TY  JOUR
TI  The Evolution of Equity Theories in Individual and Consolidated Financial Statements
KW  fi nancial statements
KW  IFRS
KW  equity
KW  non-controlling interests
KW  equity theories
KW  proprietary theory
KW  parent company theory
KW  parent company extension theory
KW  entity theory.
JO  Auditor
AU  Neelova, N.V.
PY  2018
IS  4
PB  INFRA-M Academic Publishing LLC.