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The valuation and accounting treatment of goodwill arising on consolidation : a survey of companies making corporate acquisitions during the period, 1980-1983 /Goodwin, Jennifer D. January 1985 (has links) (PDF)
Thesis (M. Ec.)--University of Adelaide, Dept. of Commerce, 1986. / Includes bibliographical references (leaves 212-217).
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The preparation of consolidated balance sheetsHarrell, Luther Mahlon January 1934 (has links)
M.S.
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Gemeinsam geführte Unternehmen im Bilanz- und Gesellschaftsrecht /Lauer, Markus. January 2006 (has links) (PDF)
Univ., Diss.--Frankfurt (Main), 2004.
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The Equity Method of Accounting and Unconsolidated Subsidiaries: An Empirical StudyRich, John C. (John Carr) 08 1900 (has links)
The objectives of this study are to determine the effect on certain financial statement relationships of using the equity method to account for subsidiaries in lieu of consolidation and to gather evidence to suggest whether or not bond rating agencies take into consideration these effects in rating corporate bonds. Sixty manufacturing companies listed in COMPUSTAT as having a subsidiary accounted for by the equity method compose the experimental group. The remaining manufacturing companies in COMPUSTAT compose the control group. Computation of eight variables from COMPUSTAT provided data from the companies' original financial statements. Consolidating the subsidiaries of the experimental companies using annual 10-K data made it possible to recompute the same eight variables with these subsidiaries consolidated into the parents' statements. Comparison of the variables for the companies before and after consolidation revealed that five of the eight variables were substantially different and that the differences were statistically significant. Horrigan's multiple regression bond rating model provided indirect evidence to examine which method (equity or consolidation) bond raters use in their rating process. The model is a surrogate for the rating process. Use of the model necessitated calculation of two sets of regression coefficients—one using data in which subsidiaries were accounted for by the equity method and a second when the subsidiaries are consolidated. A derivation sample drawn randomly from both the experimental and control groups provided the data for computation of the coefficients. Comparison of predictions using the two sets of coefficients and validation sample company data revealed that the consolidated method data generated predictions in greater agreement with Moody's bond ratings than did the equity method data. The N-probit technique indicated that the predictions of Horrigan's model are not biased. The research suggests that bond raters find data based on consolidation of subsidiaries more important in their analyses than data based on the equity method. This suggests that the FASB should modify generally accepted accounting principles with regard to the equity method of accounting for unconsolidated, majority-owned subsidiaries.
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Převod konsolidované účetní závěrky sestavené podle Českých účetních standardů na Mezinárodní standardy účetního výkaznictví / Conversion of the consolidated financial statements prepared in accordance with Czech Accounting Standards to International Financial Reporting StandardsJanovská, Zuzana January 2015 (has links)
This diploma thesis is focused on the theoretical and practical issues connected with conversion of the consolidated financial statements prepared in accordance with Czech Accounting Standards to International Financial Reporting Standards. The thesis deals with adjusting items in the consolidated statements of the balance sheet and in the income statement. In addition, the thesis analyses items from individual balance sheets and income statements of the consolidated companies, in order to be able to set the consolidated statements based on IFRS.
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Konsolidovaná účetní závěrka / Consolidated Financial StatementsKolářová, Renáta January 2013 (has links)
This diploma thesis deal with the consolidated financial statement and with the use of methods of financial analysis for the consolidated financial statement. Thesis is focused on form, methods, procedures and the financial performance of the parent company and the consolidated group. It includes analysis of problems, identification of causes and possible solutions.
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Uma contribui????o ao estudo da comparabilidade de demonstra????es cont??beis consolidadas : uma an??lise cr??tica atrav??s da utiliza????o de indicadores financeirosLima, Laurimar Veloso 27 April 2005 (has links)
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Previous issue date: 2005-04-27 / This study has the objective to elaborate a critical analysis of the process of consolidation of the financial statements when the results of these are used for comparability purposes. Through an exploratory research, with examples analysis of accounting statements from 3 (three) business groups, it tries to evaluate the adaptation of these statements for comparative purposes and the capacity of these in predicting future tendencies, when analyzed separately. Understands that in spite of the consolidation of the accounting financial statements had represented a progress in the accounting science, of the legal demand and of the recognition of most of the doctrinaires of the value of the consolidated information the use of these statements possesses limitations and they are not exempt of critics. Significant variations in the results of controlled companies can commit the analysis of the consolidated statements or financial conditions of controlled company can be hidden in the consolidated results, in such a way that for a correct analysis of the group in subject, to analyse individual demonstrations is the best alternative. For development of the study it is done necessary, initially, to approach the methodology for evaluation of permanent investments in other companies and the procedures and techniques for the consolidation of the financial statements in Brazil. The methodology to be used will be exploratory research, through the techniques of bibliographical research, of documental research, demonstration and examples analysis. / Este estudo tem por objetivo elaborar uma an??lise cr??tica do processo de consolida????o dos demonstrativos financeiros quando os resultados destes s??o utilizados para fins de comparabilidade. Por meio de uma pesquisa explorat??ria, juntamente com a an??lise de exemplos de demonstra????es cont??beis de 3 (tr??s) grupos empresariais, procurou-se avaliar a adequa????o desses demonstrativos para fins comparativos e a capacidade para prognosticar tend??ncias futuras, quando analisados isoladamente. Entendeu-se que, apesar de a consolida????o das demonstra????es cont??beis ter representado um avan??o na ci??ncia cont??bil, da exig??ncia legal e do reconhecimento da maioria dos doutrinadores do valor das informa????es consolidadas, a utiliza????o desses demonstrativos possuem limita????es e n??o est?? isenta de cr??ticas. Varia????es significativas nos resultados das controladas podem comprometer a an??lise dos demonstrativos consolidados ou condi????es financeiras de controladas podem ser encobertas nos resultados consolidados, de tal forma que, para uma correta an??lise do grupo em quest??o, analisar demonstra????es individuais foi a melhor alternativa. Para o desenvolvimento do estudo foi necess??rio, inicialmente, abordar a metodologia para avalia????o de investimentos permanentes em outras sociedades e os procedimentos e t??cnicas para a consolida????o dos demonstrativos financeiros no Brasil. A metodologia empregada foi a pesquisa explorat??ria, por meio das t??cnicas da pesquisa bibliogr??fica, da pesquisa documental e da apresenta????o e an??lise de casos pr??ticos.
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Konzernbesteuerung nach IFRS : IFRS-Konsolidierungsregeln als Ausgangspunkt einer konsolidierten steuerlichen Gewinnermittlung in der EU? /Fülbier, Rolf Uwe. January 2006 (has links) (PDF)
Univ., Habil.-Schr. u.d.T.: Fülbier, Rolf Uwe: Konsolidierte steuerliche Gewinnermittlung nach IFRS?--Bochum, 2005, eine normative Untersuchung der IFRS-Konsolidierungsregeln auf ihre Eignung als Ausgangspunkt einer konsolidierten steuerlichen Gewinnermittlung in der EU. / Literaturverz. S. 377 - 439.
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