The Concept of Control in Composition of Consolidated Financial Statements – Past and Present

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cris.sourceIdoai:journals.unwe.bg:article/558
dc.creatorKamburova, Lilyanaen
dc.date2019-05-30
dc.date.accessioned2026-09-24T23:13:33Z
dc.date.available2026-09-24T23:13:33Z
dc.descriptionThe concept of control is a key part of the theory and practice of consolidated financial statements and plays a significant role in deciding how to present the financial statements of an economic group of companies. The author consistently analyses the concept of control in consolidated financial statements in the International Accounting Standards. Also, the author reviews the development of the concept of control in the consolidated financial statements in the National Accounting Standards through a comparative analysis of the different historical stages. It can be concluded that in the National Accounting Standards the concept of control and the requirements for preparation of consolidated statements have not been changed significantly over the years, but rather they have been moved from the accounting standards to the Accounting Act and vice versa.en
dc.formatapplication/pdf
dc.identifierhttps://rp.unwe.bg/index.php/rp/article/view/558
dc.identifier10.37075/RP.2019.2.15
dc.identifier.urihttps://ds.e-dnrs.org/handle/123456789/1599
dc.languagebg
dc.publisherAcademic Publishing UNWE (AP-UNWE)en
dc.relationhttps://rp.unwe.bg/index.php/rp/article/view/558/550
dc.rightsCopyright (c) 2019 Lilyana Kamburova (Author)en
dc.rightshttps://creativecommons.org/licenses/by/4.0en
dc.sourceResearch Papers of UNWE; No. 2 (2019); 291-300en
dc.subjectConsolidated financial statementsen
dc.subjectNational accounting standardsen
dc.subjectInternational accounting standardsen
dc.subjectControlen
dc.subjectM41 - Accountingen
dc.titleThe Concept of Control in Composition of Consolidated Financial Statements – Past and Presenten
dc.typePeer-reviewed Articleen

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