Search Results - subject:"separate financial statements"

Are the separate financial accounts also relevant? Assessing those accounts reported by listed European entities

Ribeiro, Maria Carolina; Albuquerque, Fábio; Santos, … - In: Cogent Business & Management 11 (2024) 1, pp. 1-21

The International Accounting Standard (IAS) 27 should be used in the preparation of separate financial statements (SFS … relevance of those accounts, and the material items reported therein.The relevance of separate financial statements has already …

Persistent link: https://www.econbiz.de/10015456874

Are the separate financial accounts also relevant? : assessing those accounts reported by listed European entities

Ribeiro, Maria Carolina; Albuquerque, Fábio de; … - In: Cogent business & management 11 (2024) 1, pp. 1-21

The International Accounting Standard (IAS) 27 should be used in the preparation of separate financial statements (SFS … relevance of those accounts, and the material items reported therein. The relevance of separate financial statements has already …

Persistent link: https://www.econbiz.de/10015427311

Explanatory factors of the accounting choices for investments under IAS 27 of listed European Union entities

Ribeiro, Maria; Santos, Paula Gomes dos; Albuquerque, … - In: The journal of corporate accounting & finance 36 (2025) 2, pp. 55-66

Persistent link: https://www.econbiz.de/10015371370

Are IFRS value-relevant for separate financial statements? : evidence from the Italian stock market

Palea, Vera - In: Journal of international accounting auditing & taxation 23 (2014) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10010372515

Voluntary adoption of IFRS by Italian private firms : a study of the determinants

Matonti, Gaetano; Iuliano, Giuseppe - In: Eurasian business review 2 (2012) 2, pp. 43-70

Persistent link: https://www.econbiz.de/10010371529