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CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS [PDF]

Romanian Economic and Business Review, 2013
This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two subsidiaries (only one fully controlled by the parent ...
Tănase Alin-Eliodor, Calotă Traian-Ovidiu   +1 more
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Business combination and consolidated financial statements

2018
Regularities and prospects of development of one of the difficult directions in activity of professional accountants – processes of accounting reflection of transactions on consolidation of business and formation of the consolidated financial statements are investigated.
Olesya Plotnikova, Viktor Plotnikov
openaire   +1 more source

The Content of Contemporary Analysis of Financial Statements

, 2021
S. Krylov
semanticscholar   +1 more source

Basics of consolidation of financial statements

2019
This book, Basics of Consolidation of Financial Statements, presents a step-by-step approach in learning the basics concepts in consolidation of financial statements. Rather than focusing on complex explanations and discussions, this book explains consolidation of financial statements using simple concepts.
Jamaliah Abdul Majid, Siti Seri Delima Abdul Malak, Tan Chee Yu   +2 more
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VOLUNTARY ADOPTION OF THE CONSOLIDATED FINANCIAL STATEMENT AND FAIR VALUE ACCOUNTING BY ITALIAN LOCAL GOVERNMENTS

, 2014
S. Gardini, G. Grossi
semanticscholar   +1 more source

Consolidated Financial Statements

2009
Questo libro fornisce le informazioni essenziali per la comprensione dei bilanci di gruppo. Gli argomenti trattati sono utili alla comprensione del mondo economico, oltre che dei suoi attori di maggior rilievo. Per questi, l'analisi dei risultati economici e finanziari deve basarsi sul bilancio consolidato che rappresenta le performance del gruppo in ...
openaire   +1 more source

Addressing distress management challenges: Recommendations from the consensus panel of the American Psychosocial Oncology Society and the Association of Oncology Social Work

Ca-A Cancer Journal for Clinicians, 2021
Teresa L Deshields, Ryan D Nipp
exaly  

The Impact of the Adoption of International Financial Accounting Standards (IFRS) on Consolidated Financial Statements of Italian Enterprises

, 2005
Pier Luigi Marchini, P. Andrei, Veronica Tibiletti   +2 more
semanticscholar   +1 more source

The impact of firms' internationalization on financial statement presentation: Some French evidence

, 2008
Yuan Ding, Thomas Jeanjean, Hervé Stolowy   +2 more
semanticscholar   +1 more source

Minority Interest in the Consolidated Retained Earnings Statement

, 2001
H. Nurnberg
semanticscholar   +1 more source