Thematische Bibliographien / Austrian consolidated financial statements

Inhaltsverzeichnis

  1. Zeitschriftenartikel
  2. Dissertationen
  3. Bücher
  4. Buchteile
  5. Konferenzberichte
  6. Berichte der Organisationen

Auswahl der wissenschaftlichen Literatur zum Thema „Austrian consolidated financial statements“

Autor: Grafiati
Veröffentlicht am 28. Juni 2021
Zuletzt aktualisiert am 17. Februar 2022

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Zeitschriftenartikel zum Thema "Austrian consolidated financial statements"

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Loveday, Paula. „Consolidated Financial Statements“. Australian Economic Review 26, Nr. 4 (Oktober 1993): 88–92. http://dx.doi.org/10.1111/j.1467-8462.1993.tb00814.x.

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Korotaev, Sergey. „Preparation and Audit of Consolidated Statements in Belarus: Status, Problems, Prospects“. Buhalterinės apskaitos teorija ir praktika, Nr. 17-18 (01.10.2018): 43–56. http://dx.doi.org/10.15388/batp.v0i1.11952.

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[full article, abstract in English] The study purpose is development of a methodology for preparation of consolidated financial statements in the context of harmonization of the national system of accounting and preparation of statements with IFRS norms and principles. Study objectives: a) analysis of normative legal acts governing the preparation of consolidated financial statements in Belarus; b) identification of problematic issues arising during preparation of consolidated financial statements in accordance with the national legislation; c) development of specific proposals for improving the methodology for preparation of consolidated statements; d) analysis of the practice of audit of consolidated financial statements prepared in accordance with the national legislation and IFRS. In order to achieve tasks assigned, the author analyzes national normative legal acts that regulate the preparation of consolidated financial statements, examines specific consolidation mechanisms that raise questions among authors of statements, identifies approaches to resolving problematic consolidation issues, identifies reasons that prevent the preparation of reliable statements, as well as reasons for their non-preparation. Investigation of issues related to preparation of consolidated statements is linked to problematic issues of audit of such statements. The conclusion includes proposals for improvement of organization and clarification of the methodology for preparation of consolidated statements, as well as proposals for amending the legislation on audit activities on issues related to the audit of consolidated accounting statements.
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Мусипова, Лэйля Камаровна. „PROCEDURES FOR PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS“. Вестник Тверского государственного университета. Серия: Экономика и управление, Nr. 2(54) (25.06.2021): 217–26. http://dx.doi.org/10.26456/2219-1453/2021.2.217-226.

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Помимо обычной финансовой отчетности некоторые предприятия Казахстана обязаны формировать и предоставлять консолидированную финансовую отчетность согласно требованиям международных стандартов финансовой отчетности. Статья посвящена особенностям составления и представления консолидированной отчетности в соответствии с международным стандартом финансовой отчетности 10 (IFRS) «Консолидированная финансовая отчетность». Целью исследования является рассмотреть понятие консолидированной отчетности, требования по ее составлению, порядок формирования и провести анализ потребность в составлении и представлении консолидированной финансовой отчетности. Наряду с этим представлена практика полной консолидации на условном примере с учетом требований международных стандартов финансовой отчетности, а также проблемы, с которыми сталкиваются представители бизнес-структур при формировании и представлении консолидированной финансовой отчетности. Научная новизна полученных результатов заключается в разработке приемов и методов составления и совершенствования консолидированной отчетности, которая позволит преодолеть сложности при формировании результатов деятельности за определенный отчетный период группы в целом. Along with the standard financial reports, some enterprises in Kazakhstan are required to form and submit consolidated financial reports in accordance with the requirements of international financial reporting standards. The article is devoted to the peculiarities of creating and presenting consolidated financial reports in accordance with International Financial Reporting Standard 10 (IFRS) «Consolidated Financial Reporting». The aim of the study is to examine the concept of consolidated financial statements, the requirements for its formation, and the analysis of the need for the preparation and presentation of consolidated financial statements. In addition, the practice of full consolidation was studied and presented on the example of all the consolidation requirements of IFRS 10 (IFRS) «Consolidated Financial Reporting», as well as various issues business structures deal with during the process of formation and presentation of consolidated financial statements. The scientific novelty of the results obtained is the development of techniques and methods for the preparation and improvement of consolidated reporting, which makes it possible to overcome the complexity of the formation of performance results for a certain reporting period of the group as a whole.
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Xia, Lian Feng. „Scope Changes Impact on Book Performance of Consolidated Financial Statements“. Applied Mechanics and Materials 380-384 (August 2013): 4494–99. http://dx.doi.org/10.4028/www.scientific.net/amm.380-384.4494.

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Currently, listed companies in our country generally draw up consolidated financial statements according to the new accounting standards requirements, and release consolidated financial statement to investors and relevant financial statements users so as to public company financial information. Consolidated financial statements can comprehensively reflect the financial position and operating results of listed companies. The key basic work of consolidated financial statements preparation is to reasonably determine the consolidation range of consolidated financial statements. Although the current new accounting standards have stipulated consolidation range, the new accounting standards has not specified the substantial control of concrete measurement method problem. So this paper takes one listed companys financial report and related data from 2007 to 2011 as data sources,selects listed enterprises with no clear merger reason as research object. Multivariate linear regression model is adopted to analyze the influence of merge scope change on book performance. The results show that the consolidated range change will change enterprises book report data,and the influence average value of book achievement is about 10.72%.
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Zelenka, Vladimír. „Typology of Concepts of Consolidated Financial Statements“. Český finanční a účetní časopis 2012, Nr. 1 (01.03.2012): 52–63. http://dx.doi.org/10.18267/j.cfuc.302.

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Nikodijevic, Marija. „The obligation to prepare consolidated financial statements“. Ekonomski izazovi 2, Nr. 4 (2013): 112–23. http://dx.doi.org/10.5937/ekoizavov1304112n.

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Gordon, Paul D. „Consolidated financial statements: Concepts, issues and techniques“. British Accounting Review 21, Nr. 3 (September 1989): 298–99. http://dx.doi.org/10.1016/0890-8389(89)90110-8.

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Pacter, Paul. „Consolidated financial statements: New FASB ground rules?“ Journal of Corporate Accounting & Finance 3, Nr. 2 (1991): 147–66. http://dx.doi.org/10.1002/jcaf.3970030202.

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Zelenková, Marie. „Items Reported in Individual Financial Statements Differently in Comparison of Consolidated Financial Statements“. Český finanční a účetní časopis 2012, Nr. 2 (01.06.2012): 36–54. http://dx.doi.org/10.18267/j.cfuc.312.

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Pelekh, U. V., Z. I. Tenyukh und N. V. Khocha. „Analyzing the Methods and Organizational Bases of Preparing the Consolidated Financial Statements“. Business Inform 4, Nr. 519 (2021): 168–75. http://dx.doi.org/10.32983/2222-4459-2021-4-168-175.

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The article provides a theoretical substantiation and an analysis of the methods and organizational bases for the preparation of consolidated financial statements. The essence of the concept, purpose, regulatory support of consolidation of financial statements are considered. Conceptual principles of consolidation methods application, which are generalized and studied: continuity and systematicity, essentiality, unified methods of valuation, unified date of preparation of consolidated financial statements, unified accounting policy, unified currency. The main requirements for the preparation of the consolidated financial statements are displayed. The main stages of consolidation of financial statements are provided. The main methods of consolidation of financial statements are analyzed: full consolidation, proportional consolidation, share participation method. The defining problems that arise at the stage of preparation and submission of consolidated financial statements are systematized as follows: the reporting methodology is rather complex, there is no clear instrumentarium for the practical application of the IFRS requirements, known inconsistencies between the IFRS and the current legislation of Ukraine (the IFRS requires additional disclosure), slow operational responsiveness of consolidated statements, the use of different software products for operational and financial management, the lack of qualified personnel, and the inconsistency of the accounting methods. Additional problems are identified by the following: complexity of normative regulation; complexity of organizing the accounting process; complexity of collecting and structuring credentials in order to compare them; supported multicurrency; impossibility to determine the contribution of a particular company to the general indicators of the group; difficulty in determining the amount of unrealized profit and equity participation shares; high labor intensity and duration of reporting; lack of methodology for analyzing consolidated statements. It is concluded that further research is needed to solve existing problems.
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Dissertationen zum Thema "Austrian consolidated financial statements"

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Podolská, Michaela. „Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444246.

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The diploma thesis focuses on differences in the preparation of consolidated financial statements according to Austrian and Czech legislation. Although the countries are located in the European Union and the legislation of individual countries is increasingly corrected, there are some differences in the preparation of consolidated financial statements according to the legislation of both countries. These differences are explained by selected economic indicators on the results of the consolidation group. The diploma thesis also includes the preparation of a methodological manual for the preparation of consolidated financial statements according to the legislations of both countries, based on information from the user.
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Goodwin, Jennifer D. „The valuation and accounting treatment of goodwill arising on consolidation : a survey of companies making corporate acquisitions during the period, 1980-1983 /“. Title page, table of contents and abstract of thesis only, 1985. http://web4.library.adelaide.edu.au/theses/09ECM/09ecmg656.pdf.

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Šmídová, Jana. „Konsolidovaná účetní závěrka“. Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9407.

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Consolidation of financial statements under Czech accounting rules and under IFRS. Definition of consolidated unit. Modification of financial statements. Exclusion of intergroup relationship. Goodwill. Methods of consolidation.
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Lauer, Markus. „Gemeinsam geführte Unternehmen im Bilanz- und Gesellschaftsrecht /“. Frankfurt am Main : Lang, 2006. http://www.gbv.de/dms/ilmenau/toc/509016863.PDF.

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Rich, John C. (John Carr). „The Equity Method of Accounting and Unconsolidated Subsidiaries: An Empirical Study“. Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc332424/.

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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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Pašková, Markéta. „Konsolidovaná účetní závěrka“. Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73787.

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This thesis is concerned with consolidated financial statements presented under IFRS. I decided to focus on the basic theoretical framework and the procedures applied in the consolidation of financial statements. Part of the thesis deals with specifics of individual statements and practical examples.
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Ďurkáň, Erik. „Jednotný model ovládania podľa IFRS 10 Konsolidovaná účtovná závierka“. Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125166.

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The concept of control and its conceptions are an inportant factor in preparing the consolidated financial statements. The existence of the control directly determines a consolidation unit and also form of the consolidated financial statements. The concept of control states a controlling entity, that is required to prepare consolidated financial statements. The evolution of the concept of control shows to differences in capture of some entities in consolidated financial statements due to the classification as a controlled entity. Non-inclusion of controlled entities in the consolidated unit have a direct impact on the explanatory role of the consolidated financial statements. In case of unrecording some entities are talking about off-balance financing, which often are referred to special purpose entities. The thesis compares and analyzes the impact of various control concepts conceived in IAS / IFRS.
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Matyáš, David. „Finanční analýza a srovnání ukazatelů u společností Nike a Adidas“. Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162632.

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In this thesis I describe the process of financial analysis and consequently I perform a comparison of two competitors whose reports are based on different accounting standards. Financial analysis is performed on data from consolidated financial statements and the analysis deals with possible gaps in reporting arising from the fact that Nike, Inc. uses U. S. GAAP, while adidas AG applies to IFRS. I conclude that in this particular case there is not significant divergence between data reported and analysis can be undertaken without material errors. Comparison itself shows that both companies are generally in a good financial condition, but with adidas falling behind quite considerably in a few indicators. As such I can mention assets turnover, operating margin, working capital and others.
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Dvorská, Lucie. „Analýza výkonnosti skupiny podniků“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224668.

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This thesis analyzes the consolidated financial statements for a selected group of companies, through Saarbruck model and financial analysis. The theoretical part deals with the concepts related to the consolidated financial statements and analyzes used to assess the financial situation of enterprises. The following section is on the practical application of theoretical knowledge to the consolidated financial statements, as well as focusing on the comparison of the financial results achieved by the individual companies and groups of companies as a whole. At the end of this work focuses on the final evaluation of the performance and financial position of the group of companies to which the proposals are processed to changes that could in the future lead to an improvement of their situation.
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Košteková, Katarína. „Konsolidovaná účetní závěrka“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224669.

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This master´s thesis deals with the consolidated financial statements and with the use of the financial analysis methods for consolidated financial statements and for the individual financial statements as well. Due to use of these methods the financial results of consolidating company are compared with the financial results of the consolidated group. There are also uncovered and identified problems and suggestions for the future improvement are presented.
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Bücher zum Thema "Austrian consolidated financial statements"

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Tan, Liong Tong. Consolidated Financial Statements. 6. Aufl. Singapore: CCH, a Wolters Kluwer Business, 2011.

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Tan, Liong Tong. Consolidated financial statements. [Singapore]: CCH, a Wolters Kluwer Business, 2013.

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Consolidated financial statements: MFRS framework. Singapore: CCH Asia Pte Limited, 2013.

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Chitty, David. Model group financial statements. Central Milton Keynes: Accountancy Books, 1998.

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Wood, Marcia. Consolidating financial statements. Washington, D.C: National Association of College and University Business Office, 1995.

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Lowe, Howard D. Shortcomings of Japanese consolidated financial statements. Sarasota, Fla: American Accounting Association, 1990.

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Committee, Consultative Committee of Accountancy Bodies Accounting Standards. Consolidated accounts: Proposed statement of standard accounting practice. London: Accounting Standards Committee, 1990.

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Cinque, Ettore. Le transazioni intragruppo nel bilancio consolidato. Padova: CEDAM, 1996.

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Sougné, Danielle. La consolidation des comptes en Belgique: Études empiriques et réflexions théoriques. Louvain-la-Neuve: CIACO, 1995.

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White, Allen. La consolidation directe: Principes et cas pratiques. Bruxelles: De Boeck Professional Publishing, 1990.

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Buchteile zum Thema "Austrian consolidated financial statements"

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Lessambo, Felix I. „Consolidated Financial Statements“. In Financial Statements, 269–76. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99984-5_20.

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Collis, Jill. „Consolidated Financial Statements“. In Financial Accounting, 130–51. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-54023-2_7.

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Collis, Jill, Andrew Holt und Roger Hussey. „Consolidated financial statements“. In Business Accounting, 258–95. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_9.

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Collis, Jill, Andrew Holt und Roger Hussey. „Consolidated financial statements“. In Business Accounting, 183–213. London: Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_8.

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Hussey, Roger, und Audra Ong. „Business Combinations and Consolidated Financial Statements“. In Corporate Financial Reporting, 283–307. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_16.

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Buschhüter, Michael, und Andreas Striegel. „IAS 27 – Consolidated and Separate Financial Statements“. In Kommentar Internationale Rechnungslegung IFRS, 705–46. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_26.

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Carini, Cristian, und Claudio Teodori. „Making Financial Sustainability Measurement More Relevant: An Analysis of Consolidated Financial Statements“. In Financial Sustainability of Public Sector Entities, 103–21. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-06037-4_6.

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Riccardi, Lorenzo. „Accounting Standards for Business Enterprises No. 33—Consolidated Financial Statements“. In China Accounting Standards, 253–63. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_37.

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Gluzová, Tereza. „The Revised Control Concept in the Consolidated Financial Statements of Czech Companies“. In New Trends in Finance and Accounting, 433–41. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49559-0_40.

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„CONSOLIDATED FINANCIAL STATEMENTS“. In UK GAAP Financial Statement Disclosures Manual, 409–27. Chichester, UK: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781119283393.ch24.

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Konferenzberichte zum Thema "Austrian consolidated financial statements"

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Çürük, Turgut, und Ayşe Tanyeri. „The Impact of Consolidated Financial Statements on Performance of Financial Institutions: A Key Study from Turkey“. In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01360.

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Financial statements prepared by companies are the main sources of information for those who make economic decisions about the companies. As the listed companies in many countries (at least on the large European stock market) have one or more subsidiaries, they are obligated by regulations to prepare dual financial statements (individual and consolidated). Unlike the practices in developed European stock exchanges, companies listed on the stock exchange in Turkey, which used to prepare individual financial statements until 2005, have been preparing only consolidated financial statements in accordance with national accounting and financial reporting standards which were adopted from International standards since then. As of today, individual financial statements have not been prepared by Turkish companies. Only exception to this general practices are the Real Estate Investment Trusts (REITs) registered with Capital Market Board (CMB). As the discussions and results of some empirical studies in the literature indicate that impact of consolidated and individual financial statements on the performances of companies are different. In line with these arguments in literature, this study, focusing on the REITs registered with CMB in Turkey, attempts to investigate the impact of consolidated financial statements on performance of financial institutions (REITs). In this context, value relevance is used as a proxy to measure the performance. Than the impact of indicators as regards to profit and owners’ equity observed from two different sets of financial statements of the same Real Estate Investment Trusts on the value relevance of companies are analyzed.
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Lianfeng Xia. „Scope changes impact on book performance of consolidated financial statements“. In 2012 First National Conference for Engineering Sciences (FNCES). IEEE, 2012. http://dx.doi.org/10.1109/nces.2012.6543875.

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Zabaznova, Daria. „Conceptual framework for the formation of consolidated financial statements in the agricultural holding“. In Proceedings of the Volgograd State University International Scientific Conference "Competitive, Sustainable and Safe Development of the Regional Economy" (CSSDRE 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/cssdre-19.2019.128.

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Generalova, Natalia, und Ekaterina Gorlovaya. „Conceptual transformation of “de facto” control in preparing consolidated financial statements: the experience of Russian companies“. In Proceedings of the Third International Economic Symposium (IES 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/ies-18.2019.28.

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Khakhonova, N. N., Yu N. Kirkach, N. Yu Koroleva und S. G. Agabekyan. „Use of Evaluation Indicators in the Composition of the Consolidated Financial Statements in Digital Format of Economic Space“. In III International Scientific and Practical Conference "Digital Economy and Finances" (ISPC-DEF 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200423.038.

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Pletnev, Dmitri, Ekaterina Nikolaeva und Zinfira Bitkulova. „Features of Value Added Distribution of Gazprom Corporation in 2004-2012“. In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00911.

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Searching for new indices of a modern corporation is one of urgent problems of modern economic science. In our opinion, there are good prospects of using "a value added" as an indicator. It reflects a corporation’s ability of creating a new value, whereas its distribution between different players shows an ability of meeting their interests. The aim of the present paper is to propose a methodology and consider a calculation of the amount and distribution of values added between major groups of players on the basis of some financial statements of the Gazprom Corporation for the period of 2004-2012. The proposed methodology for estimating a value added is based on a Marxist interpretation of this concept. Such a value added can be calculated as a sum of elements that belong to different stakeholders. For our calculation, we have used data contained in the Gazprom Corporation’s IFRS consolidated financial statements and quarterly reports for the period of 2004-2012. The main part of the value added of Gazprom was appropriated by the state through tax and customs systems. Its share is around 50% of the total value added. The second most important recipients of the value added are corporation owners. Their share just slightly fell short of 40% in 2010 and 2011, and in 2012 it was 33.8%. The third most important subjects in terms of value added assignments are workers. Their share has been steadily shrinking in the period from 2004 (13.8%) to 2012 (10.4%).
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Berichte der Organisationen zum Thema "Austrian consolidated financial statements"

1

Consolidated financial statements for fiscal year 1996. Office of Scientific and Technical Information (OSTI), Februar 1997. http://dx.doi.org/10.2172/456302.

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Audit of the US Department of Energy`s consolidated financial statements for Fiscal Year 1996. Office of Scientific and Technical Information (OSTI), Februar 1997. http://dx.doi.org/10.2172/456364.

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Audit of the US Department of Energy`s consolidated financial statements for fiscal year 1997. Office of Scientific and Technical Information (OSTI), Februar 1998. http://dx.doi.org/10.2172/572638.

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Office of Inspector General audit report on the U.S. Department of Energy`s consolidated financial statements for fiscal year 1998. Office of Scientific and Technical Information (OSTI), Februar 1999. http://dx.doi.org/10.2172/334262.

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