International regnskabspolitik - joint venture projektet

Student thesis: Master Thesis and HD Thesis

  • Chris Elgaard Mark
4. term, Business Economics and Auditing, Master (Master Programme)
This master´s thesis analyses how the International Accounting Standard Board (IASB) articulate the elimination of proportionate consolidation and the impact this will have on accounting information compared to the information needs of investors and creditors. Suspicions that the amendment to IAS 31 is motivated by the desire to achieve progress in the convergence project with FASB, is not rebutted. Quite the contrary. The results suggest that the decision to use the equity method instead of proportionate consolidation would not be in the best interests of users of financial statements.
Publication date26 Apr 2011
Number of pages83
ID: 51815267