Consolidated financial reporting in Austria and China

By Regina Buglak

This thesis examines Austrian and Chinese regulations governing consolidated financial reporting. Given that multinational groups operate globally and that China is an attractive destination for Austrian direct investment, the core focus of this thesis is to investigate the differences between Austrian and Chinese accounting regulations with regard to the first four steps of consolidated financial reporting: assessing the obligation to prepare consolidated financial statements, taking exceptions into account and determining the applicable set of standards, defining the scope of consolidation, as well as pre-consolidation measures and the standardisation of individual financial statements.

• Format: Paperback
• Language: English
• ISBN: 6630098137
• ISBN13: 9786630098136
• Release Date: May 2026
• Publisher: Our Knowledge Publishing
• Length: 180 Pages
• Weight: 0.55 lbs.
• Dimensions: 9.0" x 0.4" x 6.0"