5.12. Consolidated financial statem

5.12. Consolidated financial statements and accounting for inuestment in subsidiaries
Table XIII reveals that the number of consolidated companies in the three South Asian countries is small. Only five Indian companies and 16 Pakistani companies (no Bangladeshi companies) prepared consolidated financial statements during the financial year 1998. Therefore, I indices are computed disclosure practices between India and Pakistan. The table shows that the aggregate of I indices is 0.8173 indicating a high level of disclosure harmonization. The I indices for the effect of acquisition and disposal of subsidiaries on the position at the reporting date and description of the method used to subsidiaries are 0.8511 and 0.8940,respectively. These also indicate a high level of harmonization between the two countries. The I indices with regard to disclosure of listing of subsidiaries including name, country of incorporation, proportion of ownership interest, and the reasons for not consolidating a subsidiary show only a moderate level of harmonization.

ผลลัพธ์ (อังกฤษ) 2:

5.12. Consolidated Financial Statements and accounting for subsidiaries Inuestment in
Table XIII reveals that Consolidated The number of companies in The Three South Asian Countries is Small. Only five Indian companies and 16 Pakistani companies (no Bangladeshi companies) prepared consolidated financial statements during the financial year 1998. Therefore, I indices are computed disclosure practices between India and Pakistan. The table shows that the aggregate of I indices is 0.8173 indicating a high level of disclosure harmonization. The I indices for the effect of acquisition and disposal of subsidiaries on the position at the reporting date and description of the method used to subsidiaries are 0.8511 and 0.8940, respectively. These also indicate a high level of harmonization between the two countries. The I indices with regard to disclosure of listing of subsidiaries including name, country of incorporation, proportion of ownership interest, and the reasons for not consolidating a subsidiary show only a moderate level of harmonization.

ผลลัพธ์ (อังกฤษ) 3:

5.12. Consolidated financial statements and accounting for inuestment in subsidiaries
Table XIII reveals that the number. Of consolidated companies in the three South Asian countries is small. Only five Indian companies and 16 Pakistani companies. (no Bangladeshi companies) prepared consolidated financial statements during the financial year, Therefore 1998.5.12. Consolidated financial statements and accounting for inuestment in subsidiaries
Table XIII reveals that the number. Of consolidated companies in the three South Asian countries is small. Only five Indian companies and 16 Pakistani companies. (no Bangladeshi companies) prepared consolidated financial statements during the financial year, Therefore 1998.I indices are computed disclosure practices between India and Pakistan. The table shows that the aggregate of I indices. Is 0.8173 indicating a high level of disclosure harmonization. The I indices for the effect of acquisition and disposal. Of subsidiaries on the position at the reporting date and description of the method used to subsidiaries are 0.8511 and. 0.8940, the respectively.These also indicate a high level of harmonization between the two countries. The I indices with regard to disclosure of. Listing of subsidiaries including name country incorporation, of, of ownership, proportion interest and the reasons for. Not consolidating a subsidiary show only a moderate level of harmonization.


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