Are the separate financial accounts also relevant? Assessing those accounts reported by listed European entities

Are the separate financial accounts also relevant? Assessing those accounts reported by listed European entities

The International Accounting Standard (IAS) 27 should be used in the preparation of separate financial statements (SFS) for entities with securities traded on regulated markets within the European Union (EU) that adopt International Financial Reporting Standards (IFRS). This research aims to assess...

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Bibliographic Details
Main Authors: Maria Carolina Ribeiro, Fábio Albuquerque, Paula Gomes Dos Santos
Format: Article
Language:English
Published: Taylor & Francis Group 2024-06-01
Series:Cogent Business & Management
Subjects:
Accounting choices
IAS 27
interests
separate financial statements
value relevance
Collins Ntim, University of Southampton, United Kingdom of Great Britain and Northern Ireland
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2024.2371548
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https://www.tandfonline.com/doi/10.1080/23311975.2024.2371548

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