An exploratory study on the accounting choices of European listed entities under IAS 27

Ribeiro, Maria; Gomes dos Santos, Paula; Albuquerque, Fábio

Publication

An exploratory study on the accounting choices of European listed entities under IAS 27

2024-07-08Journal article

datacite.subject.sdg	04:Educação de Qualidade
dc.contributor.author	Ribeiro, Maria
dc.contributor.author	Gomes dos Santos, Paula
dc.contributor.author	Albuquerque, Fábio
dc.date.accessioned	2025-05-21T14:33:19Z
dc.date.available	2025-05-21T14:33:19Z
dc.date.issued	2024-07-08
dc.description.abstract	Entities with securities traded on regulated markets within the European Union (EU) that prepare separate financial statements and adopt International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) should follow IAS 27. Under IAS 27, entities can use three different accounting methods to recognise and measure their interests in subsidiaries, associates, and joint ventures: the cost method, the equity method under IAS 28, and fair value under IFRS 9. The purpose of this exploratory paper is to identify the accounting methods used for these financial investments under IAS 27. The study sample consists of entities from the major indices of EU countries, resulting in data from 267 entities. The findings indicate that the cost method is predominantly used by entities, with other methods collectively not exceeding 20%. Additionally, differences by country and sector were observed. These results contribute to the discussion on accounting choices in separate financial statements where these interests are reported.	por
dc.description.sponsorship	Instituto Politécnico de Lisboa IPL/IDI&CA2023/SepAccount_ISCAL
dc.identifier.citation	Ribeiro, M.; Albuquerque, F., & Gomes dos Santos, P. (2024). An Exploratory Study on the Accounting Choices of European Listed Entities under IAS 27. IBIMA Business Review, 2024, 126832. https://doi.org/10.5171/2024.126832
dc.identifier.doi	10.5171/2024.126832
dc.identifier.issn	1947-3788
dc.identifier.issn	1947-3788
dc.identifier.uri	http://hdl.handle.net/10400.21/21867
dc.language.iso	eng
dc.peerreviewed	yes
dc.publisher	IBIMA Publishing
dc.relation.ispartof	IBIMA Business Review
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/
dc.title	An exploratory study on the accounting choices of European listed entities under IAS 27	eng
dc.type	journal article
dspace.entity.type	Publication
oaire.citation.title	IBIMA Business Review
oaire.version	http://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyName	Albuquerque
person.givenName	Fábio
person.identifier	2083208
person.identifier.ciencia-id	321C-4345-98A2
person.identifier.orcid	0000-0001-8877-9634
person.identifier.scopus-author-id	57192316632
relation.isAuthorOfPublication	26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublication.latestForDiscovery	26fb9500-7aa0-4e26-85d0-9dac4a581202