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Is total comprehensive income or net income better for the evaluation of companies' financial performance? [PDF]
, 2014 The aim of the paper is to compare the utility of the net income and the total comprehensive income for the evaluation of goodness in connection with companies’ investments.
P. Gazzola, S. Amelio
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Consolidated financial statements
SSRN Electronic Journal, 2023This chapter introduces consolidated financial reporting in general and highlights public sector specifics. The aim is to provide insights into the concept of ‘group’ or ‘economic entity’, the reasons for consolidation, the peculiarities of the public sector, and the underlying theories of consolidation.
Haustein, Ellen +2 more
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Neural Networks in Accounting: Clustering Firm Performance Using Financial Reporting Data
The Journal of Information Systems, 2020This paper considers the use of neural networks—namely self-organizing maps (SOMs)—to analyze and cluster firms' financial performance. Applying SOMs to financial statement data is a consolidated practice; however, in this paper SOMs are used to ...
R. Dameri, Roberto Garelli, M. Resta
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ANALYSIS OF CONSOLIDATED FINANCIAL STATEMENTS
2022Within the framework of the seven priorities set out in the PF-60 of the President of the Republic of Uzbekistan “Development Strategy for the New Uzbekistan for 2022-2026” dated January 28, 2022 “Accelerated development of the national economy and high growth rates” pragmatic and active foreign policy “.
Yakubov, Ulugbek, Abduganieva, Khumora
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Journal of Marketing Management and Innovative Business Review
This study discusses how dividend policy, profitability, and liquidity policies affect company value. The entire consolidated financial statements of PT Gudang Garam Tbk from 2014 to 2023 are included in the population being studied.
Ronaldo Kambuno S. +2 more
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This study discusses how dividend policy, profitability, and liquidity policies affect company value. The entire consolidated financial statements of PT Gudang Garam Tbk from 2014 to 2023 are included in the population being studied.
Ronaldo Kambuno S. +2 more
semanticscholar +1 more source
Consolidated Financial Statements 2021
2022Consolidated Audited Statements and Independent Auditors' Report, 31 December 2021
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ANALISIS PERBANDINGAN PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 110
JURNAL LENTERA AKUNTANSIA consolidated financial statement is a report that presents financial information reflecting the financial position and operational performance of a parent company along with one or more subsidiaries as a single economic entity (Khaerudin, dkk., 2023 ...
Prita Karina Diandra +3 more
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Zeszyty Teoretyczne Rachunkowości
Purpose: The article presents the results of a study on the use of XBRL (eXtensible Business Re-porting Language) tags in the consolidated financial statements of Polish listed companies for 2020.
Katarzyna Kobiela-Pionnier +1 more
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Purpose: The article presents the results of a study on the use of XBRL (eXtensible Business Re-porting Language) tags in the consolidated financial statements of Polish listed companies for 2020.
Katarzyna Kobiela-Pionnier +1 more
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Analisis Penerapan Standar Akuntansi PSAK 4 dalam Pengungkapan Laporan Keuangan Konsolidasi
Ekonomi Keuangan Investasi dan Syariah (EKUITAS)This research was conducted by the author with the aim of finding out several important aspects related to PT Perusahaan Kertas Tjiwi Kimia Tbk, especially matters that focus on share ownership analysis and disclosure of consolidated financial statements
Wanti Indarti +2 more
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