The so-called 'external partners' in the groups of corporations: A model of presentation in the consolidated statements

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Moya, Soledad. The so-called 'external partners' in the groups of corporations: A model of presentation in the consolidated statements. 2001
http://hdl.handle.net/10230/702
To cite or link this document: http://hdl.handle.net/10230/702
dc.contributor.author Moya, Soledad
dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
dc.date.issued 2001-01-01
dc.identifier.uri http://hdl.handle.net/10230/702
dc.description.abstract This paper studies, on the one hand, theories set out around the consideration of the external partners in the consolidated information and on the other hand, financial models that discuss the convenience of the separation or not of the different elements that form part of the liabilities of the balance sheet of the companies. A Model is proposed, the External Partners Model, which financially argues a certain presentation and processing of such and that, in our opinion, facilitates the analysis of the consolidated financial statements. This model is based on two hypotheses: (1) the economic and financial variables are not independent and (2) the value of the company depends, among other factors, of the type of sources that constitute their capital. These two hypotheses will imply that a separation should be included in the consolidated balance sheet between equity and liabilities as they are different sources of capital and then its separation will give relevant information to its users.
dc.language.iso eng
dc.relation.ispartofseries Economics and Business Working Papers Series; 528
dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.title The so-called 'external partners' in the groups of corporations: A model of presentation in the consolidated statements
dc.type info:eu-repo/semantics/workingPaper
dc.date.modified 2014-06-03T07:14:03Z
dc.subject.keyword Finance and Accounting
dc.subject.keyword external partners
dc.subject.keyword consolidated statements
dc.subject.keyword consolidated information
dc.rights.accessRights info:eu-repo/semantics/openAccess


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