CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

Tănase Alin-Eliodor () and Calotă Traian-Ovidiu ()
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Tănase Alin-Eliodor: EVERET România Distribution
Calotă Traian-Ovidiu: Titu Maiorescu University, Bucharest

Romanian Economic Business Review, 2013, vol. 8, issue 4, 18-37

Abstract: This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two subsidiaries (only one fully controlled by the parent company) and a jointly controlled entity. The financial statements are presented under the following standards IFRS 3 Business Combination, IAS 27 Consolidated and separate financial statements and IAS 31 Interests In Joint Ventures.

Keywords: subsidiary; joint venture; noncontrolling interests; the acquirer; goodwill; full consolidation; proportionate consolidation method (search for similar items in EconPapers)
Date: 2013
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