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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
openaire   +1 more source

Consolidating Business Processes as Exemplified in SAP ERP Systems

2011
A thorough semantic comparison of usage of business processes must be established as a preliminary stage to consolidating IT systems. In praxis, this step is frequently omitted from IT projects. This condition cannot be ascribed to lack of knowledge on the part of the project manager; rather, the reason lies in the high degree of complexity, intricacy ...
Andreas Hufgard, Eduard Gerhardt
openaire   +2 more sources

Consolidation accounting: An update on FASB projects on consolidations, business combinations, and intangible assets

Journal of Corporate Accounting & Finance, 1998
The FASB has several projects that will affect consolidation accounting. What changes is the Board considering? © 1998 John Wiley & Sons, Inc.
openaire   +1 more source

Business models in a consolidated and converging payments world

Journal of Payments Strategy & Systems, 2009
The payments business is undergoing a significant transformation: markets are integrating regionally across Europe; processors are consolidating scale; bulk and urgent payments are converging; regulators are questioning the traditional economic framework; and retailers and mobile operators are on the verge of becoming payment service providers.
openaire   +1 more source

Consolidating the Crime Business

2010
Geoff Dean   +2 more
openaire   +1 more source

Business combinations. Consolidated and separate financial statements.

2013
I principi contabili internazionali collocano le aggregazioni aziendali in una logica interpretativa piuttosto particolare, che tende a dare evidenza al trasferimento del controllo di una coordinazione aziendale tra parti indipendenti. In tale chiave viene letta anche la formazione di un gruppo aziendale, quale conseguenza dell’acquisizione di una ...
openaire   +2 more sources

Freight consolidation and containerization strategy under business as usual scenario & carbon tax regulation

Journal of Cleaner Production, 2021
Sunil Tiwari   +2 more
exaly  

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