The main objective of this technical note is to identify, explore, and present an integrated process to facilitate the consolidation of financial statements in the public sector and the compilation of government finance statistics (GFS), considering jurisdictions' experiences and international...

The purpose of this discussion is to provide up-to-date information for parent company management on the performance of its subsidiaries and to provide an overview of the financial position of the parent and subsidiary companies and provide information for third parties (outside parties).”

This study involved a multinational entity listed on the Malawi Stock Exchange which adopted IAS 29 – Financial Reporting in Hyperinflationary Economy emanating from its foreign operation. The results of this study indicate that it is a rare phenomenon for effects of hyperinflation of a...

This chapter contributes to the Handbook of Corporate Liability, Martin Petrin & Christian Witting, eds. (Edward Elgar: 2022). It discusses the challenges of imposing liability on corporate groups that are composed of separate legal entities under common control or coordination but which...

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...

"Valuation and Financial Forecasting is a clearly written and easy to understand handbook intended to help readers of all skill levels accurately forecast financial statements, analyze capital investments, and value business enterprises. The book's approach transcends the traditional textbook...

In der 15. Auflage der "Konzernbilanzen", die in gänzlich überarbeitetem Layout erschienen ist, werden die neuesten Entwicklungen in der Konzernrechnungslegung nach handelsrechtlichen und internationalen Bilanzierungsstandards berücksichtigt.Im Rahmen der vollständigen inhaltlichen...