Relevant bibliographies by topics / Sub-consolidated statements

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Conference papers

Academic literature on the topic 'Sub-consolidated statements'

Author: Grafiati
Published: 28 May 2022
Last updated: 30 July 2025

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

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Sub-consolidated statements.'

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.

Journal articles on the topic "Sub-consolidated statements"

1

Yakymchuk, Tetyana, and Aija Cerpinska. "CONSOLIDATED FINANCIAL STATEMENTS AS THE BASIS OF RELIABLE INFORMATION ON THE ACTIVITY OF INTEGRATED CORPORATE STRUCTURES OF UKRAINE." Scientific Journal of Polonia University 25, no. 6 (2017): 28. http://dx.doi.org/10.23856/2503.

Full text
Abstract:
The research presents an algorithm for comparative analysis of the integrated corporate structure reporting including three stages. The proposed algorithm for comparative analysis has been tested on the example of the consolidated financial statements of sub-holding of the industrial and financial group, the financial statements of one of the main asset parent companies in Ukraine and a subsidiary of the sub-holding. It has been established that users cannot make proper conclusions and take decisions in a comprehensive way basing upon information provided in public financial reports.
APA, Harvard, Vancouver, ISO, and other styles
2

Bellandi, Francesco. "Business Combinations under Common Control: The Gain/loss Group Perspective. What the IASB Project Leaves Unaddressed." International Journal of Business and Management 16, no. 11 (2021): 59. http://dx.doi.org/10.5539/ijbm.v16n11p59.

Full text
Abstract:
Although BCUCCs are widespread, a clear treatment is missing under IFRS. Most contributions have taken partial views. This article innovatively provides a systematic theoretical apparatus of the role accounting plays for all the affected members of a group, with a focus on gain or loss opportunities below the consolidated statements. The method used is international technical accounting analysis under IFRS and U.S. GAAP. It shows how a BCUCC may be driven to achieve gain/loss in separate financial statements and how cross-company consistency in policies and substance may reveal gain/loss arbit
APA, Harvard, Vancouver, ISO, and other styles
3

Wardhani, Nurhastuty Kesumo, Daniel Junaedi, and Khomsiyah Khomsiyah. "THE EFFECT OF MANAGERIAL OWNERSHIP, WORKING CAPITAL MANAGEMENT, AND EXECUTIVE COMPENSATION ON COMPANY PROFITABILITY." JURNAL AKUNTANSI DAN AUDITING 20, no. 1 (2023): 19–31. http://dx.doi.org/10.14710/jaa.20.1.19-31.

Full text
Abstract:
Several things that can impact the Profitability of a Company might be the size of the free cash flow, the managerial ownership structure, working capital management, and executive compensation. Once a Company has greater availability of free cash flow, the company has a greater ability to circulate the flow of money for the Company's operations in generating profits. The author’s purpose of research is to see the effect of managerial ownership structure, working capital management, and executive compensation on the profitability on manufacture Companies 'sub-sector chemicals listed on the Ind
APA, Harvard, Vancouver, ISO, and other styles
4

James, Ian Andrew. "The Rightful Demise of the Sh*t Sandwich: Providing Effective Feedback." Behavioural and Cognitive Psychotherapy 43, no. 6 (2014): 759–66. http://dx.doi.org/10.1017/s1352465814000113.

Full text
Abstract:
Background: As a trainee cognitive therapist in the early 1990s, I was taught the Sh*t Sandwich by my supervisor. I continued to use this technique for many years without seeing the need to extend my repertoire of feedback strategies. Aims: This article describes a number of other feedback techniques, raising awareness of the processes underpinning feedback, and facilitating reflection on feedback methods. Method: This review examines feedback and the methods of feedback used to improve clinical competence. Results: Evidence informs us that the use of good feedback has a significant effect on
APA, Harvard, Vancouver, ISO, and other styles
5

Alozie, Christopher Enyioma. "Fund accounting and government-wide financial reporting during the Pre-IPSAS implementation era from a Nigerian experience." Journal of Public Budgeting, Accounting & Financial Management 32, no. 3 (2020): 339–58. http://dx.doi.org/10.1108/jpbafm-01-2019-0017.

Full text
Abstract:
PurposeThis paper assessed accuracy level in accounting for government funds in Nigeria's federal treasury and their faithful presentation in government financial reporting. It aimed to determine whether the reported annual balances in Nigeria's financial reporting were reliable or otherwise. Data used in analysis were obtained from secondary sources from federal treasury.Design/methodology/approachEx-post “facto” analysis method was adopted in the study involving the use of statistical techniques of absolute or aggregate mean percentage error derived from differences between recomputed and pu
APA, Harvard, Vancouver, ISO, and other styles
6

Norton-Mabus, Julie C., and David L. Nelson. "Reporting of Randomized Controlled Trials in Occupational Therapy and Speech Therapy: Evaluation Using an Expansion of the Consort Statement." OTJR: Occupation, Participation and Health 28, no. 2 (2008): 64–71. http://dx.doi.org/10.3928/15394492-20080301-06.

Full text
Abstract:
Research in occupational therapy is necessary for the validation of therapeutic interventions. Randomized controlled trials (RCTs) control against potentially confounding variables and provide validating evidence, if properly reported. The purpose of this study was to evaluate the quality of reporting RCTs in occupational therapy and speech therapy by use of an expansion of the Consolidated Standards of Reporting Trials (CONSORT) statement. The Nelson—Moberg—Norton Expanded CONSORT Instrument (NMNECI) was used to evaluate 15 occupational therapy RCTs and 15 speech therapy RCTs. After the princ
APA, Harvard, Vancouver, ISO, and other styles
7

Strojek-Filus, Marzena, and Aleksandra Sulik-Górecka. "Assesment of the Quality of Reporting Information on CO2 Emission Rights on the Example of Energy Sector Groups Listed on the Warsaw Stock Exchange." Management Systems in Production Engineering 30, no. 2 (2022): 116–29. http://dx.doi.org/10.2478/mspe-2022-0015.

Full text
Abstract:
Abstract Poland is a participant to the European Union Emissions Trading System, which aims at reducing greenhouse gas emissions. Trading CO2 emission rights has become a strategic area from the point of view of managing entities that emit CO2. The aim of the paper is to investigate and identify discrepancies in the presentation and valuation of CO2 emission allowances, CO2 emission provision liabilities in reporting, and to assess the impact of these discrepancies on compliance with the true and fair view principle on top of the informative value of the financial statements. An in-depth quali
APA, Harvard, Vancouver, ISO, and other styles
8

O'CONNOR, A. M., J. M. SARGEANT, I. A. GARDNER, et al. "The REFLECT Statement: Methods and Processes of Creating Reporting Guidelines for Randomized Controlled Trials for Livestockand Food Safety." Journal of Food Protection 73, no. 1 (2010): 132–39. http://dx.doi.org/10.4315/0362-028x-73.1.132.

Full text
Abstract:
The conduct of randomized controlled trials in livestock with production, health, and food-safety outcomes presents unique challenges that may not be adequately reported in trial reports. The objective of this project was to modify the CONSORT (Consolidated Standards of Reporting Trials) statement to reflect the unique aspects of reporting these livestock trials. A two-day consensus meeting was held on November 18–19, 2008 in Chicago, Ill, United States of America, to achieve the objective. Prior to the meeting, a Web-based survey was conducted to identify issues for discussion. The 24 attende
APA, Harvard, Vancouver, ISO, and other styles
9

O'Connor, Annette, Jan Sargeant, I. Gardner, et al. "The REFLECT statement: Methods and processes of creating reporting guidelines for randomized controlled trials for livestock and food safety." Journal of Swine Health and Production 18, no. 1 (2010): 18–26. http://dx.doi.org/10.54846/jshap/644.

Full text
Abstract:
The conduct of randomized controlled trials in livestock with production, health, and food-safety outcomes presents unique challenges that may not be adequately reported in trial reports. The objective of this project was to modify the CONSORT (Consolidated Standards of Reporting Trials) statement to reflect the unique aspects of reporting these livestock trials. A 2-day consensus meeting was held on November 18-19, 2008, in Chicago, Illinois, to achieve the objective. Prior to the meeting, a Web-based survey was conducted to identify issues for discussion. The 24 attendees were biostatisticia
APA, Harvard, Vancouver, ISO, and other styles
10

Arvanitaki, Alexandra D., Polyxeni Mantzouratou, and Elias Zintzaras. "Assessing the reporting quality of randomized-controlled clinical trials involving novel oral anticoagulants in patients with atrial fibrillation based on the CONSORT statement." International Journal of Clinical Trials 4, no. 4 (2017): 147. http://dx.doi.org/10.18203/2349-3259.ijct20174862.

Full text
Abstract:
<p class="abstract"><strong>Background:</strong> Inadequate reporting of the published randomized controlled trials (RCTs) may restrict the generalizability of treatment effectiveness and tolerability of non-vitamin K antagonist oral anticoagulants (NOACs) in patients with atrial fibrillation (AF). The main objective of this study was to assess the reporting quality of RCTs for efficacy and safety of NOACs vs. warfarin in patients with AF based on the consolidated standards of reporting trials (CONSORT) statement.</p><p class="abstract"><strong>Methods:</
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Sub-consolidated statements"

1

Амбарчян, М. С. "Субконсолідована фінансова звітність банків і звітність банків за сегментами: суть і відмінності". Thesis, Українська академія банківської справи Національного банку України, 2013. http://essuir.sumdu.edu.ua/handle/123456789/59548.

Full text
Abstract:
Відповідно до класифікації Європейської банківської організації, фінансова звітність банків поділяється на три рівні: консолідована (далі – КФЗ), субконсолідована (далі – СкЗ) та індивідуальна звітність. З одного боку, з огляду на методику їх складання, КФЗ та СкЗ є однаковими видами звітності. З іншого боку – КФЗ та СкЗ є різними видами звітності, оскільки СкЗБ складається банком, який водночас перебуває під контролем іншого банку. З метою визначення характеру відображення інформації про учасників банківської групи в КФЗ та СкЗ автором було проведено дослідження: а) примітки “Периметр
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Sub-consolidated statements"

1

Werner Hermann Albert Sommerlatte, Tom. "Interrelation of organizational climate of trust, the trust profile of leaders and business performance." In 13th International Conference on Applied Human Factors and Ergonomics (AHFE 2022). AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1002239.

Full text
Abstract:
Recent research on the role of trust for productivity, innovativeness and the effectiveness of change of business organizations (1) has shown a significant interaction of the individual trust profile of leaders, the psychological contract between the leadership of an organization and its members, and the trust climate of the organization.Trust climate in turn has been shown by empirical studies to have a so far underestimated bearing on how effectively people work together in business processes, how innovative ideas and projects are treated, and how strong the buy-in is in strategic and organi
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Sub-consolidated statements' for particular source types:
Journal articles
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!

To the bibliography