ahamed Shamlee Hasheem, and Steven Dellaportas. "The impact of a computerised consolidation accounting package (CCAP) on student performance." Asian Review of Accounting 20, no. 1 (May 4, 2012): 4–19. http://dx.doi.org/10.1108/13217341211224691.

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Arestis, Philip, Ayşe Kaya, and Hüseyin Şen. "Does fiscal consolidation promote economic growth and employment? Evidence from the PIIGGS countries." European Journal of Economics and Economic Policies: Intervention 15, no. 3 (November 2018): 289–312. http://dx.doi.org/10.4337/ejeep.2017.0030.

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Using annual data over the period 1980–2014, this paper attempts to provide an answer to the question of whether fiscal consolidation promotes growth and employment in the context of the PIIGGS countries (Portugal, Ireland, Italy, Greece, Great Britain, and Spain) by using the Bootstrap Granger causality analysis proposed by Kónya (2006), which allows testing for causality on each individual country separately, and by accounting for dependence across countries. Our findings indicate that in no country considered does fiscal consolidation promote growth. However, fiscal consolidation negatively affects employment in Portugal and Italy, whereas it positively influences employment in Great Britain. Based on our findings, we may suggest that the effects of fiscal consolidation on employment produce mixed results, varying from country to country.

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Roeger, Werner, Jan in’t Veld, and Lukas Vogel. "Fiscal consolidation in Germany." Intereconomics 45, no. 6 (November 2010): 364–71. http://dx.doi.org/10.1007/s10272-010-0357-0.

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García, Félix Madrid. "Developments and challenges in public sector accounting." Journal of Public Budgeting, Accounting & Financial Management 26, no. 2 (March 1, 2014): 345–66. http://dx.doi.org/10.1108/jpbafm-26-02-2014-b005.

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What could be dubbed traditional public sector accounting was adequate for the public sector as it existed up to the late 1980s. When it became evident that this type of accounting no longer sufficed, attention turned to seeking a role model in business accounting that differed significantly from public sector accounting. Despite the move of public sector accounting towards business accounting practices, some issues still remain unresolved. The accounting treatment of fixed assets is the question which has perhaps generated the most literature. Today much ground has been covered; however, to be modern and effective, public sector accounting has still to grapple with three important challenges: standardisation and accounting convergence; consolidation of financial statements; and management indicators and additional information for disclosure.

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Dunn, Kimberly, Mark Kohlbeck, and Brian W. Mayhew. "The Impact of the Big 4 Consolidation on Audit Market Share Equality." AUDITING: A Journal of Practice & Theory 30, no. 1 (February 1, 2011): 49–73. http://dx.doi.org/10.2308/aud.2011.30.1.49.

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SUMMARY: We investigate the Big 5 to Big 4 consolidation and its impact on audit market share equality. We extend the GAO’s (2008) study on audit firm industry market concentration to examine whether the remaining Big N firms’ market shares are more equal after the Big 4 consolidation. We also extend the GAO study to examine audit market shares at the city and city-industry levels. We find that while overall market concentration increases, the Big 4 have more equal market shares than the Big 5 had prior to the consolidation at all levels of analysis. The increase in market share equality may explain why there has been inconsistent evidence of an association between market concentration and competition after the consolidation (Feldman 2006; GAO 2008). However, we find that the largest four clients in each market we examine are more likely to share the same auditor after consolidation, which suggests the largest clients face constrained choices.

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Liebeskind, Julia Porter, Tim C. Opler, and Donald E. Hatfield. "Corporate Restructuring and the Consolidation of US Industry." Journal of Industrial Economics 44, no. 1 (March 1996): 53. http://dx.doi.org/10.2307/2950560.

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Quosigk, Benedikt M., and Dana A. Forgione. "The Association of Program Ratios and Consolidation Choices: Evidence from Nonprofit Hospitals." Accounting Horizons 32, no. 4 (December 2018): 147–62. http://dx.doi.org/10.2308/acch-52180.

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Bergmann, Andreas. "The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability." Journal of Public Budgeting, Accounting & Financial Management 26, no. 1 (March 1, 2014): 165–80. http://dx.doi.org/10.1108/jpbafm-26-01-2014-b007.

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This paper investigates the accounting and reporting of government interventions during the most recent global financial crisis. It shows that governments do not report all their interventions as required by accounting standards. The incompleteness of information may systematically lead to erroneous decisions and therefore jeopardize financial sustainability. Particularly relevant are shortcomings in the field of consolidation and the presentation of financial guarantees.

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Stoll, Hans R. "Future of Securities Markets: Competition or Consolidation?" Financial Analysts Journal 64, no. 6 (November 2008): 15–26. http://dx.doi.org/10.2469/faj.v64.n6.5.

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Beck, Allison K., Bruce K. Behn, Andrea Lionzo, and Francesca Rossignoli. "Firm Equity Investment Decisions and U.S. GAAP and IFRS Consolidation Control Guidelines: An Empirical Analysis." Journal of International Accounting Research 16, no. 1 (January 1, 2017): 37–57. http://dx.doi.org/10.2308/jiar-51657.

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ABSTRACT It is asserted in the literature that rules-based accounting standards leave room for transaction structuring and that numerous accounting scandals have been linked to companies structuring transactions to avoid bright-line rules. Prior research suggests that bright-line accounting standards motivated companies to avoid the equity method or consolidation accounting by keeping their equity ownership percentages below the key thresholds of 20 percent and 50 percent. However, in recent years, much has changed regarding U.S. GAAP and IFRS principles, especially in terms of the guidelines surrounding business combinations and the concept of control. Now, given the similarity of the U.S. GAAP and IFRS equity investment accounting standards and their more recent emphasis on the control concept, one would not expect either U.S. GAAP or IFRS firms to engage in transaction-structuring behavior, holding concentrated ownership percentages at, or right below, 50 percent. Our study extends prior research by investigating whether this phenomenon (of investment percentages being concentrated right at 50 percent or just below) exists in today's FASB and IASB reporting environments and if so, why? Using ownership data from 2004–2008, we investigate whether firms engage in strategic investment behavior in the vicinity of the 50 percent ownership threshold within the U.S. GAAP and IFRS reporting environments. Interestingly, our univariate results indicate that despite a shift in the accounting standards to a more principles-based definition of control, U.S. GAAP-compliant and IFRS-compliant companies continue to behave in a manner indicative of purposeful transaction structuring around the 50 percent threshold, as evidenced by an unusually heavy concentration of investment at or below 50 percent. This finding could mean that U.S. GAAP- and IFRS-compliant companies (and their auditors) are continuing to anchor to the old bright-line guidance regarding consolidation accounting. We supplement our univariate tests with a regression analysis to examine potential incentives that could explain this investment behavior. We find that leverage has a significant positive marginal effect—increased leverage is associated with a greater likelihood of choosing to keep the investment level at or below 50 percent. Data Availability: The ownership data for this study were obtained from the Bureau van Dijk OSIRIS Ownership database. Data will be made available in accordance with the American Accounting Association's data integrity policy.

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Ryan, Stephen G. "Accounting in and for the Subprime Crisis." Accounting Review 83, no. 6 (November 1, 2008): 1605–38. http://dx.doi.org/10.2308/accr.2008.83.6.1605.

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ABSTRACT: This essay describes implications of the subprime crisis for accounting. First, I overview the institutional and market aspects of subprime lending with the greatest accounting relevance. Second, I discuss the critical aspects of FAS No. 157’s fair value definition and measurement guidance and explain the practical difficulties that have arisen in applying this definition and guidance to subprime positions during the crisis. I also raise a potential issue regarding the application of FAS No. 159’s fair value option. Third, I discuss issues that have arisen regarding sale accounting for subprime mortgage securitizations under FAS No. 140 and consolidation of securitization entities under FIN No. 46(R) associated with mortgage foreclosures and modifications. Fourth, I indicate ways that accounting academics can address the implications of the subprime crisis in their research and teaching.

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Xia, Lian Feng. "Scope Changes Impact on Book Performance of Consolidated Financial Statements." Applied Mechanics and Materials 380-384 (August 2013): 4494–99. http://dx.doi.org/10.4028/www.scientific.net/amm.380-384.4494.

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Currently, listed companies in our country generally draw up consolidated financial statements according to the new accounting standards requirements, and release consolidated financial statement to investors and relevant financial statements users so as to public company financial information. Consolidated financial statements can comprehensively reflect the financial position and operating results of listed companies. The key basic work of consolidated financial statements preparation is to reasonably determine the consolidation range of consolidated financial statements. Although the current new accounting standards have stipulated consolidation range, the new accounting standards has not specified the substantial control of concrete measurement method problem. So this paper takes one listed companys financial report and related data from 2007 to 2011 as data sources,selects listed enterprises with no clear merger reason as research object. Multivariate linear regression model is adopted to analyze the influence of merge scope change on book performance. The results show that the consolidated range change will change enterprises book report data,and the influence average value of book achievement is about 10.72%.

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Lande, Evelyne. "Le périmètre de consolidation dans le secteur public : identification et validation." Comptabilité - Contrôle - Audit 4, no. 1 (1998): 107. http://dx.doi.org/10.3917/cca.041.0107.

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Aiginger, Karl, and Margit Schratzenstaller. "Consolidating the budget under difficult conditions — Ten guidelines viewed against Europe’s beginning consolidation programmes." Intereconomics 46, no. 1 (January 2011): 36–42. http://dx.doi.org/10.1007/s10272-011-0363-x.

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Okazaki, Tetsuji, Michiru Sawada, and Ke Wang. "Fall of “organ bank” relationship over bank failure and consolidation wave: Experience in pre-war Japan." Corporate Ownership and Control 4, no. 4 (2007): 19–41. http://dx.doi.org/10.22495/cocv4i4p2.

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This paper examines how the close ties between banks and non-bank firms – so called “organ bank” relationship in Japanese banking literature – declined through bank failures and banking consolidations in pre-war Japan. With a unique dataset compiled for 1,007 Japanese banks from 1926 to 1936, we measure the degree of “organ bank” relationship by the number of persons who worked as directors or auditors for a bank and a non-bank firm at the same time. We observe that this number of “director interlocking” declined along our sample period, when there were lots of bank failure, bank merger and acquisition events. Our findings suggest that banking consolidation and selection thorough failures may help to eliminate the detrimental connections between banks and non-bank firms, based on Japan’s experience

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