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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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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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Similarities and disparities between Romanian individual and consolidated financial group statements
Studies and Scientific Researches: Economics Edition, 2012 The purpose of this study is to identify, analyse and assess the main connections and implications of consolidated accounts on enterprise economy. Appearance of consolidated financial statements is intrinsically linked to certain concepts, such as group,
Florentin Tanasa, Doina Prodan
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DRAWING UP THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS THAT DO NOT BRING A PLUS OF UTILITY [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019 The objective of the consolidated annual financial statements is to provide a true and fair view of the financial position, financial performance and other information about the group's activity, in accordance with the applicable accounting regulations.
PALIU – POPA LUCIA, COSNEANU LAVINIA
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SOME APECTS REGARDING THE CONSOLIDATED FINANCIAL STATEMENTS [PDF]
Annals of the University of Oradea: Economic Science, 2012 The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods.
Szora Tamas Atila, Hada Teodor
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EUROPEAN HARMONIZATION OF CONSOLIDATED FINANCIAL STATEMENTS REGULATIONS? [PDF]
Annals of the University of Oradea: Economic Science, 2012 The purpose of this paper is to analyze the degree of formal accounting harmonization within the European Union with respect to the EC Regulation No.
Cirstea Andreea +1 more
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Статистика України, 2019 The impact of the adequacy of the application of the basic principles, conditions and order of consolidation by a company group, to ensure the reliability of the most specific items of financial statements, is considered as a subject matter of internal ...
I. M. Dmytrenko, N. V. Shaimukhometova
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Comparison of Incremental Power of Parent Company Earnings to Subsidiary Earnings in Predicting Consolidated Earnings [PDF]
پژوهشهای تجربی حسابداری, 2015 Predicting consolidated earnings provides useful information to evaluate a parent company, since earnings of the entire consolidated entity accrue to parent company shareholders in the form of dividends.
roohollah gheitasi, farshad Sabzalipour
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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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