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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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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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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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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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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Consolidated Financial Statements – in IAS 27 perspective
Studies and Scientific Researches: Economics Edition, 2012 The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS) even since 1976 with the publication of IAS 3 ...
Mihai Deju
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Вестник университета, 2020 The article сarries out an analysis of the reflection of the consequences of environmental disasters and the corresponding preventive measures on the example of the consolidated financial statements of the Group of mining and metallurgical companies ...
O. V. Zhukova
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The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements [PDF]
مطالعات تجربی حسابداری مالی, 2005 The objective of financial accounting standard No.18 (Act-8) of Iran is to prescribe principles and procedures for preparation and presentation of consolidated financial statements.
Saber Sheri, Farshad Sabzalipor
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