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1

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

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2

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

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3

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

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4

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

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5

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

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6

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

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7

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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8

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

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9

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

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10

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

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11

Montier, Jean. Techniques de consolidation. Paris: Economica, 1995.

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12

Taylor, P. A. Consolidated financial statements: Concepts, issues and techniques. London: Paul Chapman, 1988.

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13

Consolidated financial statements: Concepts, issues and techniques. London: Paul Chapman, 1990.

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14

Restrepo, Javier E. García. Estados financieros: Consolidación y método de participación. Bogotá: Ecoe, 2002.

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15

Steven, Rubin, ed. Consolidation, translation, and the equity method: Concepts and procedures. New York: Wiley, 1985.

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16

Machado, José R. Braz. Consolidação de contas. Lisboa: Editorial Notícias, 1993.

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17

Hérail, Jacques. Pratique de la consolidation des comptes. [Paris]: Dunod, 1985.

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18

Bastia, Paolo. La formazione del bilancio consolidato. Bologna: Clueb, 1991.

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19

Leissing, Thomas. Konzernbilanzpolitik im Rahmen der Kapitalkonsolidierung. Wien: Linde, 1996.

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20

Tezzon, Massimo. La disciplina del bilancio consolidato: Prassi e problemi applicativi. Milano: Giuffrè, 1994.

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21

United States. Congress. House. Committee on Government Reform. Subcommittee on Government Management, Information, and Technology. Can the federal government balance its books?: A review of the federal consolidated financial statements : hearing before the Subcommittee on Government Management, Information, and Technology of the Committee on Government Reform, House of Representatives, One Hundred Sixth Congress, first session, March 31, 1999. Washington: U.S. G.P.O., 2000.

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22

International Accounting Standards Committee. Consolidated financial statements and accounting for investments in subsidiaries. London: International Accounting Standards Committee, 1989.

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23

International Accounting Standards Committee. Consolidated financial statements and accounting for investments in subsidiaries. London: IASC, 1989.

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24

Board, Financial Accounting Standards. Consolidated financial statements: Policy and procedures : proposed statement of financial accounting standards. Norwalk, Conn: FASB, 1995.

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25

Stephanus, Cilliers Hendrik, ed. Group statements. Durban: LexisNexis Butterworths, 2005.

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26

Yŏnʼgyŏl chaemu chepʻyoron. Sŏul Tʻŭkpyŏlsi: Muyŏk Kyŏngyŏngsa, 1989.

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27

Alberts, Herman López. Consolidación contable e introducción a sus aspectos fiscales. Valencia: CISS, 1999.

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28

Gauthier, Michel. La consolidation par la méthode des variations: Une nouvelle approche pratique de la comptabilité de consolidation. Paris: Librairies techniques, 1985.

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29

Bensadon, Didier. Les comptes de groupe en France, 1929-1985: Origines, enjeux et pratiques de la consolidation des comptes. Rennes: Presses universitaires de Rennes, 2010.

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30

Zwingmann, Lorenz. Die Abbildung ökonomischer Beziehungen zwischen Mutter- und Tochterunternehmen im Jahresabschluss des Konzerns. Bergisch Gladbach: J. Eul, 1994.

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31

United, States Congress House Committee on Government Reform Subcommittee on Government Efficiency Financial Management and Intergovernmental Relations. The federal government's consolidated financial statements: Are they reliable? : hearing before the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations of the Committee on Government Reform, House of Representatives, One Hundred Seventh Congress, second session, April 9, 2002. Washington: U.S. G.P.O., 2003.

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32

Meyer, Janice M. An analysis of issues related to new basis accounting. Norwalk, Conn: Financial Accounting Standards Board of the Financial Accounting Foundation, 1991.

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33

Caratozzolo, Matteo. Il bilancio consolidato di gruppo: Profili economici e giuridici. Milano: Giuffrè, 1994.

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34

Zur Ausübung von gesetzlich eingeräumten Konsolidierungswahlrechten im Konzernabschluss. Frankfurt am Main: P. Lang, 1992.

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35

Cummins, Jason G. Accounting standards, information flow, and firm investment behavior. Cambridge, Mass: National Bureau of Economic Research, 1994.

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36

Colucci, Eugenio. Il bilancio d'esercizio e il bilancio consolidato: Dopo l'attuazione delle direttive comunitarie : analisi, commenti e soluzioni tecniche. Padova: CEDAM, 1992.

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37

Colucci, Eugenio. Il bilancio d'esercizio e il bilancio consolidato: Analisi e soluzioni tecniche. 5th ed. Padova: CEDAM, 2002.

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38

Leonard, Lorensen, ed. Illustrations of the presentation of financial information about consolidated nonhomogenous subsidiaries: A survey of the application of FASB statement no. 94. New York, N.Y: American Institute of Certified Public Accountants, 1990.

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39

Pacter, Paul. An analysis of issues related to consolidation policy and procedures. Norwalk, Conn: Financial Accounting Standards Board of the Financial Accounting Foundation, 1991.

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40

Krimpmann, Andreas. Principles of group accounting under IFRS. Hoboken, New Jersey: John Wiley & Sons, Inc., 2015.

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41

Office, United States Government Accountability. Understanding the primary components of the annual financial report of the United States government. Washington, D.C.]: United States Government Accountability Office, 2005.

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42

Pizzo, Michele. L' area di consolidamento nei bilanci di gruppo. Padova: Casa editrice dott. Antonio Milani, 1989.

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43

Der Goodwill aus der Kapitalkonsolidierung: Bestandsaufnahme der Bilanzierungspraxis und deren Relevanz für die Aktienbewertung. Frankfurt am Main: P. Lang, 1998.

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44

Management, United States Congress House Committee on Government Reform Subcommittee on Government Efficiency and Financial. The consolidated financial statements of the federal government for fiscal year 2002: Hearing before the Subcommittee on Government Efficiency and Financial Management of the Committee on Government Reform, House of Representatives, One Hundred Eighth Congress, first session, April 8, 2003. Washington: U.S. G.P.O., 2003.

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45

Hoffmann, Ira. Die Kapitalkonsolidierung bei Interessenzusammenführung gemäss [Paragraph] 302 HGB: Darstellung und Analyse der Interessenzusammenführungs-Methode im Vergleich zur Kapitalkonsolidierung nach der Buchwertmethode und zur aktienrechtlichen Verschmelzung durch Aufnahme. Bergisch Gladbach: J. Eul, 1992.

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46

A, FIAT S. p. The Fiat Group in 2000: Consolidated and statutory financial statements : balance sheets, statements of operations and notes. Fiat Group: Italy, 2001.

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47

The evolution of consolidated financial reporting in Australia: An evaluation of alternative hypotheses. New York: Garland Pub., 1988.

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48

Holtappels, Christiane Maria. Der Konsolidierungskreis im englischen Konzernbilanzrecht: Unter Berücksichtigung der Siebenten Richtlinie der Europäischen Gemeinschaft. [Münster: s.n.], 1991.

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49

A student's guide to group accounts. Wokingham: Kaplan, 2009.

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50

Lebrun, Daniel. Pratique de la consolidation en Belgique et dans les pays de la C.E.E. Bruxelles: E. Story-Scientia, 1992.

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