Zasady prezentacji kapitału właścicieli w międzynarodowej sprawozdawczości skonsolidowanej

• Authors: Joanna Toborek-Mazur

Title variants

EN

RULES FOR PRESENTATION OF OWNERS CAPITAL IN THE INTERNATIONAL CONSOLIDATED REPORTING

• Languages of publication: PL

Abstracts

EN

Merger has always been associated with the capital market and shareholders who do not always have the majority influence policies in these endeavors participate in them. The article presents the changes in the presentation and measurement of minority interests in the international law of the balance sheet. Scope of the business combination has already been amended twice by IFRS 3 "Business Combinations." and IAS 27 “Separate and Consolidated Financial Statements".The amended standards have introduced a new presentation known as the non – controlling interest in the equity shares. Currently they have an impact on the determination of business value. It proposes a different way the recognition of differences arising from transactions with non-controlling interest.

Keywords

EN

INTERNATIONAL CONSOLIDATED REPORTING; OWNERS CAPITAL

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 395-404

Contributors

author

Joanna Toborek-Mazur

• Uniwersytet Ekonomiczny w Krakowie, Katedra Rachunkowości