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Comparability of Consolidated Financial Statements: Critical analysis using financial indicators - Couverture souple

Lima, Laurimar Veloso

 
9786209349454: Comparability of Consolidated Financial Statements: Critical analysis using financial indicators
Couverture souple
ISBN 10 : 6209349455 ISBN 13 : 9786209349454
Editeur : Our Knowledge Publishing, 2025

Synopsis

This study aims to provide a critical analysis of the process of consolidating financial statements when their results are used for comparability purposes. Through exploratory research, together with the analysis of examples of financial statements from three (3) business groups, we sought to evaluate the adequacy of these statements for comparative purposes and their ability to predict future trends when analyzed in isolation. It is understood that, although the consolidation of financial statements represented an advance in accounting science, legal requirements, and the recognition by most scholars of the value of consolidated information, the use of these statements has limitations and is not exempt from criticism. Significant variations in the results of subsidiaries can compromise the analysis of consolidated statements. In order to develop the study, it was necessary to first address the methodology for evaluating permanent investments in other companies and the procedures and techniques for consolidating financial statements in Brazil.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
Our Knowledge Publishing
Date d'édition
2025
Langue
anglais
ISBN 10 
6209349455
ISBN 13 
9786209349454
Reliure
Broché
Nombre de pages
140
Coordonnées du fabricant
non disponible
Personne responsable
non disponible