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Consolidated Financial Statements 2021

2022
Consolidated Audited Statements and Independent Auditors' Report, 31 December 2021
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CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS [PDF]

open access: possibleRomanian 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   +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
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The consolidated financial statement: an ongoing problem

International Journal of Economics and Accounting, 2013
Following the recent global financial crisis, the issue of finding a better accounting consolidation model has become so important that both the IASB and the FASB have decided to address the problem by improving the accounting standard for the consolidated financial statement.
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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   +2 more
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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 ...
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Consolidated Financial Statements

Australian Economic Review, 1993
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Consolidation of Financial Statements

This textbook presents both theoretical-methodological and practical material on the consolidation of financial statements. It covers the essence and types of business combinations and the schemes of interconnections among group participants. Particular attention is given to: the conceptual foundations of financial statement consolidation; methods of ...
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