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Phased calculation method applied by industrial enterprises with mass production as in the case of companies in the iron and steel industry, characterized by a simple technological process, conducted in successive stages of processing raw materials and materials from which finished product is...
Persistent link: https://www.econbiz.de/10010815291
Lack of regulation and general frameworks for reporting environmental information, determines auditors to avoid areas where their expertise can be useful. Because an environmental audit requires different types of skills, the most rational way of organizing this type of audit seems teamwork,...
Persistent link: https://www.econbiz.de/10010815314
The process of accounting is in charge with identifying, measuring and communicating economic information in order to allow its users to make the correct decisions and judgments. First of all, it is important to distinguish between the two branches of accounting: managerial accounting, which...
Persistent link: https://www.econbiz.de/10010815318
The present paper aims to highlight the dynamic nature of the balance sheet as a component of annual financial statements and the informational support offered by the indicators calculated for financial analysis. In the first part of the paper there are presented some theoretical issues about...
Persistent link: https://www.econbiz.de/10010815325
This paper makes a brief literature review on symptoms of bankruptcy and prediction models of bankruptcy risk. When it comes to bankruptcy we must start from the symptoms that lead to the financial failure of a company. Financial failure or bankruptcy of a company is an event that may cause...
Persistent link: https://www.econbiz.de/10010815331
Following the proposals about the new IFRS that would replace the existing standards on financial statement presentation in IFRSs, IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows, we conduct an empirical study on the opinions regarding the format of the cash flow...
Persistent link: https://www.econbiz.de/10010815341
The cash flow of the company is an essential element for the application and development of a fluency activity where the payment terms are considered according to the agreement and contracts. Concerning the multinational companies, it is the finance controller’s task to perform a strict,...
Persistent link: https://www.econbiz.de/10010815342
In order to elaborate a functional budget, namely the functionality to allow the nonprofit organization to cash the programmed income on time and assign hereto the corresponding destination as expenses, must be considered certain stages that the manager of organization with the help of...
Persistent link: https://www.econbiz.de/10010815350
Studying Poland’s economic situation is a challenge for specialists, since it is the country with the best performance among the former communist countries of Eastern Europe. The aim of this article is to examine the variables that have a key role in defining the Polish accounting model in...
Persistent link: https://www.econbiz.de/10010815357
The entity’s “true and fair view” is reflected according to the financial position, the entity’s financial performance and the changes of the financial position and financial performance. The study undertaken by us will be based on the presentation of several accounting policies which...
Persistent link: https://www.econbiz.de/10010815362