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Reported profits and effective tax rate following accounting standards changes analysis of consolidated financial statements and separate financial statements

Kim, Jeong Ho; Im, Chae Chang - In: The journal of applied business research 33 (2017) 6, pp. 1171-1186

Persistent link: https://www.econbiz.de/10011785426

The impact of IFRS 10 on consolidated financial reporting

Bedford, Anna; Bugeja, Martin; Ma, Nelson - In: Accounting and finance 62 (2022) 1, pp. 101-141

Persistent link: https://www.econbiz.de/10013166379

Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? : evidence from France and Italy

Gavana, Giovanna; Gottardo, Pietro; Moisello, Anna Maria - In: Journal of international accounting auditing & taxation 38 (2020), pp. 1-15

Persistent link: https://www.econbiz.de/10012299721

Customer relationships in the consolidated financial statements : recognition and value relevance

Huang, Mingming; Zhang, Junsheng; Huo, Zheng - In: China journal of accounting studies 10 (2022) 3, pp. 390-410

Customer relationships are important strategic resources. With a sample of A-share listed firms from 2007 to 2020 in China, this paper examines the recognition and value relevance of customer-related intangible assets. Current accounting standards require an acquirer to recognise identifiable...

Persistent link: https://www.econbiz.de/10013539136