Which of the two approaches is preferable--adjusting IAS consolidated accounts
to arrive at a consolidated tax base or creating a tax specific method of consolidating the accounts of individual subsidiaries?
This new legislation amends the 4th and 8th Company Law Directives (78/660/EEC and 86/349/EEC) on the annual accounts of companies and consolidated accounts
of groups, as well as Directives 86/635/EEC and 91/674/EEC on the annual accounts of banks and insurance companies.
Listed companies, which will need to provide consolidated accounts
under IAS, should not only be thinking about the change to IAS, but also be asking themselves whether their financial systems are able to facilitate that process.
This is the eleventh consecutive year Audit Scotland has given the Consolidated Accounts
a clean, unqualified audit and once again demonstrates our firm grip on Scotlands public finances.
IFRS 2 requires, for the first time, listed companies to reflect in their consolidated accounts
the effects of share-based payment transactions, including expenses associated with transactions in which share options are granted to management and employees.
New regulations will require listed companies in the European Union to work to internationally agreed accounting standards from 1 January 2005 when preparing their consolidated accounts
Submission of the annual report and the audit report as well as the consolidated accounts
and the group audit report for the financial year 2005/2006
823-1 of the Commercial Code, holders commissioners for refusal , incapacity, resignation or death) to jointly operate the certification of annual and consolidated accounts
of EPML and endowment of the Louvre (FDML).
It seeks, among other things, to weaken links between company management and audit firms through compulsory audit rotation and holds the group auditor fully accountable for the audit report on consolidated accounts
Approval of the Balance Sheet and the Profit and Loss Account as of December 31, 2005 and of the consolidated accounts
AFNOR Association on behalf of its subsidiaries is seeking a service provider to a mission of statutory auditors for the years 2016 to 2021 included in the framework of legally binding certification of the financial statements with the following main works - Statutory audit of annual accounts of commercial companies and AFNOR Certification AFNOR International, the company and consolidated accounts
of the AFNOR Development, the holding company of the aforementioned commercial companies- Audit of financial statements of the Company and AFNOR Development from the year 2016- Specific verifications required by law: MD, regulated agreements, control of planning documents for other specific verifications required by law.
All companies - listed or not - will have to disclose all off-balance sheet arrangements, including their financial impact, in notes to the annual and consolidated accounts
EDF Group highlights the provisions for long-term radioactive waste management for future expenses relating to the deep storage project Cigeo in its 2014 consolidated accounts
IFRS are due to be used in preparing the consolidated accounts
of listed companies throughout the EU from the start of 2005, but the Federation of European Accountants (FEE) has said that their benefits will be "undermined" unless plans for enforcement are beefed up and harmonised in Europe.
Presentation of the annual report and the auditors' report, as well as the consolidated accounts
and the auditor's report on the consolidated accounts