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PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 4 (REVISI 2009) PADA PT BCA [PDF]
, 2023 This research aims to determine the requirements for disclosing consolidated financial statements based on PSAK 4 (Revised 2009) at PT. Bank Central Asia Tbk. The methods used in this research are descriptive analysis.
Panggiarti, Endang Kartini +2 more
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SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS [PDF]
Annals of the University of Oradea: Economic Science, 2013 The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the ...
Cirstea Andreea +3 more
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CECCAR Business Review, 2022 Considering the current context of the economy caused by the onset of the energy crisis, through the continuous increase in the prices of natural gas, and implicitly of electricity, during 2021, and its deepening due to the war in Ukraine, at the level ...
Adelin-Nicolae MATEȘ
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Consolidated financial statements in light of the Hungarian regulations and the IFRS standards
CompetitioCompanies today have diverse relationship systems. In a legal sense, individual companies exercising influence on each other engage in significant transactions with each other during their operations.
Alexandra Szekeres, Angelika Dienes
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Full Disclosure: Financial Statement Disclosures Under CERCLA [PDF]
, 1993 This paper presents a comprehensive mathematical framework for depletion rate analysis and ties it to the physics of depletion. Theory was compared with empirical data from 1036 fields and a number of regions. Strong agreement between theory and practice
Frankel, Stuart B.
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Demonstrações consolidadas pró-forma: importância avaliada em um caso real
Revista Contabilidade & Finanças, 2004 Este estudo aborda a consolidação das demonstrações contábeis quando ocorre aquisição do controle de empresas, enfatizando a questão da comparabilidade das demonstrações entre o período da aquisição, o anterior e o posterior a ele. Quando uma sociedade é
Itamar Miranda Machado +1 more
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IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung? [PDF]
, 2009 The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published July 9, 2009, could be an interesting option for the consolidated financial statements of small and medium-sized ...
Henselmann, Klaus, Roos, Benjamin
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Revista de Contabilidad: Spanish Accounting Review, 2003 The decentralisation of services brings about the fragmentation of accounting information about public sector economic activity. There is a need, therefore, to establish consolidated balance sheets, since they provide more relevant information than that ...
Antonio Manuel López Hernández +3 more
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One or Two Statement Approach for the Income Statement of Czech Companies? [PDF]
, 2012 Purpose of the article: The article examines the IAS 1 revised that allows the company to choose between a reclassification of items by nature or by function (destination), it also provides two alternative presentations of the income statement: a single ...
Amelio, Stefano, Gazzola, Patrizia
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Usage of internal statements in making consolidated financial statement
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016 The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies.
V.N. Herman
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