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The wrong paradigm -- Distributive justice -- The firm's responsibility for distributive justice -- The contribution of financial reporting to distributive justice -- The reporting function -- The distribution function -- The information function -- Concluding remarks
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The article deals with new directive of European Parliament and Commission which has been approved on June 26th 2013 and regulates annual financial statements and consolidated financial statements. Member countries of the EU are obliged to adapt their domestic legal and administrative regulation...
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“. Furthermore, certain specialities of accounting and reporting of small and mediumsized entities are mentioned. Nowadays the … definition of small and medium-sized entities and the possibilities of the related accounting and financial reporting are under …
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The aim of the financial accounting is to provide not only the reliable data for its users about the performance of the … conclusions of the questionnaire research concerning the problem aspects which prevent the accounting statements made according to … the solutions according IAS/IFRS or IAS/IFRS for SME. The aspects of the accounting statements, identification of the …
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