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Expenses Analysis Based on Information Provided by the Profit and Loss Account – Company Performance Diagnosis Stage
Bondoc, Maria Daniela; Ţaicu, Marian - In: Annals of the University of Petrosani, Economics 13 (2013) 1, pp. 5-14
Expenses represent one component of the binomial that determines a company’s financial performance, the other component being the incomes. Diagnosing performance as part of the performance management has the purpose of providing managers with a feedback on previous actions and it acts as a...
Persistent link: https://www.econbiz.de/10010885152
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DERIVATIVE USE BY ROMANIAN BANKS AFTER THE EU ADHESION: A FINANCIAL REPORTING PERSPECTIVE
Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6(2) (2014) July, pp. 74-84
Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and individual accounts (starting with 2012). This...
Persistent link: https://www.econbiz.de/10010903890
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DERIVATIVE USE BY ROMANIAN BANKS AFTER THE EU ADHESION: A FINANCIAL REPORTING PERSPECTIVE
Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6(2) (2014) July, pp. 74-84
Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and individual accounts (starting with 2012). This...
Persistent link: https://www.econbiz.de/10010929221
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Italian banks’ profitability: improvement strategies, business models, constraints
Nicastro, Roberto; Tutino, Franco - In: BANCARIA 09 (2011) September
strongly necessary to focus on: global revenues, assets composition and pricing policies; managing actively credit risk …
Persistent link: https://www.econbiz.de/10009325458
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FIRM PERFORMANCE IN THE CONTEXT OF INTERNATIONAL REGULATIONS
Surupaceanu, Ecaterina - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 152-157
Earnings include amounts resulting from the removal of fixed assets and long-term average. The definition also includes income and unrealized gains, for example, those resulting from the revaluation of investment securities and those resulting from the increase in book value of assets within...
Persistent link: https://www.econbiz.de/10010550587
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A NEW DIMENSION FOR ACCOUNTING STANDARDS – IFRS FOR SMEs
TRICA, SMARANDA ANDREEA; ZUCA, MARILENA; TINTA, ALICE - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2010)
The development of international accounting has evolved from a reporting tool for multinational companies in the 1960s to a medium for global competition for financing and investing opportunities today. Large international companies have seen the target of international standards because the...
Persistent link: https://www.econbiz.de/10010556092
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THE INFORMATIONAL RISK - OPERATIONAL RESEARCH OVER THE NET ACCOUNTING RESULT
Danescu, Tatiana; Prozan, Mihaela; Danescu, Andreea; … - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 16-16
There is the possibility that the information on which basis the informational risk hasbeen identified and evaluated … exactly what is thecause of the materialization of the informational risk in the frame of the internal and externaldecision … making processes of the information risk. In order to anticipate, evaluate and adequatelycontrol this risk, an important role …
Persistent link: https://www.econbiz.de/10010838732
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FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING
Matis, Dumitru; Damian, Maria Ionela; Bonaci, Carmen … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 3-3
In the last years and especially after the outbreak of the recent financial and economiccrisis, fair value and implicitly fair value measurements for financial statements have been harshlycriticized, mainly by the representatives of the companies activating in the financial sector.Therefore, the...
Persistent link: https://www.econbiz.de/10010838749
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Accounting Techniques in Providing Investment Appeal and Financial Security of Agricultural Enterprises
Zhuk, Valeriy; Bezdushna, Yuliya; Vdovenko, Olha - In: Accounting and Finance (2013) 4, pp. 32-38
The study provides the grounds for new approaches to enhancing levels of investment attractiveness and financial security of agricultural plants and agrarian sector as a whole. The issue of agricultural company's assets exposure in financial statements has been characterized. The impact of tax...
Persistent link: https://www.econbiz.de/10010843598
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Enhancing Financial Security in Agricultural Business: Financial and Property Aspects
Bezdushna, Yuliya - In: Accounting and Finance (2014) 1, pp. 8-12
The article provides the analysis of information support for the developing agrarian businesses financial security activities. The impact of financial statements on financial security has been proved through generalization procedure of such calculating indicators as operating margin, return on...
Persistent link: https://www.econbiz.de/10010843600