文章基本信息

标题：Consolidated Financial Statements – in IAS 27 perspective
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作者：Mihai Deju
期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2012
期号：16-17
页码：1-7
DOI：10.29358/sceco.v0i16-17.78
语种：English
出版社：University of Bacău
摘要：The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS) even since 1976 with the publication of IAS 3 “Consolidated financial statements”.Subsequently,the standard has been amended and revised successively,on several occasions.The latest version issued in 2008 includes changes on the accounting of interests that do not control and the loss of control on a subsidiary.The actual version also includes the subsequent amendments resulting from IFRS issued until 31st of December 2010.This paper presents the essential aspects of IAS 27 (the actual version) and a practical example of how to elaborate consolidated accounts in accordance with this standard.
关键词：International Accounting Standards;IAS 27;consolidated financial statements