In our opinion, the enclosed consolidated accounts give a true and fair view of the consolidated assets and liabilities and of the consolidated financial position of ORCO PROPERTY GROUP S.
notes 2c)iii (deferred taxes) and 11 to the consolidated accounts, on respectively, the recognition of deferred tax assets and the Opera Business Centre litigation and on the uncertainties of the estimates linked to these elements; -- the change in the accounting method described in note 2a) to the consolidated accounts.
Those entities that must use IAS for consolidated accounts will be forced to use IAS for subsidiary consolidation reporting accounts (as opposed to statutory accounts), since the subsidiary IAS accounts are a prerequisite to consolidating such accounts.
Which of the two approaches is preferable--adjusting IAS consolidated accounts to arrive at a consolidated tax base or creating a tax specific method of consolidating the accounts of individual subsidiaries?
On 7 June the EU adopted a regulation that requires all listed European companies to prepare their consolidated accounts for financial years commencing on or after 1 January 2005 under IAS.
Listed companies, which will need to provide consolidated accounts under IAS, should not only be thinking about the change to IAS, but also be asking themselves whether their financial systems are able to facilitate that process.
Submission of the annual report and the audit report as well as the consolidated accounts
and the group audit report for the financial year 2005/2006
Tender are invited for External audit of the annual accounts of the PUC "KomunalecKJ Prilep and Terminal Komunalec LLC Bat and consolidated accounts
of PCE" Komunalec Prilep and Terminal KomunalecKJ LLC bat 2014
Contract notice: Statutory audit services and legal certification of individual and consolidated accounts
for the national office of forests.
audited consolidated accounts
of the Group as at 31 December of the financial
THE EUROPEAN Parliament has agreed changes to The European Union's (EU) rule-book on annual and consolidated accounts
, toughening companies' requirements to fight fraud and irregularities, while exempting a large number of smaller businesses from many demands.
The General Meeting approved the accounts of the Parent Company as well as the consolidated accounts
of the Group.