%0 Journal Article
%T The Evolution of Equity Theories in Individual and Consolidated Financial Statements
%A Neelova, N.V.
%K fi nancial statements, IFRS, equity, non-controlling interests, equity theories, proprietary theory, parent company theory, parent company extension theory, entity theory.
%J Auditor
%D 2018
%N 4
%P 8
%I INFRA-M Academic Publishing LLC.