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Actual Problems Accounting Solution Legal Merger in the Context with Development Harmonization Norms EU
Vomáčková, Hana - In: Český finanční a účetní časopis 2007 (2007) 4, pp. 30-35
/IFRS for business combination and consolidation. …
Persistent link: https://www.econbiz.de/10011194641
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The conceptual foundations regarding the preparation and presentation of the consolidated financial statements
Guni, Claudia Nicoleta; Munteau, Victor - In: Economics, management and financial markets 9 (2014) 4, pp. 175-183
Persistent link: https://www.econbiz.de/10011544302
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Accounting for complex investment transactions
Churyk, Natalie Tatiana; Stenka, Renata - In: Journal of accounting education 32 (2014) 4, pp. 58-70
Persistent link: https://www.econbiz.de/10010442311
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Preparing consolidated financial statements in accordance with IFRS
Issakova, S. A.; Moldabekova, A. Sh.; Kenzhebayeva, M. T.; … - In: European research studies 20 (2017) 3A, pp. 458-469
Persistent link: https://www.econbiz.de/10012219055
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Recognition of non-controlling interest in consolidated financial statements based on property rights
Casajus, André; Labrenz, Helfried - In: Review of law and economics : publ. in cooperation with … 13 (2017) 3, pp. 1-23
Persistent link: https://www.econbiz.de/10011799068
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The consolidated financial statement : an ongoing problem
Russo, Antonella - In: International journal of economics and accounting : IJEA 4 (2013) 4, pp. 389-405
Persistent link: https://www.econbiz.de/10010394145
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A property rights based consolidation approach
Casajus, André; Labrenz, Helfried - 2014
We suggest a full consolidation approach that takes into account the property rights structure whithin the subsidiaries …
Persistent link: https://www.econbiz.de/10010239888
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The development of national and transnational regulation on the scope of consolidation
Nobes, Christopher - In: Accounting, auditing & accountability journal 27 (2014) 6, pp. 995-1025
Persistent link: https://www.econbiz.de/10010409833
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Does consolidation of variable interest entities improve the pricing of financial reporting in bank holding companies? : evidence from FAS 166/167
Hsu, Audrey Wen-hsin; Pourjalali, Hamid; Ronen, Joshua - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 3, pp. 510-541
Persistent link: https://www.econbiz.de/10014294250