Consolidation practices of Singapore listed companies

• Main Authors: Foo, Suan Wee, Ong, Esther Yew Min, Yeo, Seng Lan
• Other Authors: Nanyang Business School
• Format: Final Year Project
• Language: English
• Published: 2014
• Subjects: DRNTU::Business::Accounting
• Online Access: http://hdl.handle.net/10356/59685
• Institution: Nanyang Technological University

SAS recommends various accounting methods for different aspects of consolidation accounting. Hence, the purpose of this report is to identify the predominant consolidation practices adopted by listed companies in Singapore and to examine whether there exists any correlation between the attributes of the firms and the methods used.