Disclosure of Associates in Investor´s Financial Statement in Accordance with IFRS

Požadavky na zveřejnění informací o přidružených jednotkách v účetní závěrce investora dle IFRS

Petra Ašenbrenerová

Český finanční a účetní časopis, 2015, vol. 2015, issue 4, 93-115

Abstract: This paper focuses on the disclosure requirements relating to associates in the financial statements of the investor. The issue is addressed under the International Financial Reporting Standards (IFRS). The introductory section briefly discusses the equity method, which is followed by a chapter dealing with the disclosure of information relating to associates in the financial statements. This chapter compares the requirements of the newly issued IFRS 12 with the original IAS 28. The last part is devoted to an analysis of disclosed information relating to associates in the financial statements of companies that are listed on the Prague Stock Exchange.

Keywords: Associates; Financial Statement; Equity Method; IAS 28; IFRS 12; Přidružené jednotky; Účetní závěrka; Ekvivalenční metoda (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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DOI: 10.18267/j.cfuc.461

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