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Книги з теми "Consolidated reporting"

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Автор: Grafiati

Опубліковано: 10 грудня 2022

Оновлено: 28 січня 2023

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1

Goldman, William L. Income taxes: Consolidated returns and combined reporting. Washington, D.C: Tax Management, 1994.

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2

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

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3

Get'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.

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Анотація:

The textbook analyzes the system of international financial reporting Standards (IFRS): its principles, formation, advantages and feasibility of implementation. All IFRS are considered: presentation of financial statements; inventories; statement of cash flows; accounting policies, changes in accounting estimates and errors; contracts, etc. The financial lease is also reflected in the lessee's statements under RAS and IFRS, etc. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students studying in the areas of "Economics" and "Management", as well as for everyone who wants to improve their level in the field of preparing consolidated financial statements.

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4

Srinivasan, Padmini. An evaluation of value relevance of consolidated earnings and cash flow reporting in India. Bangalore: Indian Institute of Management Bangalore, 2010.

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5

Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.

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6

Vermont. 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.

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7

United 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.

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8

Office, General Accounting. [Internal control weaknesses in Army data processing operations and Accounting and Financial reporting]. Washington, D.C: The Office, 1992.

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9

International 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.

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10

Nova 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.

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11

Plotnikov, Viktor, and Olesya Plotnikova. Concept of accounting theory. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1009590.

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Анотація:

The tutorial examines the fundamental concepts of accounting theory. Basic concepts of accounting are listed by increasing degree of complexity: the traditional concept of the facts of economic life; the market concept of the contract (constructive) obligations; holding the concept of consolidated financial statements; vision business accounting and integrated reporting. Meets the requirements of Federal state educational standards of higher education of the last generation. Designed for undergraduates, graduate students, doctoral students and teachers of economic faculties and universities, courses of improvement of qualification and retraining.

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12

Chhutiashvili, Lela. Environmental sustainability control system of economic entities. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1819036.

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Анотація:

The monograph is devoted to a comprehensive analysis of the environmental sustainability control system of economic entities, both internal (internal control services) and external (state supervision (control) and audit). Effective control of the environmental sustainability of economic entities carried out by audit organizations and internal control units in cooperation with state supervision (control) and audit of nature users is carried out in order to verify the compliance of the nature of their environmental activities, products and environmental management systems with current legislation, standards, rules, requirements in the field of environmental protection and to confirm the reliability of their reporting. Confirming the reliability of the reporting of economic entities, environmental supervisors are able to conduct an independent assessment of the environmental sustainability and effectiveness of the environmental activities of the audited organizations, issue their proposals and recommendations for making informed decisions by various stakeholders. The interaction of audit organizations with the internal control (audit) services of enterprises and state supervision (control) and audit bodies will contribute to the timely preparation of reliable accounting and consolidated financial statements by enterprises and increase the efficiency of their environmental activities. It is intended for researchers, students, postgraduates and undergraduates, entrepreneurs, managers and anyone interested in the problems of environmental sustainability control of economic entities.

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13

Taylor, Paul. Consolidated Financial Reporting. Marcus Wiener, 1996.

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14

Taylor, P. A. Consolidated Financial Reporting. Paul Chapman Publishing Ltd, 1996.

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15

Taylor, Paul A. Consolidated Financial Reporting. SAGE Publications, Incorporated, 1996.

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16

Whittred, Greg. Evolution of Consolidated Financial Reporting in Australia. Taylor & Francis Group, 2022.

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17

Whittred, Greg. Evolution of Consolidated Financial Reporting in Australia. Taylor & Francis Group, 2020.

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18

Taylor, Paul A. Consolidated Financial Reporting (Accounting and Finance series). Sage Publications Ltd, 1996.

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19

Whittred, Greg. The Evolution of Consolidated Financial Reporting in Australia. Routledge, 2020. http://dx.doi.org/10.4324/9781003047001.

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20

Whittred, Greg. Evolution of Consolidated Financial Reporting in Australia: An Evaluation of Alternative Hypotheses. Taylor & Francis Group, 2020.

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21

Whittred, Greg. Evolution of Consolidated Financial Reporting in Australia: An Evaluation of Alternative Hypotheses. Taylor & Francis Group, 2020.

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22

Whittred, Greg. Evolution of Consolidated Financial Reporting in Australia: An Evaluation of Alternative Hypotheses. Taylor & Francis Group, 2020.

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23

Evolution of Consolidated Financial Reporting in Australia: An Evaluation of Alternative Hypotheses. Taylor & Francis Group, 2020.

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24

Kerala (India). Dept. of Economics & Statistics., ed. Consolidated results of crop estimation surveys, 1982-83 & 1983-84. Trivandrum: Dept. of Economics & Statistics, Govt. of Kerala, 1990.

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25

Kerala (India). Dept. of Economics & Statistics., ed. Consolidated results of crop estimation surveys, 1984-85 and 1985-86. Trivandrum: Dept. of Economics & Statistics, 1989.

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26

United States. General Accounting Office., ed. [Rescissions--reporting to Congress rescissions proposed and enacted from fiscal year 1974 to fiscal year 1993]. Washington, D.C: The Office, 1993.

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27

United States. General Accounting Office., ed. [Rescissions--reporting to Congress rescissions proposed and enacted from fiscal year 1974 to fiscal year 1993]. Washington, D.C: The Office, 1993.

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28

United States. General Accounting Office., ed. [Rescissions--reporting to Congress rescissions proposed and enacted from fiscal year 1974 to fiscal year 1993]. Washington, D.C: The Office, 1993.

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29

United States. General Accounting Office, ed. [Rescissions--reporting to Congress rescissions proposed and enacted from fiscal year 1974 to fiscal year 1993]. Washington, D.C: The Office, 1993.

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30

International Financial Reporting Standards: As issued at 1 January 2014 ; this edition is published in two parts : The conceptual framework for financial reporting, the preface to international financial reporting standards (IFRSs) and the consolidated text of IFRSs including international accounting standards (IASs) and interpretations, as issued at 1 January 2014 ; (glossary of terms and index included). London: IFRS Foundation, 2014.

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31

WHO Regional Office for Europe Staff. Roadmap to Prevent and Combat Drug-Resistant Tuberculosis: The Consolidated Action Plan to Prevent and Combat Multidrug- And Extensively Drug-Resistant Tuberculosis in the WHO European Region, 2011-2015. World Health Organization, 2012.

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32

Company, Arthur Andersen and. EEC harmonisation of financial reporting by financial institutions: Commentary on the Council Directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC). AAC, 1987.

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33

Arthur Andersen & Co., ed. EEC harmonisation of financial reporting by financial institutions: Commentary on the Council directive of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (86/635/EEC). London: Arthur Andersen & Co., 1987.

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34

Comer, Jonathan S., and Laura J. Bry. Research Methodology in Clinical Child and Adolescent Psychology. Edited by Thomas H. Ollendick, Susan W. White, and Bradley A. White. Oxford University Press, 2018. http://dx.doi.org/10.1093/oxfordhb/9780190634841.013.8.

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Анотація:

To continue to move the field of clinical child and adolescent psychology forward, researchers must systematically rely on research strategies that achieve favorable balances between scientific rigor and clinical relevance. This chapter presents an overview of modern methods and considerations that maximize both rigor and relevance in the evaluation of child and adolescent treatments. This research methodology chapter is organized around the four stages of a clinical trial: (a) planning a clinical trial; (b) conducting a clinical trial; (c) analyzing trial outcomes, and (d) reporting results. Sample selection, random assignment, control condition selection, treatment integrity, missing data, clinical significance, treatment mechanisms, and consolidated standards for communicating study findings to the scientific community are addressed. Collectively, the methods and design considerations detail modern research strategies for the continually evolving science of clinical child and adolescent psychology.

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35

Abdul Majid, Jamaliah, Siti Seri Delima Abdul Malak, and Tan Chee Yu. Basics of consolidation of financial statements. UUM Press, 2019. http://dx.doi.org/10.32890/9789672210948.

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Анотація:

This book, Basics of Consolidation of Financial Statements, presents a step-by-step approach in learning the basics concepts in consolidation of financial statements. Rather than focusing on complex explanations and discussions, this book explains consolidation of financial statements using simple concepts. The book is intended primarily for students who are at the advanced stage of financial accounting and reporting course. To prepare consolidated financial statements, it is essential for students to equip themselves with strong understanding of the basic concepts of consolidation. Therefore, the aim of this book is to provide accounting students with a framework for learning these basic concepts in consolidation. Each chapter of the books offers examples, comprehensive illustrations, exercises and problems for students to tackle at different stages of the consolidation so that the students understanding on the concepts and techniques of consolidations is strengthened.

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36

Jefferson, Michael. Employment Law Concentrate. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198815167.001.0001.

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Анотація:

Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. Employment Law Concentrate helps to consolidate knowledge in this area of law. This sixth edition includes updates on employment law including coverage of the employment status, and gender pay reporting. There are new sections on restraint of trade. Chapters examine contractual implied terms and pay. The volume also looks at discrimination, parental rights, working time, and types of breach of employment contracts and termination of employment contracts. Finally, the text looks at dismissal issues (including both wrongful and unfair dismissal), redundancy, and trade unions.

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37

Jefferson, Michael. Employment Law Concentrate. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198759157.001.0001.

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Анотація:

Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. Employment Law Concentrate helps to consolidate knowledge in this area of law. This fifth edition includes updates on employment law including coverage of the National Living Wage, shared parental leave, and gender pay reporting. There are new sections on equal pay between men and women and vicarious liability in equality law. Chapters examine employment status, contracts, and pay. The volume also looks at discrimination, parental rights, working time, and types of breach of employment contracts and termination of employment contracts. Finally the text looks at dismissal issues, redundancy, and trade unions.

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38

Roach, Lee. Company Law Concentrate. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198855019.001.0001.

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Анотація:

Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. Company Law Concentrate helps readers to consolidate knowledge in this area of law. This sixth edition has been fully updated and includes coverage of the 2018 UK Corporate Governance Code, the Wates Corporate Governance Principles, the UK Stewardship Code 2020, the Companies (Miscellaneous Reporting) Regulations 2018, and the reforms proposed following the consultation on insolvency and corporate governance. Case law updates include BAT Industries plc v Sequana SA [2019], Burnden Holdings (UK) Ltd v Fielding [2019], Popely v Popely [2019], and Vedanta Resources plc v Lungowe [2019]. Chapters examine business structures, incorporation, the constitution of the company, directors, members, corporate governance, capital and capital maintenance issues, members’ remedies, and corporate rescue and liquidation.

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39

Cumming, Douglas, ed. The Oxford Handbook of IPOs. Oxford University Press, 2018. http://dx.doi.org/10.1093/oxfordhb/9780190614577.001.0001.

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Анотація:

Firms generally begin as privately owned entities. When they grow large enough, the decision to go public and its consequences are among the most crucial times in a firm’s life cycle. The first time a firm is a reporting issuer gives rise to tremendous responsibilities about disclosing public information and accountability to a wide array of retail shareholders and institutional investors. Initial public offerings (IPOs) offer tremendous opportunities to raise capital. The economic and legal landscape for IPOs has been rapidly evolving across countries. There have been fewer IPOs in the United States in the aftermath of the 2007–2009 financial crisis and associated regulatory reforms that began in 2002. In 1980–2000, an average of 310 firms went public every year, while in 2001–2014 an average of 110 firms went public every year. At the same time, there are so many firms that seek an IPO in China that there has been a massive waiting list of hundreds of firms in recent years. Some countries are promoting small junior stock exchanges to go public early, and even crowdfunding to avoid any prospectus disclosure. Financial regulation of analysts and investment banks has been evolving in ways that drastically impact the economics of going public—in some countries, such as the United States, drastically increasing the minimum size of a company before it can expect to go public. This Handbook not only systematically and comprehensively consolidates a large body of literature on IPOs, but provides a foundation for future debates and inquiry.

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