Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?
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DOI: 10.1016/j.intacc.2012.03.003
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- Anna Bedford & Martin Bugeja & Nelson Ma, 2022. "The impact of IFRS 10 on consolidated financial reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 101-141, March.
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More about this item
Keywords
Consolidated statements; Control-based approach; Reporting entity; Ownership-based approach; Ownership structure; ARB 51; IAS 27;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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