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Consolidating the student voice using think aloud protocols
Schönfeldt, Nikki; Hancock, Phil; Birt, Jacqueline - In: Journal of accounting education 53 (2020), pp. 1-17
Persistent link: https://www.econbiz.de/10012427988
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Die cash generating unit nach IAS 36 im IFRS-Jahresabschluss : Bildung, Gestaltungsmöglichkeiten und Auswirkungen
Klingels, Bernd - 2005
Persistent link: https://www.econbiz.de/10003000926
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Unternehmenswertorientierung in Konzernrechnungslegung und Controlling : Impairment of Assets (IAS 36) im Kontext bereichsbezogener Unternehmensbewertung und Performancemessung
Schumann, Jürg (contributor) - 2008
nach Unternehmensübernahmen unter Berücksichtigung des Goodwill. …
Persistent link: https://www.econbiz.de/10013516997
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France's major listed groups continued to consolidate their finances and posted improved profitability in 2014
Carlino, Laurent; Lafon, Anne-Sophie - In: Banque de France bulletin / Quarterly selection of articles 38 (2015), pp. 5-21
Persistent link: https://www.econbiz.de/10011477485
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Major French groups were less profitable in 2013, but their cash position was stable and their financial structure strong
Carlino, Laurent; Dairay, Germain; Mangin, Claire; … - In: Banque de France bulletin / Quarterly selection of articles 34 (2014), pp. 21-45
Persistent link: https://www.econbiz.de/10010416844
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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
Good understanding of theoretical concepts of consolidation of financial statements is essential for correct interpretation of consolidated figures. There are seven principal concepts of consolidated accounts indicated in this paper, from proprietary concepts, through parent entity concepts to...
Persistent link: https://www.econbiz.de/10011194725
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The problems of stage acquisition under the new consolidation accounting standards
Yang, James G. S.; Aquilino, Frank J. - In: International journal of corporate finance and … 4 (2017) 1, pp. 57-71
Persistent link: https://www.econbiz.de/10011806674