Imagen de Portada
Código QR

A Study of Accountants' Judgments With Respect to the Provision of Consolidated Financial Statements.

The release of the Australian Accounting Standards Board AASB 1024, Consolidated Accounts, in September 1991 represents a fundamental shift in concept, criteria and approach. The Standard is based on the entity concept and adopts 'capacity to control' as the sole criterion for identifying related en...

Descripción completa

Publicado en:Abacus Vol. 32; no. 1; pp. 62 - 81
Autores principales: Day, Ron, Psaros, Jim
Formato: Artículo
Publicado: Wiley-Blackwell Mar1996
Materias:
Accounting standards
Consolidated financial statements
Auditors' reports
Financial statements
Mergers & acquisitions
Mathematical variables
Auditing standards
Australia
Acceso en línea:Ver este registro en EBSCOhost