Search Results - subject:"Proportionate consolidation"

IFRS 11 und 12 - Fluch oder Segen für die Finanzberichterstattung der Kooperationspartner? Erste Ergebnisse aus der Analyse der Eigenkapitalkostenentwicklung der Unternehmen des deutschen Prime Standards

Wolf, Robin Paul - 2018

choice of either proportionate consolidation or equity method, IFRS 11 unifies the reporting to equity method only … standard indicates that entities applying proportionate consolidation did not profit from lower cost of equity capital under …

Persistent link: https://www.econbiz.de/10011853173

IFRS 11 und 12 - Fluch oder Segen für die Finanzberichterstattung der Kooperationspartner? : erste Ergebnisse aus der Analyse der Eigenkapitalkostenentwicklung der Unternehmen des deutschen Prime Standards

Wolf, Robin Paul - 2018

Persistent link: https://www.econbiz.de/10011846131

Transition from proportionate consolidation method to the equity method according to IFRS

Zelenková, Marie - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 57-69

The article deals with transition from consolidated financial statements reported by proportionate consolidation method … use both alternative methods, i.e. proportionate consolidation and equity method. This standard allows only equity method … application guidance of transition from proportionate consolidation to equity method according to requirements of IFRS 11 and to …

Persistent link: https://www.econbiz.de/10011194734

CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

Alin-Eliodor, Tănase; Traian-Ovidiu, Calotă - In: Romanian Economic Business Review 8 (2013) 4, pp. 18-37

This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two...

Persistent link: https://www.econbiz.de/10010741987