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International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Issue: September 2025
Volume 10 | Issue 9
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Impact Factor : 8.14
Issue per Year : 12
Volume Published : 10
Issue Published : 112
Article Submitted : 17348
Article Published : 7552
Total Authors : 20065
Total Reviewer : 733
Total Countries : 133
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| Paper Title: | The Relevance of Consolidated Financial Statements in an Emerging Market |
| Authors Name: | Kiran Choudhary |
| Download E-Certificate: | Download |
| Author Reg. ID: |
IJRTI_190079
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| Published Paper Id: | IJRTI2406076 |
| Published In: | Volume 9 Issue 6, June-2024 |
| DOI: | |
| Abstract: | India is one of the nation whose economy is expanding globally at a quicker pace in recent era. These days, the expansion & development is so expensive, commercial organizations struggle greatly to increase the region in which they operate their business activities. India is one of the few countries where companies are required to give both consolidated financial statements as well as standalone financial statements. Consolidated financial statements (CFS) are the financial statements of parent company and one or more legally distinct subsidiaries presented as group like a single economic entity. While parent-only statements have been in existence for a long time, CFS was introduced recently. The relevance of consolidated financial statements is examined through an analysis of data of selected companies under this study. The purpose of this paper is to examine the relevance of consolidated financial statements in India. The study examines the net profit values consolidated and standalone analysed is analysed. This paper examines the relevance of consolidated versus standalone financial information of selected companies. The result of this paper reveals that consolidated financial reporting, with the standalone financial results shows the overall financial situation of selected companies which more useful to the stakeholders. |
| Keywords: | Financial reporting, Accounting information, Relevance, Consolidated Financial Reporting. |
| Cite Article: | "The Relevance of Consolidated Financial Statements in an Emerging Market", International Journal of Science & Engineering Development Research (www.ijrti.org), ISSN:2455-2631, Vol.9, Issue 6, page no.523 - 527, June-2024, Available :http://www.ijrti.org/papers/IJRTI2406076.pdf |
| Downloads: | 000205030 |
| ISSN: |
2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID: IJRTI2406076
Registration ID:190079
Published In: Volume 9 Issue 6, June-2024
DOI (Digital Object Identifier):
Page No: 523 - 527 Country: JAIPUR, RAJASTHAN, India Research Area: Commerce Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2406076 Published Paper PDF: https://www.ijrti.org/papers/IJRTI2406076 |
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
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