The conceptual framework concept and the allocation of incomes in the consolidated entity: Its impact on financial ratios

The conceptual framework concept and the allocation of incomes in the consolidated entity: Its... The majority stockholders are not the same as parent company stockholders in a consolidated entity when one or more subsidiaries own parent company’s shares. In this milieu, the allocation of income could be performed: a) among majority and minority stockholders; b) among parent company stockholders and minority stockholders. Considering minority interest as a component of the consolidated equity, this paper demonstrates how the criterion used to allocate income can influence on the consolidated financial statements and, thereby, analysis based these financial statements. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Commerce and Management Emerald Publishing

The conceptual framework concept and the allocation of incomes in the consolidated entity: Its impact on financial ratios

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Publisher
Emerald Publishing
Copyright
Copyright © 2006 Emerald Group Publishing Limited. All rights reserved.
ISSN
1056-9219
DOI
10.1108/10569210680000210
Publisher site
See Article on Publisher Site

Abstract

The majority stockholders are not the same as parent company stockholders in a consolidated entity when one or more subsidiaries own parent company’s shares. In this milieu, the allocation of income could be performed: a) among majority and minority stockholders; b) among parent company stockholders and minority stockholders. Considering minority interest as a component of the consolidated equity, this paper demonstrates how the criterion used to allocate income can influence on the consolidated financial statements and, thereby, analysis based these financial statements.

Journal

International Journal of Commerce and ManagementEmerald Publishing

Published: May 31, 2006

Keywords: Financial reporting; Consolidation; Accounting standards; Shareholders; Income; Resource management

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