Search Results - subject:"Financial statements."

Does IFRS 10 on Consolidated Financial Statements Abandon Accepted Economic Principles?

Ben-Shahar, Danny - 2015

for determining an investor's control of an investee for the purpose of preparing consolidated financial statements. We …

Persistent link: https://www.econbiz.de/10013033755

France's major listed groups continued to consolidate their finances and posted improved profitability in 2014

Carlino, Laurent; Lafon, Anne-Sophie - In: Banque de France bulletin / Quarterly selection of articles 38 (2015), pp. 5-21

Persistent link: https://www.econbiz.de/10011477485

Financial situation of France's main listed groups in H1 2015 : lower profitability but a forward-looking financial strategy

Carlino, Laurent; Lafon, Anne-Sophie - In: Banque de France bulletin / Quarterly selection of articles 40 (2015/2016), pp. 35-44

Persistent link: https://www.econbiz.de/10011480934

The adoption of an accounting innovation in France : the case of consolidated financial statements at Pechiney (1956-1971)

Bensadon, Didier - In: Accounting history : journal of the Accounting History … 20 (2015) 3, pp. 288-309

Persistent link: https://www.econbiz.de/10011440865

Does International Accounting Standard No. 27 improve investment efficiency?

Hsu, Audrey Wen-hsin; Jung, Boochun; Pourjalali, Hamid - In: Journal of accounting, auditing & finance 30 (2015) 4, pp. 484-508

Persistent link: https://www.econbiz.de/10011382657

Accounting for certified emission reductions (CERs) in India : An analysis of the disclosure and reporting practices within the financial statements

Kumar, Praveen; Firoz, Mohammad - In: Meditari Accountancy Research 28 (2019) 2, pp. 365-389

disclosure of CERs within the financial statements. Findings The study found that there is generally no uniformity of accounting … financial statements. So, we did not cover the opinions of various key persons of companies like an accountant, auditors etc …

Persistent link: https://www.econbiz.de/10014936927