Record Details

Consolidated Financial Statements – in IAS 27 perspective

Studies and Scientific Researchs. Economics Edition

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Field Value
 
Title Consolidated Financial Statements – in IAS 27 perspective
 
Creator Deju, Mihai
 
Subject International Accounting Standards; IAS 27; consolidated financial statements
M41
 
Description The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS) even since 1976 with the publication of IAS 3 “Consolidated financial statements”. Subsequently, the standard has been amended and revised successively, on several occasions. The latest version issued in 2008 includes changes on the accounting of interests that do not control and the loss of control on a subsidiary. The actual version also includes the subsequent amendments resulting from IFRS issued until 31st of December 2010. This paper presents the essential aspects of IAS 27 (the actual version) and a practical example of how to elaborate consolidated accounts in accordance with this standard.
 
Publisher Vasile Alecsandri University of Bacau
 
Contributor —
 
Date 2012-12-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://www.sceco.ub.ro/index.php/SCECO/article/view/78
10.29358/sceco.v0i16-17.78
 
Source STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 16-17 (2012): Combined issue for 2011 and 2012
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 16-17 (2012): Combined issue for 2011 and 2012
2344-1321
2066-561X
 
Language eng
 
Relation http://www.sceco.ub.ro/index.php/SCECO/article/view/78/78