Accounting for complex investment transactions
Year of publication: |
2014
|
---|---|
Authors: | Churyk, Natalie Tatiana ; Stenka, Renata |
Published in: |
Journal of accounting education. - Kidlington : Elsevier, ISSN 0748-5751, ZDB-ID 1027143-0. - Vol. 32.2014, 4, p. 58-70
|
Subject: | Variable interest entities (VIE) | Consolidation | Subsidiaries | ASC 810 (FIN 46R, SFAS 167) | IFRS 10 | Joint ventures (ASC 323, IAS 28, IFRS 11) | Group accounting | Investments | Accounting education case study | IFRS | Rechnungswesen | Accounting | Joint Venture | Joint venture | Konzernabschluss | Consolidated financial statements | Bilanzierungsgrundsätze | Accounting standards |
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