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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
regarding consolidation accounting policy is the concept of control, as it holds a crucial role in determining the basis of … consolidation and the applicable method of consolidation and subsequently in influencing the content of the group financial … presentation of the influences of these approaches on the basis of consolidation. …
Persistent link: https://www.econbiz.de/10008787473
Good understanding of theoretical concepts of consolidation of financial statements is essential for correct …
Persistent link: https://www.econbiz.de/10011194725
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
There are available only two theoretical concepts of consolidation of cash flow statement: concept of pure … consolidation and investment concept. The principal criterion for the classification of concepts of consolidated cash flow statement … disposal respectively. Good understanding of theoretical concepts of consolidation of cash flow statement is essential for …
Persistent link: https://www.econbiz.de/10011194798
problématiques propres aux états financiers des groupes et le référentiel international, les techniques de consolidation des comptes …
Persistent link: https://www.econbiz.de/10011073287
The main objective of this paper is to examine the level of disclosure regarding theconsolidated financial statements in the case of Romanian listed companies. In order to measurethis, a multiple index was used that quantifies the level of dislosure a company has achieved. Themain conclusion, in...
Persistent link: https://www.econbiz.de/10008776001
The main object of this paper is to examine accounting harmonization in a sample of companies with regard to the presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS requirements
Persistent link: https://www.econbiz.de/10008787449
effectiveness of adopting the most important standards under the “consolidation package” and opens an avenue for future research by …
Persistent link: https://www.econbiz.de/10012915790
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