EVIDENCE FROM THE GERMAN CAPITAL MARKET REGARDING THE VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS [PDF]
Annals of the University of Oradea: Economic Science, 2011 Financial statements main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order to be useful,
Muller Victor - Octavian
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Local government and utility firms’ debts [PDF]
Financial Theory and Practice, 2011 The global financial crisis has affected the Croatian local public sector. In such circumstances, local government units’ debts and borrowing should be approached with caution.
Marko Primorac
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Discrete Dynamics in Nature and Society, 2022 As the investing enterprise brings the invested enterprise into the consolidation scope, the number of the items in the consolidated financial statements is enlarged relative to the parent company’s financial statements, which is called the amplification
Ximing Zhan, Mengying Zhao, Lijuan Yan
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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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Determination of audit activity in modern conditions [PDF]
, 2018 The task of compulsory audit of financial statements is the provision of reasonable assurance that is accepted and performed by the entity in accordance with the requirements of this Law and international standards of audit by checking the financial ...
Siketina, Natalya Hennadievna
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Interest of minority shareholders in consolidated financial statements [PDF]
Ekonomski Pogledi, 2014 The consolidated financial statements present information on the operations of the group of companies as a single economic reporting entity. Bearing in mind the objective of consolidated financial statements, in the paper is presented theoretical ...
Vuković Bojana, Filipović Luka M.
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Preparation and Audit of Consolidated Statements in Belarus: Status, Problems, Prospects
Buhalterinės Apskaitos Teorija ir Praktika, 2018 [full article, abstract in English] The study purpose is development of a methodology for preparation of consolidated financial statements in the context of harmonization of the national system of accounting and preparation of statements with IFRS ...
Sergey Korotaev
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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.
Amelio, Stefano, Gazzola, Patrizia
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Environmental information in the consolidated financial statements of selected energy companies in Poland – a comparative analysis [PDF]
Zeszyty Teoretyczne Rachunkowości, 2020 Purpose: The article compares the scope and place of disclosure of valuable environmental information in the annual consolidated financial statements of the largest listed companies in Poland's energy sector.
Iwona Majchrzak, Bożena Nadolna
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Predicting Audit Opinion in Consolidated Financial Statements with Artificial Neural Networks
Mathematics, 2020 The models for predicting audit opinion analyze the variables that affect the probability of obtaining a qualified opinion. This helps auditors to plan revision procedures and control their performances.
José Ramón Sánchez-Serrano +3 more
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