Narrow search
Showing 1 - 10 of 414
Cover Image
The value-added statement: An appeal for standardisation
Arangies, G; Mlambo, Chipo; Hamman, W D; Steyn-Bruwer, B W - Volkswirtschaftliche Fakultät, … - 2008
economy is relevant, and this need should also be addressed. …
Persistent link: https://www.econbiz.de/10008684895
Cover Image
IAS 1 Presentation of Financial Statements - A Closer Look
Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2008
The International Accounting Standards Committee issued the International Accounting Standard 1 Presentation of Financial Statements. The objective of IAS 1 is to prescribe the basis for presentation of general purpose financial statements (GPFS), to ensure comparability both with the entity's...
Persistent link: https://www.econbiz.de/10011114262
Cover Image
Governança corporativa e divulgação de relatórios financeiros anuais
Amaral, Hudson; Iquiapaza, Robert; Tomaz, Wesley; … - Volkswirtschaftliche Fakultät, … - 2008
This research seeks to discover if there is any relationship between the delay in the publication of the annual financial statements of companies, and their level of corporate governance, assuming that the delay on its liberation would indicate a smaller transparency of the company. For that,...
Persistent link: https://www.econbiz.de/10005790124
Cover Image
A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Through a consideration of factors which have resulted in a more reduced role for the external auditor in certain jurisdictions – when compared to others, this paper will consider, as well as highlight why an enhanced awareness of the role of the external auditor in such jurisdictions will be...
Persistent link: https://www.econbiz.de/10009647355
Cover Image
About the contractual responsibility of the external auditor of financial statements
Collacciani, Hugo; Carrica, Juan Manuel; Aranguren, López - Volkswirtschaftliche Fakultät, … - 2008
This paper has the following aims: - To display the nature of the contractual civil responsibility to wich is … allow the auditor to be free of responsibility if he has work in accordance with professional standards. This paper deals …
Persistent link: https://www.econbiz.de/10005790047
Cover Image
The role of financial auditor in detecting and reporting fraud and error
Bunget, Ovidiu-Constantin - Volkswirtschaftliche Fakultät, … - 2009
Responsibility for preventing and detecting fraud rest with management entities. Although the auditor is not and cannot … skepticism, recognizing that condition or events may be found that indicate that fraud or error may exist. Based on the audit … his client. He should ask the management information concerning any significant fraud or error has been detected in order …
Persistent link: https://www.econbiz.de/10005836410
Cover Image
Environmental Accounting and Reporting in Fossil Fuel Sector : A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla)
Bose, Sudipta - Volkswirtschaftliche Fakultät, … - 2006
Petrobangla takes many initiatives to provide environment-friendly energy in the economy. Environmental Accounting and reporting …
Persistent link: https://www.econbiz.de/10005835426
Cover Image
The harmonization of accounting settlements regarding the financial reports in accordance with the European Directives
Antonescu, Ligia; Antonescu, Mihai - Volkswirtschaftliche Fakultät, … - 2007
Romania’s integration into the European Union raised the necessity of adapting Romania’s accounting settlements to the European Directives and the to the International Financial Reporting Standards, in order to achieve the standardization of working accounting methods. This is accomplished...
Persistent link: https://www.econbiz.de/10005835455
Cover Image
THE IMPACT OF GLOBALIZATION ON REGULATIONS AND ACCOUNTING SYSTEMS. DIMENSIONING AND QUANTIFICATION.
Mustata, Razvan V.; Matis, Dumitru; Bodea, Gabriela - Volkswirtschaftliche Fakultät, … - 2007
In this study we concentrate our efforts on the consequences that the existence and manifestation of globalization have on various domains of human activity. The impact of globalization will be analyzed from the perspective of the cause-effect relationship, with a special emphasis on the...
Persistent link: https://www.econbiz.de/10005835572
Cover Image
Funds Flow Analysis and Determinants of Fixed Assets
Ayub, Mehar - Volkswirtschaftliche Fakultät, … - 2000
The core objective of this study is to ascertain a link between the investment in fixed assets and the changing in the patterns of working capital. The relation between the flow of funds and the fixed assets is a central issue of the study. It is concluded in this study that funds from different...
Persistent link: https://www.econbiz.de/10005835634