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consolidation
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)
entity theory
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)
property theory
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)