IASC

David Cairns

Chapter Chapter 19 in Transnational Accounting, 1995, pp 1769-1804 from Palgrave Macmillan

Abstract: Abstract International Accounting Standard (IAS) 3, Consolidated Financial Statements, was issued in 1976. It dealt with the presentation of consolidated financial statements and established a standard for the use of the equity method for investments in associates. IAS 3 had considerable influence in many parts of the world. In particular it was used in the development of the Seventh Directive on Consolidated Accounts. IAS 3 was also used by a number of EU Member States in their implementation of the Seventh Directive.

Keywords: Joint Venture; International Account Standard; Equity Method; Group Account; Consolidate Financial Statement (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13233-1_19

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DOI: 10.1007/978-1-349-13233-1_19

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