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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

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

Prognoseeignung des Prognoseberichts? : eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED "Management Commentary"

Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - 2010

In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a...

Persistent link: https://www.econbiz.de/10003948436

Compliance with IAS 2 in consolidated financial statements of PSE listed companies

Polachová, Kateřina - In: European financial and accounting journal : EFAJ 14 (2019) 3, pp. 61-78

As inventories represent a significant balance sheet item for many companies, their correct presentation and disclosure is fundamental for the financial statements’ users. This article identifies compliance with the ”IAS 2 Inventories“ requirements in consolidated financial statements of...

Persistent link: https://www.econbiz.de/10012202013

CONSOLIDATED FINANCIAL STATEMENTS – A NEW REPORTING PRACTICE IN THE PUBLIC SECTOR

CÎRSTEA, Andreea; CÎRSTEA, Stefan-Dragos - In: Management Intercultural (2015) 33, pp. 53-60

The reforms that have lately influenced the public sector determined several changes in the reporting system, causing the introduction of a new reporting practice in the public sector, namely the consolidated reports. These reports come to bring added value to the accounting and reporting...

Persistent link: https://www.econbiz.de/10011268683

Items Reported in Individual Financial Statements Differently in Comparison of Consolidated Financial Statements

Zelenková, Marie - In: Český finanční a účetní časopis 2012 (2012) 2, pp. 36-54

, provision of services, lending, sales of securities and other financial assets. Consolidation adjustments leading to … this paper. These examples are based on assumption of control and therefore on the full consolidation method used for …

Persistent link: https://www.econbiz.de/10011194597

Disclosure of Non-controlling Interests in the Statement of Financial Situation

Zelenka, Vladimír - In: Český finanční a účetní časopis 2011 (2011) 3, pp. 125-129

There is the conceptual problem to incorporate the non-controlling interests (NI) in the statement of financial position. Existing approaches are unincorporation of NI into the statement of financial position, incorporation of NI in liabilities, incorporation of NI in equity and so called...

Persistent link: https://www.econbiz.de/10011194663

True and Fair View in Individual Financial Statements in Comparison of Consolidated Financial Statements after Elimination of Intragroup Sales

Zelenková, Marie - In: Český finanční a účetní časopis 2011 (2011) 3, pp. 93-105

situation is more complicated in using the proportional method of consolidation. The proportional method distinguishes which …. Therefore two consolidated financial statements prepared for the same group by proportional method of consolidation will …

Persistent link: https://www.econbiz.de/10011194699

Typology of Concepts of Consolidated Financial Statements

Zelenka, Vladimír - In: Český finanční a účetní časopis 2012 (2012) 1, pp. 52-63

Good understanding of theoretical concepts of consolidation of financial statements is essential for correct …

Persistent link: https://www.econbiz.de/10011194725

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

The article deals with transition from consolidated financial statements reported by proportionate consolidation method … use both alternative methods, i.e. proportionate consolidation and equity method. This standard allows only equity method … 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