This study examines the impact of IFRS 10 adoption on consolidated financial reports. Our
evidence suggests that the new standard is associated with firms consolidating fewer …

Purpose This paper aims to determine whether local governments (LGs) use non-
consolidated municipally owned companies (MOCs), excluded from public sector entities …

TANTANGAN IMPLEMENTASI IFRS 10 DALAM MENGIDENTIFIKASI PIHAK PENGENDALI |
Purba | Jurnal Akuntansi Multiparadigma Home About Login Register Search Current …

Verslaggevingsstandaarden worden vormgegeven in overwegend rules-based of principles-
based vorm. In het licht van de introductie van de CSRD, wordt de vraag gesteld of rules …

In this study, we analyze compliance with global professional regulations on a sample of
Serbian joint-stock parent companies, focusing on the selected disclosures in their …

Procedures for eliminating internal results in practice may vary due to the different nature of
the relationship between related parties, but also due to the vagueness of the accounting …

Subsidiaries identification has always been a contentious issue in consolidation of financial
statements and till date is one of the most challenging issues accounting standard setting …

Many small business leaders lack alternative financing strategies to sustain and grow their
businesses. Small business leaders are concerned with accessing financial capital to …

This thesis critically examines the GloBE Model Rules, focusing on their justifications and
structural expressions. By employing a legal dogmatic/doctrinal methodology, it identifies …

Die vorliegende Arbeit ist während meiner Tätigkeit als wissenschaftlicher Mitarbeiter am
Institut für Steuerrecht der Universität zu Köln entstanden. Sie wurde im März 2024 von der …