Name: Consolidated Financial Statements (en Inglés)
SKU: 57722246
Price: 66.81 USD
Availability: InStock
Author: Caverzan, Serena
ISBN: 9786203003741

portada Consolidated Financial Statements (en Inglés)

Consolidated Financial Statements (en Inglés)

Formato

Libro Físico

Autor

Serena Caverzan

Editorial

Our Knowledge Publishing

Idioma

Inglés

N° páginas

172

Encuadernación

Tapa Blanda

Dimensiones

22.9x15.2x1 cm

Peso

0.26 kg.

ISBN13

9786203003741

Categorías

Empresa y gestión

Consolidated Financial Statements (en Inglés)

Serena Caverzan (Autor) · Our Knowledge Publishing · Tapa Blanda

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Reseña del libro "Consolidated Financial Statements (en Inglés)"

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.