Narrow search
Showing 1 - 10 of 1,155
Cover Image
THE PROFIT AND LOSS ACCOUNT IN DIFFERENT APPROACHES. ADVANTAGES AND DISADVANTAGES
Mariana, Man; Liana, Gadau - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 13-13
financialstatements and the European Accounting Directives, aiming to emphasize the advantages, but also thelimits provided by this models …. This way, will see which of these models of profit and loss accountrespond best to users’ needs. In the second part of the …
Persistent link: https://www.econbiz.de/10008775994
Cover Image
Accounting policies in corporate governance practice and their impact on the financial position and business performance of company
Raičević, Jelena; Filipov, Jelena - In: Bizinfo (Blace) : časopis iz oblasti ekonomije … 12 (2021) 2, pp. 67-74
Persistent link: https://www.econbiz.de/10013167896
Cover Image
Accounting policies in the function of quality assessment of financial statements
Raičević, Jelena - In: Ekonomske teme 59 (2021) 3, pp. 357-373
Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital,...
Persistent link: https://www.econbiz.de/10012888111
Cover Image
THE INFLUENCE OF GLOBAL FINANCIAL CRISIS ON THE ACCOUNTING POLICIES
Cristina-Maria, Marcus - In: Annals of Faculty of Economics 1 (2010) 1, pp. 528-533
Accounting practices are deeply implicated in the current financial crisis and in proposals for recapitalizing financial institutions and restoring stability to the global financial system. Noting that very little research has been done on the accounting policies implications of such crises,...
Persistent link: https://www.econbiz.de/10008787391
Cover Image
A RESEARCH ON THE FINANCIAL DISCLOSURE CHOICES WITHIN LISTED COMPANIES
CALU, Daniela Artemisa; DUMITRU, Madalina; PITULICE, … - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) 1(9), pp. 209-218
Romanian listed companies must prepare and present their financial statements according to IAS/IFRS standards. These standards are characterized by a certain convergence trend demonstrated by the acceptance of a small number of choices for the same accounting issue. However, companies are able...
Persistent link: https://www.econbiz.de/10008677457
Cover Image
The in’s and out’s of library budget preparation
Evans, G. Edward - In: The Bottom Line 14 (2001) 1, pp. 19-23
Newcomers to the budget process seldom realize that it is much more than just one element (most often an annual activity) in the management cycle. Those individuals who succeed in securing the funds requested are those who understand it is a complex‐year‐round process. They also recognize...
Persistent link: https://www.econbiz.de/10014686040
Cover Image
Revolving fund budgeting: eliminating the spend it or lose it mentality
Randall, Eva - In: The Bottom Line 12 (1999) 4, pp. 141-147
If program managers knew that unexpended funds could be rolled from one year to the next without explanation, would they roll funds and save for future expenditures? Wouldn’t you? This article is a proposal to allow for just such a strategy. This proposal also redefines and simplifies the...
Persistent link: https://www.econbiz.de/10014686422
Cover Image
Empirical results of the accounting policies chosen by South African listed companies
Rossouw, J. - In: Meditari Accountancy Research 18 (2010) 2, pp. 38-56
Although the intention of the International Accounting Standards Board (IASB) is not to permit choices in the accounting treatment of similar transactions and events, International Financial Reporting Standards (IFRSs) still contain various choices of accounting treatment. Different accounting...
Persistent link: https://www.econbiz.de/10014930503
Cover Image
Forecasting sales, expenses and stock market values by quarterly financial statement ratio analysis
Rushinek, Avi; Rushinek, Sara F. - In: Managerial Auditing Journal 10 (1995) 2, pp. 7-33
industry data and builds sales forecasting models. FSRA imputes forecast standards of sales and costs, and applies them to a … similar methodology to forecast the stock market value with some exceptions. Models sales and costs of an individual company … statement databases, computes financial ratios and builds forecasting models.  …
Persistent link: https://www.econbiz.de/10014929460
Cover Image
Geographical and sectoral diversity of the statement of comprehensive income with IAS
Prewysz-Kwinto, Piotr - In: European research studies 23 (2020) 1, pp. 507-525
Persistent link: https://www.econbiz.de/10012286776