Abstract The recently released International Financial Reporting Standards (IFRS) on
consolidation accounting are used as a case study for demonstrating how coercive …

Purpose This study aims to examine the association between related-party transactions
(RPT) and tax avoidance. The study further investigates whether government ownership …

Abstract The European Accounting Association (EAA) Financial Reporting Standards
Committee (FRSC) provided a response to the International Accounting Standards Board's …

This study examines the impact of IFRS 10 adoption on consolidated financial reports. Our
evidence suggests that the new standard is associated with firms consolidating fewer …

We examine how the adoption of International Accounting Standard No. 27 (hereafter, IAS
27) consolidation rules affects firm-level investment efficiency. IAS 27, effective in Taiwan for …

Boundaries of consolidated reporting entities vary between International Financial Reporting
Standards (IFRS) and US Generally Accepted Accounting Principles (GAAP). Based on the …

This textbook provides a comprehensive overview of international corporate reporting which
enhances students' understanding of diversity and convergence in the field. The authors …

International Financial Reporting Standard (IFRS) 10 is an amendment of International
Accounting Standard (IAS) 27 that deals with Consolidated Financial Statements to account …

Accounting conservAtism in non-stAte compAnies And consolidAted FinAnciAl stAtements
Bilal Kimouche Hemza Boussenna Abstract Fol Page 1 Accounting conservAtism in non-stAte …

Procedures for eliminating internal results in practice may vary due to the different nature of
the relationship between related parties, but also due to the vagueness of the accounting …