The purpose of this paper is to study the impact on company financial reporting of IFRS mandatory transition in Italy and Germany. The study investigates the global and partial impact of each individual accounting adjustment that occurs on company financial reporting during IFRS transition. The...

The paper presents the conclusions of a comparative study conducted using two samples of companies listed on the Bucharest Stock Exchange – organizations considered “knowledge-based” and companies from Top 100 of issuer after capitalization regarding the importance of some quantifiable and...

Іn the article urgency of study of the human capital is justified.. Despite the availability of a sufficient number of models and methods ofevaluating the effectiveness of investment in human capital, according to heads of departments of managing workforce of Ukrainian enterprises, today there...

Assessing the performance of business organisations has been a priority for all stakeholders, and this is the reason accounting has continuously evolved to better assist investors in their decision-making process. However, given the increasing importance of the service industry, the focus in...