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Abgrenzung des Konsolidierungskreises nach IFRS 10 (Consolidation : Identifying Subsidiaries Under IFRS 10)
Reiland, Michael - 2011
IASB published IFRS 10 which comes up with a modified consolidation model replacing the corresponding provisions in IAS 27 … practice. First of all, IFRS 10 is not only more comprehensive and more complex than IAS 27 and SIC 12 but also very poorly … for further normative research on consolidation as well as for a proper application of IFRS 10 this paper first identifies …
Persistent link: https://www.econbiz.de/10013120068
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The key issues in the translation of the financial statements of multinational companies
Savić, Bojan; Obradović, Nataša; Milojević, Ivan - In: Facta Universitatis / University of Niš : the … 16 (2019) 2, pp. 183-195
Persistent link: https://www.econbiz.de/10012267094
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Anforderungen an die Konzernrechnungslegung multinationaler Unternehmen am Beispiel der BASF
Hasselmeyer, Albert; Reichertz, Ruth; Dohrn, Matthias - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 57 (2005) 5, pp. 440-454
Persistent link: https://www.econbiz.de/10003153387
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Financial reporting of Brazilian subsidiaries to Swedish multinational parent companies : a field study
Fagerström, Arne; Hassel, Lars G.; Cunningham, Gary M. - In: Journal for international business and entrepreneurship … 4 (2009) 3, pp. 179-190
Persistent link: https://www.econbiz.de/10003919209
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Auslandsvertrieb und zwischenstaatliche Erfolgszuordnung : Auswirkungen eines Übergangs von der direkten Methode auf die konsolidierte Körperschaftsteuer-Bemessungsgrundlage
Scheffler, Wolfram - In: Festschrift für Wolfram Reiss zum 65. Geburtstag, (pp. 529-550). 2008
Persistent link: https://www.econbiz.de/10014560833
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Consolidated Financial Statements of Parent Entity and Subsidiaries
Marthin, Eirene Patresia - 2023
The increasingly widespread occurrence of business mergers by companies is intended to increase capital, business competition, have international networks, and expand and maintain their business. The financial records of companies that have consolidated are more complicated than those of...
Persistent link: https://www.econbiz.de/10014262175
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Managerial empire building and firm disclosure
Hope, Ole-Kristian; Thomas, Wayne B. - In: Journal of accounting research 46 (2008) 3, pp. 591-626
Persistent link: https://www.econbiz.de/10003709913
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Grundsätze ordnungsmäßiger Bilanzierung für Pensionsrückstellungen : unter Berücksichtigung von SFAS 87 und SFAS 106
Thoms-Meyer, Dirk - 1996
Persistent link: https://www.econbiz.de/10000590467