Azarbaycanda mühasibat uçotu va hesabatı bu sahada olan beynalxalq prinsiplara va
standartlara uyğun yenidan qurulur va inkişaf etdirilir. Bela ki, ölkanin ictimai ahamiyyat kasb …

Writing a book is always a challenge. Nevertheless, writing a book on “Financial Statements:
Analysis, Reporting and Valuation” geared to MBA students, a more daring intellectual …

The paper focuses on the potential benefits of fair value accounting (FVA) in the public
sector and the shift towards the entity theory of consolidation supported by international …

While some accountants are against using push-down accounting to prepare separate
financial statements, others argue that it provides a suitable measurement. Authorities in the …

Although accounts consolidation was used in practice from the early 1900's its theoretical
basis were developed later in concordance with the rise of concepts like “entity” and “group” …

The purpose of this paper is to analyze the current state of consolidated reporting practice
harmonization concerning the extant methods for evaluating and reporting goodwill in the …

The objective of the paper is to assess the harmonization between Vietnam Accounting
Standards and IAS/IFRS in the preparation and presentation of Consolidated Financial …

Consolidated financial statements present the financial position and results of operations for
a parent (controlling entity) and one or more subsidiaries (controlled entities) as if the …

Predmet istraţivanja u ovom radu je sistem finansijskog izveštavanja o performansama
grupa, kao informaciona podrška odluĉivanju postojećih i potencijalnih investitora i …

Celem artykułu jest analiza koncepcji konsolidacji sprawozdań finansowych, które w
znacznej mierze wpłynęły na zasady pomiaru i zakres ujawnień poszczególnych kategorii w …