This paper aims at recognizing the accounting methods for consolidation differences in the IAS/IFRS consolidated financial statements actually utilized by the major parent-companies listed on regulated markets in the lead EU Countries. To this end, first of all the accounting criteria for positive and negative consolidation differences in the consolidated financial statements established by IFRS 3 have been recognized. Then, a sample of No. 250 parent-companies listed on regulated European markets and that prepare their consolidated financial statements in accordance with IAS/IFRS has been selected, in order to ascertain the effective accounting methods commonly used by European business practice.
Celli, M. (2019). The consolidation differences in the consolidated financial statements of European business groups. In Proceedings of the Fourth International Conference on Economic and Business Management (FEBM 2019). Curran Associates.
The consolidation differences in the consolidated financial statements of European business groups
Massimiliano Celli
2019-01-01
Abstract
This paper aims at recognizing the accounting methods for consolidation differences in the IAS/IFRS consolidated financial statements actually utilized by the major parent-companies listed on regulated markets in the lead EU Countries. To this end, first of all the accounting criteria for positive and negative consolidation differences in the consolidated financial statements established by IFRS 3 have been recognized. Then, a sample of No. 250 parent-companies listed on regulated European markets and that prepare their consolidated financial statements in accordance with IAS/IFRS has been selected, in order to ascertain the effective accounting methods commonly used by European business practice.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
