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EUROPEAN HARMONIZATION OF CONSOLIDATED FINANCIAL STATEMENTS REGULATIONS?
Carmen-Alexandra, Baltariu; Andreea, Cirstea - In: Annals of Faculty of Economics 1 (2012) 1, pp. 860-865
, which regulates the application of IAS/IFRS regarding the financial reporting of listed European companies. The conclusions …
Persistent link: https://www.econbiz.de/10011150713
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PRINCIPLES- AND RULES-BASED ACCOUNTING DEBATE. IMPLICATIONS FOR AN EMERGENT COUNTRY
Adela, Deaconu - In: Annals of Faculty of Economics 1 (2011) 1, pp. 602-608
reporting must reflect the firm's context in which it is functioning. The research has a deductive approach based on the …
Persistent link: https://www.econbiz.de/10009366212
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CONTROVERSIAL ASPECTS REGARDING THE ACCOUNTING HARMONIZATION PROCESS IN ROMANIA. HARMONIZATION, CONVERGENCE OR CONFORMITY?
Mihaela, Scorte Carmen; Nicoleta, Popa Dorina; Tudor, … - In: Annals of Faculty of Economics 1 (2010) 2, pp. 899-905
efforts made in order to conceive a economic financial reporting structure, accessible to the entire accounting world …
Persistent link: https://www.econbiz.de/10008829658
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THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY
Carrara, Mario; Baboukardos, Diogenis; Cunningham Garry M. - In: Annals of Faculty of Economics 1 (2011) 1, pp. 557-593
reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts …
Persistent link: https://www.econbiz.de/10009366159
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CONTEMPORARY APPROACHES OF COMPANY PERFORMANCE ANALYSIS BASED ON RELEVANT FINANCIAL INFORMATION
Dorina, Popa; Melinda, Kiss; Klara, Sziki - In: Annals of Faculty of Economics 1 (2012) 2, pp. 708-715
In this paper we chose to present two components of the financial statements: the profit and loss account and the cash flow statement. These summary documents and different indicators calculated based on them allow us to formulate assessments on the performance and profitability on various...
Persistent link: https://www.econbiz.de/10010617466
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ASPECTS OF COMPANY PERFORMANCE ANALYSIS BASED ON RELEVANT FINANCIAL INFORMATION AND NONFINANCIAL INFORMATION
Dorina, Popa; Victoria, Bogdan; Diana, Balaciu - In: Annals of Faculty of Economics 1 (2012) 1, pp. 956-961
The main objective of our work is the conceptual description of the performance of an economic entity in financial and non-financial terms. During our approach we have shown that it is not sufficient to analyze the performance of a company only in financial terms as the performance reflected in...
Persistent link: https://www.econbiz.de/10010607303
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THE EFFICIENCY OF FOREIGN INVESTMENTS IN THE FINANCING OF AUDITED ENTITIES
Sorin, Berinde; Adrian, Grosanu - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1289-1299
The auditing of the financial statements is a certification service intended to offer the users more credibility regarding the quality of accounting information. This is the reason why the present study selected all the Cluj county entities that, according to the public information, between...
Persistent link: https://www.econbiz.de/10010685468
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PERFORMANCE ASSESSMENT OF MAJOR U.S. AIRLINES VIA CASH FLOW RATIOS
Armen, Stepanyan - In: Annals of Faculty of Economics 1 (2013) 2, pp. 398-408
The paper addresses the assessment of major U.S. airlinesâ€(tm) liquidity and solvency based on information disclosed in the statements of cash flows as part of their 10-K Form annual reports filed with the Securities and Exchange Commission. Conducting financial statement analysis for major...
Persistent link: https://www.econbiz.de/10010733831
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HARMONISIERUNG DES JAHRESABSCHLUSSES
Leontina, Muresan Mariana; Alis, Ungureanu Camelia; … - In: Annals of Faculty of Economics 3 (2009) 1, pp. 1060-1066
IAS 1 regulates the contents and layout bases of the financial statements. Financial statements addressees are those who cannot demand customized reports from the company for their own information needs. A complete financial statement includes the stateme
Persistent link: https://www.econbiz.de/10008512045
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FREE CASH FLOW AS PART OF VOLUNTARY REPORTING. LITERATURE REVIEW
Georgeta, Negrea Laura; Dumitru, Matis; Razvan, Mustata V. - In: Annals of Faculty of Economics 1 (2011) 2, pp. 591-596
was the growing interest on cash flow reporting. As many say, "Cash Flow is King", while in Anglo Saxon countries the … of bankruptcy. In this context, voluntary additional reporting, like free cash flow may come either as an aid in … interest in free cash flow reporting? What is the impact of free cash flow on the agency theory?" In order to provide relevant …
Persistent link: https://www.econbiz.de/10009650805