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Minority interest and the effect on financial leverage under FAS-160

Urbancic, Frank R. - In: Commercial lending review 23 (2008) 5, pp. 12-16

Persistent link: https://www.econbiz.de/10003769931

Internationale Rechnungslegung : Festschrift für Professor Dr. Claus-Peter Weber zum 60. Geburtstag

Küting, Karlheinz (ed.); Weber, Claus-Peter (honouree); … - 1999 - 1. Aufl.

Persistent link: https://www.econbiz.de/10000678055

Fundamentals of advanced accounting

Hoyle, Joe Ben; Schaefer, Thomas F.; Doupnik, Timothy S. - 2009 - 3. ed.

Persistent link: https://www.econbiz.de/10003679772

Impact of Non-Controlling Interests on Reliability of Consolidated Income Statement and Consolidated Balance Sheet

Welc, Jacek - 2017

by the existence of significant non-controlling interests, are discussed and illustrated with numerical examples. Non-controlling … benefits (both profits as well as net assets) generated by its non-wholly owned subsidiaries. If significant, non-controlling … ratios. This is so because under both IFRS (International Financial Reporting Standards) and US GAAP (US Generally Accepted …

Persistent link: https://www.econbiz.de/10012948704

Public sector accounting

Budding, Tjerk (ed.); Grossi, Giuseppe (ed.); … - 2015

As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an...