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Jahresabschluß und Prüfung von ausländischen Tochtergesellschaften nach neuem Konzernrecht : Tochterunternehmen in Österreich, der Schweiz und den USA

Ferk, Hans - 1991

Persistent link: https://www.econbiz.de/10014268518

Foreign currency translation method choice : insights from game theory

Pinto, Jo Ann M. - In: The journal of applied business research 18 (2002) 4, pp. 25-34

Persistent link: https://www.econbiz.de/10001719064

Abgrenzung des Konsolidierungskreises nach IFRS 10 (Consolidation : Identifying Subsidiaries Under IFRS 10)

Reiland, Michael - 2011

IASB published IFRS 10 which comes up with a modified consolidation model replacing the corresponding provisions in IAS 27 … practice. First of all, IFRS 10 is not only more comprehensive and more complex than IAS 27 and SIC 12 but also very poorly … for further normative research on consolidation as well as for a proper application of IFRS 10 this paper first identifies …

Persistent link: https://www.econbiz.de/10013120068

Financial reporting of Brazilian subsidiaries to Swedish multinational parent companies : a field study

Fagerström, Arne; Hassel, Lars G.; Cunningham, Gary M. - In: Journal for international business and entrepreneurship … 4 (2009) 3, pp. 179-190

Persistent link: https://www.econbiz.de/10003919209

Auslandsvertrieb und zwischenstaatliche Erfolgszuordnung : Auswirkungen eines Übergangs von der direkten Methode auf die konsolidierte Körperschaftsteuer-Bemessungsgrundlage

Scheffler, Wolfram - In: Festschrift für Wolfram Reiss zum 65. Geburtstag, (pp. 529-550). 2008

Persistent link: https://www.econbiz.de/10014560833

Consolidated Financial Statements of Parent Entity and Subsidiaries

Marthin, Eirene Patresia - 2023

The increasingly widespread occurrence of business mergers by companies is intended to increase capital, business competition, have international networks, and expand and maintain their business. The financial records of companies that have consolidated are more complicated than those of...

Persistent link: https://www.econbiz.de/10014262175