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Issues of  Hedge  Accounting  in IFRS  in Consolidated  financial  Statement

Учёт. Анализ. Аудит, 2019
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
A. Yu. Kuzmin
doaj   +2 more sources

Consolidated Financial Statements

Australian Economic Review, 1993
In connection with its continuing study of the concrete meaning of "business entity," the Committee on Concepts and Standards of the American Accounting Association has selected the area of consolidated financial statements as one of importance.
Ellen Haustein, P. Lorson
openaire   +2 more sources

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, 2017
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 ...
Eva Hýblová, Alena Kolčavová
doaj   +2 more sources

Mindfulness-Based Mobile Apps and Their Impact on Well-Being in Nonclinical Populations: Systematic Review of Randomized Controlled Trials

Journal of Medical Internet Research, 2023
BackgroundMindfulness-based mobile apps have become popular tools for enhancing well-being in today’s fast-paced world. Their ability to reduce geographical, financial, and social barriers makes them a promising alternative to ...
Katrin Schwartz, Fabienne Marie Ganster, Ulrich S Tran   +2 more
doaj   +2 more sources

Do Financial Statement Auditors Recognise ESG-Related Aspects as Key Audit Matters? [PDF]

Audit Financiar, 2023
One of the recent trends in ESG (which stands for Environmental, Social, and Corporate Governance) is an attempt to combine sustainability and financial reporting through direct references to financial statement figures (cf. the ED IFRS S1, S2, the CSRD).
Magdalena INDYK
doaj   +1 more source

Consolidated financial statement information and group reporting in the central government: a user-oriented approach

Journal of Public Budgeting, Accounting & Financial Management, 2022
PurposeThis study aims to fill the research gap regarding the usability of group reporting information in the central government. It answers the question of how the consolidated information should be formed to benefit the real needs of governmental ...
L. Oulasvirta
semanticscholar   +1 more source

Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards. Evidence from the two capital markets ( Iran and Singapore) [PDF]

پژوهش‌های تجربی حسابداری, 2017
Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards.
hamzeh didar, sonia vakili
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Examining Gender Equality Information in the Consolidated Mandatory Non-Financial Statements of a Cooperative Banking Group: A Longitudinal Analysis

Journal of Risk and Financial Management, 2022
With the 2014/95/EU Directive, implemented in Italy with Legislative Decree No. 254/2016, public interest entities with specific requirements, including credit institutions, are obliged to report several items of non-financial information (NFI ...
Olga Ferraro, E. Cristiano
semanticscholar   +1 more source

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, 2021
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 ...
Kassim Busari, M. M. Bagudo
semanticscholar   +1 more source

The implementation of ESEF requirements by companies of the sWIG80 [PDF]

Zeszyty Teoretyczne Rachunkowości, 2022
Purpose: The article presents the results of research on the implementation of the Eu-ropean Single Electronic Format (ESEF) by companies listed on the Warsaw Stock Exchange's (WSE) sWIG80.
Maciej Frendzel, Zuzanna Firkowska-Jakobsze   +1 more
doaj   +1 more source