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How to measure the comparability of financial statements?
Cole, Vicky; Branson, Joel; Breesch, Diane - In: International Journal of Managerial and Financial Accounting 1 (2009) 4, pp. 379-397
Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users might get the … impression that these financial statements are comparable now. However, differences in application of IFRS still exist. These … differences can have a negative impact on the comparability of the financial statements. Therefore, the implementation of IFRS has …
Persistent link: https://www.econbiz.de/10005048671
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HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCKEXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS?
Tiron-Tudor, Adriana; Ratiu, Raluca Valeria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 17-17
The main objective of this paper is to examine the level of disclosure regarding theconsolidated financial statements in the case of Romanian listed companies. In order to measurethis, a multiple index was used that quantifies the level of dislosure a company has achieved. Themain conclusion, in...
Persistent link: https://www.econbiz.de/10008776001
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DISCLOSURE PRACTICES CONCERNING CONSOLIDATED FINANCIAL STATEMENS OF ROMANIANS GROUPS OF ENTITES
ADRIANA, TIRON TUDOR - In: Annals of Faculty of Economics 1 (2010) 1, pp. 601-606
presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS …
Persistent link: https://www.econbiz.de/10008787449
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Major French groups were less profitable in 2013, but their cash position was stable and their financial structure strong
L. Carlino.; G. Dairay.; C. Mangin.; F. Servant. - In: Quarterly selection of articles - Bulletin de la Banque … (2014) 34, pp. 21-45
The 77 largest French groups saw a small drop in turnover in 2013. Operating profit and earnings declined, without affecting their ability to generate cash. Equity capital remained robust and market capitalisation grew.
Persistent link: https://www.econbiz.de/10011118433
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Analyse financière : Groupes et IFRS
Thuelin, Elisabeth - Université Paris-Dauphine (Paris IX) - 2014
et les conséquences des IFRS (International Financial Reporting Standards) sur l'analyse financière. Avec une étude d …
Persistent link: https://www.econbiz.de/10011073287
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Typology of Concepts of Consolidated Financial Statements
Zelenka, Vladimír - In: Český finanční a účetní časopis 2012 (2012) 1, pp. 52-63
of subsidiary at the date of acquisition. Current IFRS (IFRS 3, IAS 27 and IFRS 10) are based on economic entity concept …
Persistent link: https://www.econbiz.de/10011194725
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Transition from proportionate consolidation method to the equity method according to IFRS
Zelenková, Marie - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 57-69
to these reported by equity method. IFRS 11 Joint Arrangements that fully superseded IAS 31 Interests in Joint Ventures … become effective for financial statements for annual periods beginning on or after 1 January 2013. IFRS 11 doesn’t enable to … consolidation method to that date must apply equity method for financial reporting now. The aim of this paper is to present …
Persistent link: https://www.econbiz.de/10011194734
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Conception of Cash Flow Statement on the Consolidated Basis
Zelenka, Vladimír - In: Český finanční a účetní časopis 2012 (2012) 4, pp. 60-70
There are available only two theoretical concepts of consolidation of cash flow statement: concept of pure consolidation and investment concept. The principal criterion for the classification of concepts of consolidated cash flow statement is the way of involvement of gross cash outflow and...
Persistent link: https://www.econbiz.de/10011194798
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How to measure the comparability of financial statements?
Cole, Vicky; Branson, Joel; Breesch, Diane - In: International Journal of Managerial and Financial Accounting 1 (2009) 4, pp. 379-397
Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users might get the … impression that these financial statements are comparable now. However, differences in application of IFRS still exist. These … differences can have a negative impact on the comparability of the financial statements. Therefore, the implementation of IFRS has …
Persistent link: https://www.econbiz.de/10008461154
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Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement
FARCANE, Nicoleta; CĂPUŞNEANU, Sorinel; BRICIU, Sorin - In: Theoretical and Applied Economics XVIII(2012) (2012) 5(570), pp. 77-92
The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in …
Persistent link: https://www.econbiz.de/10011004882