CONSOLIDATED FINANCIAL STATEMENTS : EVOLUTION OF THE CONCEPT OF CONTROL AND PROBLEMS ON THE CONSOLIDATION OF SPECIAL PURPOSE ENTITIES

Language: English

Published by Our Knowledge Publishing, 2020

6203003743 / 9786203003741

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Seller: AHA-BUCH GmbH, Einbeck, GermanyAHA-BUCH GmbH

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nach der Bestellung gedruckt Neuware - Printed after ordering - 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.…

Title
CONSOLIDATED FINANCIAL STATEMENTS : EVOLUTION OF THE CONCEPT OF CONTROL AND PROBLEMS ON THE CONSOLIDATION OF SPECIAL PURPOSE ENTITIES
Author
Serena Caverzan
Publisher
Our Knowledge Publishing
Publication year
2020
Condition
Neu
Binding
Taschenbuch
Language
English
ISBN 10
6203003743
ISBN 13
9786203003741
Item weight
274 grams
Dimensions
220x150x11 mm

AHA-BUCH GmbH

Einbeck, Germany

5-star seller

AbeBooks seller since August 14, 2006

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Einbeck, Germany 37574

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AHA-BUCH GmbH
represented by the managing director Christel Glass
Garlebsen 48
37574 Einbeck
Deutschland
Telefon: 055639996039
Telefax: 055639995974
E-Mail: abebooks@aha-buch.de
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