Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 6 of 6 for “"consolidated financial statements"”.
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A Contingency View of Consolidation Systems
… but that are required to produce one set of consolidated financial statements. Contingency theory postulates that organisational sub-systems should be designed in accordance with the contextual variables and that performance will result if a match is achieved between these contextual …
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A Comparative Study of the Usefulness of Accounting Systems
… 20F. These firms usually provide two different financial statements, one by their 'home' Generally Accepted Accounting Principles (GAAP) and the other by U.S. GAAP. The second sample consists of Japanese firms that are listed on at least one of the stock exchanges in Japan and that prepare …
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Local authority accounting with special reference to Ordinance 25 of 1974 (Natal)
… and there is no proper fixed asset accounting. Financial reporting by Local Authorities is mainly designed to meet their internal needs and to discharge their responsibilities to the Provincial Councils, and the information needs of the communities they serve has been given little attention. The …
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The impact of the introduction of IFRS on corporate annual report and accounts in the UK
… EU-listed firms are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards(IFRS) (EU, 2002). This requirement represents one of the most fundamental changes to affect financial reporting in recent times. This dissertation is an …
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La scelta della Fair Value Option nello IAS 40: evidenze empiriche sul settore Real Estate
… and representation of investment property in the financial statement. Investment property represents any fixed asset held for the purpose of obtaining profits in the form of rent or capital gains. The empirical investigation focuses on companies belonging to the real estate industry, because, as …
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Metodika akvizičního procesu v konsolidované účetní závěrce
Diplomová práce se zaměřuje na podrobný popis a metodiku akvizičního procesu, zejména s ohledem na jeho účetní a daňové aspekty pro právnickou osobu. Na základě zvolené akviziční metody je následně vytvořen postup k sestavení konsolidované účetní závěrky. Konsolidované účetní výkazy jsou následně …