Kontakt
Wie einkaufen
Versand
Kaufberater
Consolidated Financial Statements
Englisch
111 b
Bis zu 30 Tage Rückgaberecht
Kunden kauften auch
/
Broschur
15.79
€
/
Terminbuch
19.69
€
/
Broschur
65.19
€
/
Broschur
15.09
€
/
Broschur
14.50
€
/
Broschur
47.95
€
Recent financial scandals have highlighted the dangers of incorrect accounting practices with regard to consolidation. One of the recurring themes is that of Special Purpose Entities. The importance of delimiting the scope of consolidation is particularly evident if the SPEs are part of the group. Recent regulatory developments have taken account of the often incorrect use of these instruments. This volume deals with regulatory developments and then analyses IFRS 10 issued by the IASB in 2011. The volume shows that the attempt to provide a more accurate definition of the scope of consolidation linked to the new concept of control is not in itself sufficient to ensure greater effectiveness of the new standard. The information improvement produced by IFRS 10 is analysed by means of an empirical analysis, which investigates the impact produced on the consolidated financial statements of groups of companies listed on the Italian Stock Exchange operating in the financial, banking and insurance sectors. The main results highlight some critical points such as the lack of effectiveness of IFRS 10.
Informationen zum Buch
Englisch
Verschenken Sie dieses Buch noch heute
Es ist ganz einfach
1 Legen Sie das Buch in Ihren Warenkorb und wählen Sie den Versand als Geschenk 2 Wir schicken Ihnen umgehend einen Gutschein 3 Das Buch wird an die Adresse des beschenkten Empfängers geliefertDas könnte Sie auch interessieren
/
Hardcover
84.69
€
/
Broschur
64.79
€
/
Hardcover
28.89
€
Hallo! Ich bin Libroamiko, dein Buchberater.
Wie kann ich dir helfen?