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From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken b...

Alexandra, Doroº - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1214-1217

Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …

Persistent link: https://www.econbiz.de/10010679419

Effectiveness of Various Types of Analysis in Investment Decisions on the Stock Market: Fundamental Analysis and Technical Analysis

Ani, Dumitrache; Ionel, Vãtãºoiu Cristian - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1114-1119

fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …

Persistent link: https://www.econbiz.de/10010679422

Conceptual Approaches to Review of Corporate Governance Information Accounting Systems

Kutsyk, Petro - In: Accounting and Finance (2013) 4, pp. 52-59

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … corporate governance. It has been grounded that the accounting information system has certain integral properties that provide …

Persistent link: https://www.econbiz.de/10011131916

Fair Value Measurement in Financial Reporting

Dvořáková, Dana - In: European Financial and Accounting Journal 2011 (2011) 1, pp. 60-75

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …

Persistent link: https://www.econbiz.de/10011195314

Historical Costs versus Fair Value Measurement in Financial Accounting

Dvořáková, Dana - In: European Financial and Accounting Journal 2009 (2009) 3, pp. 6-18

There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …

Persistent link: https://www.econbiz.de/10011195326

Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey

TÜREL, Asli Gunduzay - In: European Financial and Accounting Journal 2010 (2010) 3, pp. 113-133

Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...

Persistent link: https://www.econbiz.de/10011195379

Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation

Sysak, Ella; Slobodian, Volodymyr - In: Accounting and Finance (2012) 4, pp. 30-34

The regulatory and legal framework of the state registration of land lease contracts has been studied. It has been found that imperfection of the land lease contract registration system hinders agricultural enterprises to use the special value added tax regime. The legal practice of dispute...

Persistent link: https://www.econbiz.de/10010633720