The consolidated financial statement: an ongoing problem
Russo, Antonella ORCID: 0000-0001-9376-1383 (2014) The consolidated financial statement: an ongoing problem. International Journal of Economics and Accounting, 4 (4). pp. 389-405. ISSN 2041-868X (Print), 2041-8698 (Online) (doi:https://doi.org/10.1504/IJEA.2013.059881)
Full text not available from this repository. (Request a copy)Abstract
Following the recent global financial crisis, the issue of finding a better accounting consolidation model has become so important that both the IASB and the FASB have decided to address the problem by improving the accounting standard for the consolidated financial statement. Starting from theoretical assumptions on consolidation, this study analyses the different approaches that the two standard setters follow, focusing also on the problematic question of SPEs, and current trends in the accounting convergence process in order to assess the real progress of accounting harmonisation in this area and to highlight the importance of this topic as a field of research in worldwide accounting regulation.
Item Type: | Article |
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Uncontrolled Keywords: | consolidation, entity theory, property theory |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Faculty / School / Research Centre / Research Group: | Faculty of Business Faculty of Business > Department of Accounting & Finance |
Last Modified: | 26 Feb 2021 10:02 |
URI: | http://gala.gre.ac.uk/id/eprint/31210 |
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