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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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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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Prognoseeignung des Prognoseberichts? : eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED "Management Commen...
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
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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
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IFRS for SMEs : eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?
Henselmann, Klaus; Roos, Benjamin - 2009
The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published July 9, 2009, could be an interesting option for the consolidated financial statements of small and medium-sized entities (SMEs) in Germany. Background is the...
Persistent link: https://www.econbiz.de/10003929019
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Behandlung von strategischen Beteiligungen im Einzelabschluss
Henselmann, Klaus; Roos, Benjamin - 2009
The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of...
Persistent link: https://www.econbiz.de/10003935075
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IFRS for SMEs : eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ;...
Persistent link: https://www.econbiz.de/10003966547
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The Relevance and the Dynamics of Goodwill Values Under IAS/IFRS : Empirical Evidences from the 2005-2009 Consolidated Financial Statements of the Major Companies Listed in Italy
Pieri, Valerio - 2012
The research aims at observing the actual effects on companies' consolidated financial statements of the accounting treatment for goodwill as provided for by IAS/IFRS accounting standards. For this purpose, it focuses on the relevance of goodwill values in companies' accounts (which is mainly...
Persistent link: https://www.econbiz.de/10013115568
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Abgrenzung des Konsolidierungskreises nach IFRS 10 (Consolidation : Identifying Subsidiaries Under IFRS 10)
Reiland, Michael - 2011
accounting scandals have impressively demonstrated that improper or violated consolidation rules can have (together with other … challenging tasks in establishing adequate consolidation rules are assessing circumstances involving special purpose entities, the … IASB published IFRS 10 which comes up with a modified consolidation model replacing the corresponding provisions in IAS 27 …
Persistent link: https://www.econbiz.de/10013120068
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Does IFRS 10 on Consolidated Financial Statements Abandon Accepted Economic Principles?
Ben-Shahar, Danny - 2015
The 2007 global financial crisis revealed a deficiency in the financial reporting of off-balance-sheet vehicles. To better reflect risks associated with such items, International Financial Reporting Standard (IFRS) 10 provided new principles for determining an investor's control of an investee...
Persistent link: https://www.econbiz.de/10013033755