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    Academic Journal
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    Academic Journal

    Πηγή: Международная научно-практическая конференция «Бюджетно-налоговые и денежно-кредитные механизмы обеспечения экономического роста в новых экономических условиях».

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    Academic Journal
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    Academic Journal

    Πηγή: Law, Economics and Management; ; Актуальные вопросы экономики, права и социологии

    Περιγραφή αρχείου: text/html

    Relation: https://phsreda.com/e-articles/10783/Action10783-150632.pdf; Анурова Г.Т. Рынок образовательных услуг / Г.Т. Анурова // Актуальные вопросы развития образовательной области «Технология»: материалы VI международной заочной электронной научно-практической конференции – Комсомольск-на-Амуре: Изд-во АмГПГУ, 2011. – С. 147–157.; Информация об исполнении консолидированного бюджета Российской Федерации и государственных внебюджетных фондов (млрд. руб., накоплено с начала года) [Электронный ресурс]. – Режим доступа: https://minfin.gov.ru/ru/document (дата обращения: 02.10.2025).; Меликсетян С.Н. Развитие внебюджетных источников финансирования вузов в России / С.Н. Меликсетян // Экономические науки. – 2013. – №1(98). – С. 189–192. EDN QIQYTV; Нецымайло К.В. Внебюджетные источники финансирования высших учебных заведений / К.В. Нецымайло // Евразийское научное объединение. – №1(13). – 2016. – С. 88–89. EDN VKIOUV; Овчинникова О.П. Финансирование высшего образования в развитых странах и России: анализ современных тенденций / О.П. Овчинникова, Н.Э. Овчинникова // Финансы и кредит. – 2017.; https://phsreda.com/article/150632/discussion_platform

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    Academic Journal

    Πηγή: Medicine in Kuzbass; Том 24, № 3 (2025): сентябрь; 96-101 ; Медицина в Кузбассе; Том 24, № 3 (2025): сентябрь; 96-101 ; 2588-0411 ; 1819-0901

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    Academic Journal

    Συγγραφείς: S. V. Kolchugin, С. В. Колчугин

    Πηγή: Vestnik NSUEM; № 1 (2025); 195-210 ; Вестник НГУЭУ; № 1 (2025); 195-210 ; 2073-6495

    Περιγραφή αρχείου: application/pdf

    Relation: https://nsuem.elpub.ru/jour/article/view/2666/1208; Колчугин С.В. Основы формально-аксиоматической теории бухгалтерского учета. Новосибирск: НГУЭУ, 2019. 464 с.; Abad C., Laffarga J., García-Borbolla A. An Evaluation of the Value Relevance of Consolidated versus Unconsolidated Accounting Information // Journal of Internationa Financial Management & Accounting. 2000. Vol. 11, iss. 3. P. 156–177.; Arcady A.T. Understanding the latest changes in consolidated financial statements // Journal of Corporate Accounting & Finance. 1999. Vol. 10, iss. 4. P. 39–53.; Beckman H. The New EU-Directive on Annual and Consolidated Financial Statements // European Company Law. 2013. Vol. 10, iss. 6. P. 199–212.; Belcher F.E., Stickney C.P. Business combinations & consolidated financial statements. Homewood Illinois, Richard D. Irwin Inc., 1983. 378 p.; Ben-Shahar D., Sulganik E., Tsang D. Does IFRS 10 on Consolidated Financial Statements Abandon Accepted Economic Principles // Australian Accounting Review. 2019. Vol. 26 (4), iss. 79. P. 341–345.; Benis M. The Non-Consolidated Finance Company Subsidiary // The Accounting Review. 1979. Vol. 54, iss. 4. P. 808–814.; Burroughs R.J. Consolidated Balance Sheet and Income Statement for Agriculture // American Journal of Agricultural Economics. 1945. Vol. 27, iss. 2. P. 463–472.; Campbell J.D. Consolidation vs. Combination // The Accounting Review. 1962. Vol. 37, iss. 1. P. 99–102.; Christopher N. An Analysis of the International Development of the Equity Method // Abacus. 2002. Vol. 38, iss. 1. P. 16–45.; Edwards J.R. The Process of Accounting Innovation: The Publication of Consolidated Accounts in Britain in 1910 // The Accounting Historians Journal. 1991. Vol. 18, iss. 2. P. 113–132.; Gardini S., Grossi G. Voluntary adoption of the consolidated financial statement and fair value // Journal of Public Budgeting, Accounting & Financial Management. 2014. Vol. 26, iss. 2. P. 313–344.; Heald D., Georgiou G. Consolidation principles and practices for the UK government sector // Accounting and Business Research. 2000. Vol. 30, iss. 2. P. 153–167.; Ketz E.J. Accounting for Business Combinations in an Age of Changing Prices // Accounting and Business Research. 1984. Vol. 14, iss. 55. P. 209–216.; Kitchen J. The accounts of British holding company groups: development and attitudes to disclosure in the early years // Accounting and Business Research. 1972. Vol. 2, iss. 6. P. 114–136.; Kolchugin S.V. Mathematization of the theory and methodology of accounting in the first half of the twentieth century // 1st International Scientific Conference on Modern Management Trends and the Digital Economy – From Regional Development to Global Economic Growth (MTDE), Inst Int Relat, Yekaterinburg, Russia: Apr 14–15, 2019 proceedings of the 1st International scientific conference modern management trends and the digital economy: from regional development to global economic growth (MTDE 2019): Aebmr-Advances in Economics Business and Management Research, 2019. Vol. 81. P. 735–739.; Kolchugin S.V. Historical evolution of the axiomatic method in accounting: Russian experience // Economic and Social Development (Book of Proceedings), 47th International Scientific Conference on Economic and Social Development. Prague, 14–15 November 2019. P. 167–175.; Krimpmann A. Principles of Group Accounting under IFRS. United Kingdom, John Wiley & Sons Ltd., 2015. 864 p.; Kuhn T.S. The structure of scientific revolutions. London, The University of Chicago Press, Ltd., 1996. 212 p.; Lopes A.I., Lourenço I., Soliman M. Do alternative methods of reporting non-controlling interests really matter? // Australian Journal of Management. 2013. Vol. 38, iss. 1. P. 7–30.; Lopes A.I., Lopes M. Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements // Meditari Accountancy Research. 2018. Vol. 27 (1), iss. 34. P. 91–124.; Moonitz M. The entity theory of consolidated statements. American Accounting Association, 1944. 102 p.; Pacter P. Consolidations and Deferred Income Taxes, Journal of Accounting // Auditing & Finance. 1994. Vol. 9 (3), iss. 12. P. 607–618.; Parker R.H. Explaining National Differences in Consolidated Accounts // Accounting and Business Research. 1977. Vol. 7, iss. 27. P. 203–207.; Robson T.B. Consolidated and other group accounts. New York, Garland Pub., 1982. 148 p.; Rosenfield P., Rubin S. Consolidation, Translation and the Equity Method: Concepts and Procedures. John Wiley & Sons, 1985. 252 p.; Shaw J.C. Criteria for Consolidation // Accounting and Business Research. 1976. Vol. 7, iss. 25. P. 71–78.; Taylor P.A. Consolidated Financial Reporting. USA and Canada, Markus Wiener Publishers. 1996. 416 p.; Whittred G. The Evolution of Consolidated Financial Reporting in Australia // Abacus. 1986. Vol. 22, iss. 2. P. 103–120.; Whittred G. The Evolution of Consolidated Financial Reporting in Australia. An Evaluation of Alternative Hypotheses. London, Routledge, 1988. 183 p.; Wyatt A.R. A critical study of accounting for business combinations. Accounting research study № 5. New York: American institute of CPAs, 1963. 146 p.; Accounting Research Bulletins № 51 «Consolidated Financial Statements» Issued by the Committee on Accounting Procedure American Institute of Certified Public Accountants (AICPA). August, 1959. 51 p.; Conceptual Framework for Financial Reporting. URL: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework.html/content/dam/ifrs/publications/html-standards/english/2021/issued/cf/ (дата обращения: 27.10.2024).; IFRS 3 «Business Combinations». URL: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-3-business-combinations/#standard (дата обращения: 27.10.2024).; IFRS 10 «Consolidated Financial Statements». URL: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-10-consolidated-financial-statements.html/content/dam/ifrs/publications/html-standards/english/2021/issued/ifr19/ (дата обращения: 27.10.2024).; IFRS 11 «Joint Arrangements». URL: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-11-joint-arrangements.html/content/dam/ifrs/publications/html-standards/english/2021/issued/ifr16/ (дата обращения: 27.10.2024).; IFRS 12 «Disclosure of Interests in Other Entities». URL: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-12-disclosure-of-interests-in-other-entities.html/content/dam/ifrs/publications/html-standards/english/2021/issued/ifr17/ (дата обращения: 27.10.2024).; IAS 28 «Investments in Associates». URL: https://www.ifrs.org/issued-standards/list-of-standards/ias-28-investments-in-associates-and-joint-ventures.html/content/dam/ifrs/publications/html-standards/english/2021/issued/ia28/ (дата обращения: 27.10.2024).; https://nsuem.elpub.ru/jour/article/view/2666

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