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Threshold Concepts in the Preparation of Consolidated Financial Statements.

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Title: Threshold Concepts in the Preparation of Consolidated Financial Statements.
Authors: Schönfeldt, Nikki1 (AUTHOR) nikki.schonfeldt@uwa.edu.au, Hancock, Phil1 (AUTHOR), Birt, Jacqueline2 (AUTHOR)
Source: Accounting & Finance. Jun2026, Vol. 66 Issue 2, p1833-1846. 14p.
Database: Business Source Ultimate
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  Availability: 0
Header DbId: bsu
DbLabel: Business Source Ultimate
An: 194753404
AccessLevel: 2
PubType: Academic Journal
PubTypeId: academicJournal
PreciseRelevancyScore: 0
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  Data: Threshold Concepts in the Preparation of Consolidated Financial Statements.
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RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.1111/acfi.70163
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 14
        StartPage: 1833
    Titles:
      – TitleFull: Threshold Concepts in the Preparation of Consolidated Financial Statements.
        Type: main
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          Name:
            NameFull: Schönfeldt, Nikki
      – PersonEntity:
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            NameFull: Hancock, Phil
      – PersonEntity:
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            NameFull: Birt, Jacqueline
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          Dates:
            – D: 01
              M: 06
              Text: Jun2026
              Type: published
              Y: 2026
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              Value: 66
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              Value: 2
          Titles:
            – TitleFull: Accounting & Finance
              Type: main
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