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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

CONSOLIDATION POLICY: PAST, PRESENT AND FUTURE APPROACHES TO THE CONCEPT OF CONTROL

Victor-Octavian, Müller; Reka, Cardos Ildiko; Ionel, … - In: Annals of Faculty of Economics 1 (2010) 1, pp. 541-547

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

HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCKEXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS?

Tiron-Tudor, Adriana; Ratiu, Raluca Valeria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 17-17

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

DISCLOSURE PRACTICES CONCERNING CONSOLIDATED FINANCIAL STATEMENS OF ROMANIANS GROUPS OF ENTITES

ADRIANA, TIRON TUDOR - In: Annals of Faculty of Economics 1 (2010) 1, pp. 601-606

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

Effects of Adopting IFRS 10 and IFRS 11 on Consolidated Financial Statements : An Exploratory Research

Lopes, Ana - 2018

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

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

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

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

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

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