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Статті в журналах з теми "Consolidated reporting"
Jung, Hoi-In, and Hee-Eun Kim. "Consolidated Standards of Reporting Trials: The Reporting Guideline for Randomized Controlled Trials." Journal of dental hygiene science 14, no. 3 (September 30, 2014): 269–75. http://dx.doi.org/10.17135/jdhs.2014.14.3.269.
Повний текст джерелаWilson, Blair, Peter Burnett, David Moher, Douglas G. Altman, and Rustam Al-Shahi Salman. "Completeness of reporting of randomised controlled trials including people with transient ischaemic attack or stroke: A systematic review." European Stroke Journal 3, no. 4 (June 20, 2018): 337–46. http://dx.doi.org/10.1177/2396987318782783.
Повний текст джерелаJAINER, ASHOK KUMAR, and O. A. ONALAJA. "Consolidated Standard of Reporting Trials Guidelines." American Journal of Psychiatry 160, no. 1 (January 2003): 191—b—192. http://dx.doi.org/10.1176/appi.ajp.160.1.191-b.
Повний текст джерелаTan, Jin Boon Benjamin, Quan Chen, and Chai Kiat Yeo. "Project Reporting Management System with AI based Assistive Features for Text Summarization." International Journal of Machine Learning and Computing 11, no. 1 (January 2021): 21–27. http://dx.doi.org/10.18178/ijmlc.2021.11.1.1009.
Повний текст джерелаChangsoo Kang and HoSeok Shim. "The Difference of Discretionary Accruals under Non-Consolidated and Consolidated Financial Reporting." Korea International Accounting Review ll, no. 48 (April 2013): 181–202. http://dx.doi.org/10.21073/kiar.2013..48.008.
Повний текст джерелаHusereau, Don, Michael Drummond, Stavros Petrou, Chris Carswell, David Moher, Dan Greenberg, Federico Augustovski, Andrew H. Briggs, Josephine Mauskopf, and Elizabeth Loder. "CONSOLIDATED HEALTH ECONOMIC EVALUATION REPORTING STANDARDS (CHEERS) STATEMENT." International Journal of Technology Assessment in Health Care 29, no. 2 (April 2013): 117–22. http://dx.doi.org/10.1017/s0266462313000160.
Повний текст джерелаBennett, Jill A. "The Consolidated Standards of Reporting Trials (CONSORT)." Nursing Research 54, no. 2 (March 2005): 128???132. http://dx.doi.org/10.1097/00006199-200503000-00007.
Повний текст джерелаBrusca, Isabel, Giuseppe Grossi, and Francesca Manes-Rossi. "Setting consolidated reporting standards for local government." Public Money & Management 38, no. 7 (October 8, 2018): 483–92. http://dx.doi.org/10.1080/09540962.2018.1524199.
Повний текст джерелаOhgami, Robert S., and Daniel A. Arber. "Challenges in Consolidated Reporting of Hematopoietic Neoplasms." Surgical Pathology Clinics 6, no. 4 (December 2013): 795–806. http://dx.doi.org/10.1016/j.path.2013.08.001.
Повний текст джерелаWhittred, Greg. "The derived demand for consolidated financial reporting." Journal of Accounting and Economics 9, no. 3 (December 1987): 259–85. http://dx.doi.org/10.1016/0165-4101(87)90008-5.
Повний текст джерелаДисертації з теми "Consolidated reporting"
Drábková, Adéla. "Reporting vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225053.
Повний текст джерелаHarris, Jenine, Leslie Hinyard, Kate E. Beatty, Jared B. Hawkins, Elaine O. Nsoesie, Raed Mansour, and John S. Brownstein. "Evaluating the Implementation of a Twitter-Based Foodborne Illness Reporting Tool in the City of St. Louis Department of Health." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etsu-works/6821.
Повний текст джерелаBlom, Elin, and Alexandra Larsson. "The non- straightforward link between anti-corruption and CSR-reporting : A study assessing the quality of CSR disclosure regarding anti-corruption of four Swedish banks." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172917.
Повний текст джерелаKuchtová, Simona. "Outsourcing sestavení konsolidované účetní závěrky." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-82018.
Повний текст джерелаFülbier, Rolf Uwe. "Konzernbesteuerung nach IFRS : IFRS-Konsolidierungsregeln als Ausgangspunkt einer konsolidierten steuerlichen Gewinnermittlung in der EU? /." Frankfurt am Main [u.a.] : Lang, 2006. http://www.gbv.de/dms/ilmenau/toc/516444492fuelb.PDF.
Повний текст джерелаLiteraturverz. S. 377 - 439.
Vodvářková, Iva. "Konsolidace výkazů sestavených zahraničními dceřinými jednotkami v různých cizích měnách." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192773.
Повний текст джерелаКулік, В. Ю. "Теоретичні основи та практика формування консолідованої фінансової звітності (на прикладі АТ «Альфа банк»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12623.
Повний текст джерелаThe theoretical aspects are considered in the work: genezis of the emergence of consolidated financial statements; legal bases of consolidated financial statements; Issues of preparation of consolidated financial statements. Analyzed: general economic characteristic of JSC "Alfa Bank "; international financial reporting standards for consolidation purpose; preparation of consolidated financial statements at the enterprise. Proposed: Audit of consolidated financial statements; organization of internal audit at the enterprise; trend models of net interest income.
Björk, Rebecca, and Malin Nilsson. "K3 versus frivilligt antagande av IFRS : Konsekvenserna på de finansiella rapporterna utifrån ett intressentperspektiv." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12611.
Повний текст джерелаDue to expanding globalization of accounting, the international accounting principles and regulations are currently in a process of harmonization. The K-project of the Swedish accounting authority Bokföringsnämnden, indicates that Sweden is a part of this process. According to EU-regulation listed companies are obligated to prepare financial statements in accordance with IFRS since 2005, but for unlisted Swedish companies there is an option of applying local Swedish regulations. The arguments in favor of a voluntary adoption of IFRS rest on promises of improved quality, transparency and comparability of financial statements, which further will increase its usefulness to stakeholders. In 2012, the IASB initiated a project regarding a revised Conceptual Framework, which is expected to be completed during 2017. The revised Conceptual Framework highlights the importance of three primary stakeholders, consisting of investors, lenders and other creditors.The objective of this study is to examine how unlisted Swedish parent companies’ choice of adopting IFRS voluntarily, instead of applying K3, affects the financial reports and primary stakeholders based on an information need perspective. This is illustrated by four hypothetical scenarios. In order to achieve the objective of this study, the existing differences of reporting under IFRS and K3 regarding financial instruments, goodwill in business combinations, R&D expenses and investment properties focusing on disclosures, are examined. The method used in the study is a descriptive analysis with an abductive approach within the frames of qualitative research.The findings indicate that there are major differences between IFRS and K3, which results in companies reporting according to IFRS appear to be more profitable and less of a risk. A voluntary adoption of IFRS contributes to more useful information in the financial statements and a better reflection of the company's financial reality. Overall, financial reporting according to IFRS appears more favorable than reporting under K3, based on the information need of the primary stakeholder.This paper is written in Swedish.
TUNG, YA-HUI, and 童雅慧. "The Feasibility of Impelling Consolidated Financial Statement as Financial Reporting Entity." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/75889950521705365676.
Повний текст джерела國立臺北大學
會計學系
97
The complicated reinvestment structure among members of conglomerate keeps investors from viewing the overall financial status and operation results from the financial reporting of parent company. This is not helped with the existing dual financial reporting system of Taiwan where the parent company financial statements are taken as the main part and consolidated statement as the assisting part under current legislation. In view of this, this research tried to find out whether is significant difference between the financial statements of parent company and the consolidated financial statements which is enough to misleading the decision of investors, and it is also intended to probe the discrepancy of current financial reporting system of Taiwan as well as providing suggestions on certain main issues that may be encountered if the consolidated financial statements are adopted as the main part in the future financial reporting, so that the competent authorities may be advised in promoting the consolidated financial reporting system. Conclusions and Suggestions of the Research are as following: 1.By disclosing concise financial statements of parent and its subsidiaries in the notes of consolidated financial reporting and extend the disclosure of departmental information, the insufficiency of general information in the consolidated financial reporting may be reinforced. Also, it will be helpful in promoting the comparability of consolidated financial reporting of different conglomerates to register financial reporting by adopting XBRL. 2.It is suggested that the current requirement of CPA auditing annual report shall be maintained and semi-annual and quarterly financial report shall be reviewed by CPA. 3.The reporting time lines for filing consolidated financial reporting shall be within 3 months for annual report, but competent authorities shall be authorized to provide grace period. For semi-annual and quarterly report, they are suggested to be filed within 45 days after end of the periods. 4.The timing of enforcing consolidated financial reporting is suggested to be synchronized with adopting IFRS and the subjects to be enforced shall be public companies. 5.It is suggested that competent authorities be authorized to define the control and establish the requirements in compilation of consolidate financial statements, and when it is not provided by competent authorities, GAAP shall be applied, so that there will not be 2 sets of consolidated financial statement at the same time, and to avoid future legislative amendment which is normally failed to catch up with the rapid change of economic environment.
Chuang, ya wen, and 莊雅雯. "XBRL FR Taxonomy Integration─A Study on Preparation of Consolidated Financial Reporting." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/59367816809666621052.
Повний текст джерела國立政治大學
會計研究所
98
Because of the support of Enterprise Resource Planning system, business groups speed up their financial reporting preparation. Leaving aside the system cost of training, implemention, maintenance and update, its financial information still requires multiple inputs and distributions currently, and needs to repeatedly check their validity. These steps still remain at manual labor. XBRL (eXtensible Business Reporting Language) helps business to break the form of traditional financial reporting. It has machine-readable label tags, and it can reduce lots of traditional manual process. Financial Reporting Taxonomies (hereinafter referred to as XBRL FR) now are used to express the information of the total amount in financial statements. Because processed numbers can not revert to the original data, accounting principles adopted by nations around the world cannot switch amid different principles. Therefore consolidations of financial information still cost multinationals a lot of resources. In this study, based on analysis and comparison of International Accounting Standards Board, Taiwan, China and the United States official XBRL FR, we established a new XBRL FR, called NCCU XBRL FR, which is used to collect general commercial and industrial financial information (including only current assets and current liabilities). Then, we use mapping tags technology to design some logic rule database, which has four built-in XBRL Calculation Linkbases corresponding to four XBRL FRs. The logic rule database can automatically convert NCCU XBRL FR to four XBRL FRs. Ultimately, the original four XBRL FR Calculation Linkbases can compute individual financial statements before preparation of consolidated information. In this study, we proposed a method of multinational accounting standard discussion and XBRL FR mapping. We designed the questionnaire and conduct in-depth interviews to the experts of Big 4 audit firms. Then we found that there are differences in subjective judgments of multinational accounting standard. In the future, there will be a long way to go if we have the goal of common global financial reporting.
Книги з теми "Consolidated reporting"
Goldman, William L. Income taxes: Consolidated returns and combined reporting. Washington, D.C: Tax Management, 1994.
Знайти повний текст джерелаThe evolution of consolidated financial reporting in Australia: An evaluation of alternative hypotheses. New York: Garland Pub., 1988.
Знайти повний текст джерелаGet'man, Viktor, Ol'ga Rozhnova, Svetlana Grishkina, Vera Sidneva, Mihail Litvinenko, Roza Kaspina, Mariya Vahrushina, et al. International Financial Reporting Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1147319.
Повний текст джерелаSrinivasan, Padmini. An evaluation of value relevance of consolidated earnings and cash flow reporting in India. Bangalore: Indian Institute of Management Bangalore, 2010.
Знайти повний текст джерелаSuyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.
Повний текст джерелаVermont. Office of the State Auditor. Fiscal year 2007: Report on internal controls over financial reporting and on compliance with laws and regulations. Montpelier, Vt: Office of the State Auditor, 2008.
Знайти повний текст джерелаUnited States. Congress. House. Committee on Oversight and Government Reform. Subcommittee on Government Organization, Efficiency, and Financial Management. Making sense of the numbers: Improving the federal financial reporting model : hearing before the Subcommittee on Government Organization, Efficiency, and Financial Management of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Twelfth Congress, first session, February 16, 2011. Washington: U.S. G.P.O., 2011.
Знайти повний текст джерелаOffice, General Accounting. [Internal control weaknesses in Army data processing operations and Accounting and Financial reporting]. Washington, D.C: The Office, 1992.
Знайти повний текст джерелаInternational Financial Reporting Standards: Required for annual reporting periods beginning on 1 January 2012 ; the consolidated text of International Financial Reporting Standards (IFRSs) including International Accounting Standards (IASs) and interpretations together with their accompanying documents ; the text does not include IFRSs with an effective date after 1 January 2012 ; [consolidated without early application ; official pronouncements applicable on 1 January 2012 ; does not include IFRSs with an effective date after 1 January 2012]. London: International Accounting Standards Board, 2011.
Знайти повний текст джерелаNova Scotia. Office of the Auditor General. Report of the Auditor General on the consolidated financial statements of the Province of Nova Scotia for the year ended March 31, 2003 and other financial reporting practices. [Halifax]: Office of the Auditor General, 2003.
Знайти повний текст джерелаЧастини книг з теми "Consolidated reporting"
Flower, John, and Gabi Ebbers. "The Consolidated Accounts." In Global Financial Reporting, 505–46. London: Macmillan Education UK, 2002. http://dx.doi.org/10.1007/978-1-137-10538-7_19.
Повний текст джерелаHussey, Roger, and 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.
Повний текст джерелаBooth, Andrew, Karin Hannes, Angela Harden, Jane Noyes, Janet Harris, and Allison Tong. "COREQ (Consolidated Criteria for Reporting Qualitative Studies)." In Guidelines for Reporting Health Research: A User's Manual, 214–26. Oxford, UK: John Wiley & Sons, Ltd, 2014. http://dx.doi.org/10.1002/9781118715598.ch21.
Повний текст джерелаFomin, V. P., and E. S. Potokina. "Trends in Optimizing the Formation of Consolidated Reporting in Holding Companies in the Context of Global Digitization." In Lecture Notes in Networks and Systems, 233–42. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-27015-5_29.
Повний текст джерела"Consolidated financial statements." In Contemporary Issues in Financial Reporting, 523–30. Routledge, 2006. http://dx.doi.org/10.4324/9780203088159-43.
Повний текст джерела"Consolidated year-end government reporting." In Brazil's Supreme Audit Institution, 51–93. OECD, 2013. http://dx.doi.org/10.1787/9789264188112-8-en.
Повний текст джерела"Consolidated Standards of Reporting Trials Statement." In Encyclopedia of Pain, 739. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28753-4_100458.
Повний текст джерела"Business Combinations and Consolidated Financial Statements." In Fundamentals of International Financial Accounting and Reporting, 225–52. WORLD SCIENTIFIC, 2010. http://dx.doi.org/10.1142/9789814280242_0010.
Повний текст джерела"§ 33 Consolidated Admissions and Reporting Directive (CARD)." In Europäisches Unternehmens- und Kapitalmarktrecht, 1365–75. De Gruyter, 2017. http://dx.doi.org/10.1515/9783110456929-037.
Повний текст джерелаSyed, Shorabuddin, Benjamin Tharian, Hafsa Bareen Syeda, Meredith Zozus, Melody L. Greer, Sudeepa Bhattacharyya, Mahanazuddin Syed, and Fred Prior. "Consolidated EHR Workflow for Endoscopy Quality Reporting." In Studies in Health Technology and Informatics. IOS Press, 2021. http://dx.doi.org/10.3233/shti210194.
Повний текст джерелаТези доповідей конференцій з теми "Consolidated reporting"
Kurochkina, Irina. "ANALYTICAL PROCEDURES IN THE EXPRESS EVALUATION OF CONSOLIDATED FINANCIAL REPORTING." In 6th SWS International Scientific Conference on Social Sciences ISCSS 2019. STEF92 Technology, 2019. http://dx.doi.org/10.5593/sws.iscss.2019.1/s03.035.
Повний текст джерелаKarelskaia, Svetlana, Ekaterina Zuga, and Natalia Generalova. "Analysis of the application of international financial reporting standards for drawing up consolidated financial reporting in Russia." In Proceedings of the Third International Economic Symposium (IES 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/ies-18.2019.31.
Повний текст джерелаPatrick, Chris, Hampton Leonard, Wendy Novicoff, Rhonda West, Christen Crews, and Wanda Andrews. "Improving analysis and reporting for Virginia's Division of Consolidated Laboratory Services newborn screening program." In 2017 Systems and Information Engineering Design Symposium (SIEDS). IEEE, 2017. http://dx.doi.org/10.1109/sieds.2017.7937723.
Повний текст джерелаÇürük, Turgut, and 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.
Повний текст джерелаTocev, Todor, Bojan Malchev, Marina Trpeska, and Zoran Minovski. "HOW DOES EU MEMBERSHIP AFFECT NON-FINANCIAL REPORTING? EVIDENCE FROM SELECTED BALKAN COUNTRIES." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0014.
Повний текст джерелаBrito, Walderes, Carlos Roberto Bortolon, Newton Camelo de Castro, Simone Rodrigues da Silva, and Guilherme Machado Cardoso. "Management of Transpetro’s Corporate Social and Environmental Responsibility in the Midwest of Brazil." In 2010 8th International Pipeline Conference. ASMEDC, 2010. http://dx.doi.org/10.1115/ipc2010-31134.
Повний текст джерелаFerrari, Flavio, Riccardo Naselli, Paolo Brunetti, Jean Michelez, and Edoardo Zini. "Digitalization for Reducing Carbon Footprint in Drilling Operations." In Abu Dhabi International Petroleum Exhibition & Conference. SPE, 2021. http://dx.doi.org/10.2118/207407-ms.
Повний текст джерелаZelmer, R. L., and G. G. Case. "Third Update on Environmental Remediation of Historic LLR Waste Sites in Canada (1997-2003)." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4847.
Повний текст джерелаSilva, Vitoria dos Santos, and Ana Carolina Silva Mendonça Dos Santos. "ATUAÇÃO DA ENFERMAGEM NA SAÚDE PÚBLICA DA BAHIA." In II Congresso Nacional Multidisciplinar em Enfermagem On-line. Revista Multidisciplinar em Saúde, 2021. http://dx.doi.org/10.51161/rems/2612.
Повний текст джерелаBell, Maxine, Anojan Sriskandarajah, Victor Heaulme, Fouzi Bouillouta, and Alex Seinuah. "Remote Digital Technologies Driving Innovation - A Case Study on Subsea Operations." In ADIPEC. SPE, 2022. http://dx.doi.org/10.2118/211065-ms.
Повний текст джерелаЗвіти організацій з теми "Consolidated reporting"
Villa, Michele, Massimo Le Pera, and Michela Bottega. Quality of Abstracts in Randomized Controlled Trials Published in Leading Critical Care Nursing Journals. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, June 2022. http://dx.doi.org/10.37766/inplasy2022.6.0039.
Повний текст джерелаTotten, Annette, Dana M. Womack, Marian S. McDonagh, Cynthia Davis-O’Reilly, Jessica C. Griffin, Ian Blazina, Sara Grusing, and Nancy Elder. Improving Rural Health Through Telehealth-Guided Provider-to-Provider Communication. Agency for Healthcare Research and Quality, December 2022. http://dx.doi.org/10.23970/ahrqepccer254.
Повний текст джерелаHenderson, Tim, Mincent Santucci, Tim Connors, and Justin Tweet. National Park Service geologic type section inventory: Chihuahuan Desert Inventory & Monitoring Network. National Park Service, April 2021. http://dx.doi.org/10.36967/nrr-2285306.
Повний текст джерелаHenderson, Tim, Vincent Santucci, Tim Connors, and Justin Tweet. National Park Service geologic type section inventory: Northern Colorado Plateau Inventory & Monitoring Network. National Park Service, April 2021. http://dx.doi.org/10.36967/nrr-2285337.
Повний текст джерелаHenderson, Tim, Vincent Santucci, Tim Connors, and Justin Tweet. National Park Service geologic type section inventory: Klamath Inventory & Monitoring Network. National Park Service, July 2021. http://dx.doi.org/10.36967/nrr-2286915.
Повний текст джерелаHenderson, Tim, Vincent Santucci, Tim Connors, and Justin Tweet. National Park Service geologic type section inventory: Mojave Desert Inventory & Monitoring Network. National Park Service, December 2021. http://dx.doi.org/10.36967/nrr-2289952.
Повний текст джерелаHenderson, Tim, Vincet Santucci, Tim Connors, and Justin Tweet. National Park Service geologic type section inventory: North Coast and Cascades Inventory & Monitoring Network. National Park Service, March 2022. http://dx.doi.org/10.36967/nrr-2293013.
Повний текст джерелаHenderson, Tim, Vincent Santucci, Tim Connors, and Justin Tweet. National Park Service geologic type section inventory: Central Alaska Inventory & Monitoring Network. National Park Service, May 2022. http://dx.doi.org/10.36967/nrr-2293381.
Повний текст джерелаHenderson, Tim, Vincent Santucciq, Tim Connors, and Justin Tweet. National Park Service geologic type section inventory: San Francisco Bay Area Inventory & Monitoring Network. National Park Service, May 2022. http://dx.doi.org/10.36967/nrr-2293533.
Повний текст джерелаHenderson, Tim, Vincent Santucci, Tim Connors, and Justin Tweet. National Park Service geologic type section inventory: Southern Plains Inventory & Monitoring Network. National Park Service, June 2022. http://dx.doi.org/10.36967/nrr-2293756.
Повний текст джерела