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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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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
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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
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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
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Inconsistencies in application of IAS 29 and IAS 21 between foreign operation in hyperinflationary economy and consolidated financial statements of parent
Kampanje, Brian Phiri - 2023
This study involved a multinational entity listed on the Malawi Stock Exchange which adopted IAS 29 – Financial Reporting in Hyperinflationary Economy emanating from its foreign operation. The results of this study indicate that it is a rare phenomenon for effects of hyperinflation of a...
Persistent link: https://www.econbiz.de/10014260288