Non-controlling interests, financial performance and the equity of groups. An empirical study of groups listed on the Warsaw Stock Exchange

Non-controlling interests, financial performance and the equity of groups. An empirical study of groups listed on the Warsaw Stock Exchange

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The purpose of this article is to (a) analyze IFRS requirements for the recognition and presentation of non-controlling (minority) interests in consolidated financial statements in relation to theoretical concepts of consolidation of financial statements, and (b) assess the share and importance of n...

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Bibliographic Details
Main Authors: Radosław Ignatowski, Wojciech Zatoń
Format: Article
Language:English
Published: Rada Naukowa SKwP 2015-09-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Udziały niekontrolujące
minority/non-controlling interests
consolidated financial statements
the theoretical concepts of consolidation of financial statements
the entity concept
the parent company concept
Online Access:http://ztr.skwp.pl/gicid/01.3001.0009.2928

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http://ztr.skwp.pl/gicid/01.3001.0009.2928

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