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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
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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
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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
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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
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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
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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
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Performance Measurement and Management Promotion through Non-Financial Measures : A Management Accounting Perspective
Eisenberg, Paul - 2018
The purpose of this paper is the discussion of non-financial performance measures that can be adopted in the management accounting function of business organisations. The study is important because it shows how organisational focus on non-financial measures can substantially enhance...
Persistent link: https://www.econbiz.de/10012935122
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Zakat Accounting : Metaphor and Accounting Treatment for Business Organization
Jaelani, Aan - 2017
The various sources of zakat accounting are actually going to provide an answer to the question of whether the accounting capable of acting stints zakat management. Zakat accounting will provide information or data of a general nature modified technically-practical reorganized to be able to...
Persistent link: https://www.econbiz.de/10012968064
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Credit Smoothing and Determinants of Loan Loss Reserves. Evidence from Europe, US, Asia and Africa
Ozili, Peterson K - Volkswirtschaftliche Fakultät, … - 2015
encourage banking institutions to supply credit to the economy. Increased bank supply of credit is a good thing but too much of …
Persistent link: https://www.econbiz.de/10011212790
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Performance optimization – "sometimes" – result creativity
Iacob, Constanta; Gheorghe, Cristina Mihaela - Volkswirtschaftliche Fakultät, … - 2014
Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a technique , a science , a language formalized a social game and, more recently , a techno- science. Long preserved and still used the phrase " art of manipulating figures " which...
Persistent link: https://www.econbiz.de/10011258700