There is the conceptual problem to incorporate the non-controlling interests (NI) in the statement of financial position. Existing approaches are unincorporation of NI into the statement of financial position, incorporation of NI in liabilities, incorporation of NI in equity and so called...

Goodwill was recognized to the extent of acquirer’s interest for several decades. It was measured as difference between cost of acquisition and acquirer’s interest in the identifiable net assets of acquired entity at the date of acquisition. Consequently recognized goodwill does not...

The International Accounting Standards Committee issued the the International Accounting Standard 27, Consolidated and Separate Financial Statements. IAS 27 provides guidance on the preparation and presentation of consolidated financial statements for a group of entities under the control of a...

В статье сопоставляются состав финансовой отчетности группы компаний в соответствии с международными стандартами финансовой отчетности (МСФО) и российскими...

The question that inevitably surfaces in practice, and certainly in lecture halls, is which equity valuation method is superior. Popular opinion holds that academia and investment practitioners may have different preferences in this regard. This article investigates which primary minority and...