- Tytuł:
-
UDZIAŁ MNIEJSZOŚCI JAKO ELEMENT KREOWANIA SKONSOLIDOWANEGO WYNIKU FINANSOWEGO
Participation of minorities as an element of creation of consolidated financial result - Autorzy:
- Luty, Piotr
- Powiązania:
- https://bibliotekanauki.pl/articles/950948.pdf
- Data publikacji:
- 2014
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
minority interest
consolidation
capital group - Opis:
- The purpose of this article is to show how the parent company in the group can exploit a subsidiary in which it holds less than 100% of the share capital in order to create the consolidated financial result. Change in valuation or mutual transactions, excluded from consolidation, affects the height of the financial results of the subsidiary. Consolidated net profit will increase or decrease with the share of minorities. The article shows how the group could control the amount of consolidated net profit through transactions between related entities.
- Źródło:
-
Financial Sciences. Nauki o Finansach; 2013, 4 (17); 63-70
2080-5993
2449-9811 - Pojawia się w:
- Financial Sciences. Nauki o Finansach
- Dostawca treści:
- Biblioteka Nauki
Artykuł