Narrow search
Showing 1 - 10 of 1,761
Cover Image
New ways of accountancy
PAUNIĆ, ALIDA - Volkswirtschaftliche Fakultät, … - 2006
The problems that are seeing by paper is to examine to what extent accounting reports can provide us with the true picture of company performance and finds the way how to broaden accounting reports in order to incorporate other relevant information (News in TV, newspapers, education, moral...
Persistent link: https://www.econbiz.de/10005621727
Cover Image
NATIONAL AND INTERNATIONAL REGARDING THE ACCOUNTING POLICIES FOR THE FIXED ASSETS
CERNUSCA, LUCIAN - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 109-114
the other hand, the IFRS. …
Persistent link: https://www.econbiz.de/10010681294
Cover Image
IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed?
Pekdemir, Recep; Turel, Aslı - Volkswirtschaftliche Fakultät, … - 2007
focuses on the IFRS applications in 2005 in Turkey. Particularly has dealt with the following research questions: First, what … order to find out the reasonable answers to the questions above, the financial reports IFRS applied of the top 100 companies …
Persistent link: https://www.econbiz.de/10008923047
Cover Image
Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland.
Vieru, Markku; Schadewitz, Hannu - Volkswirtschaftliche Fakultät, … - 2010
. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards … audit and, especially, non-audit fees. Our sample comprises Finnish listed firms that adopted IFRS for the first-time. The … standards (FAS) and IFRS anticipating extra audit risk and work at the accounting move. Therefore, it is highly likely that …
Persistent link: https://www.econbiz.de/10011108425
Cover Image
GAAP VS. IFRS TREATMENT OF LEASES AND THE IMPACT ON FINANCIAL RATIOS
Harris, Peter; Stahlin, William; Arnold, Liz Washington; … - In: Review of Business and Finance Studies 4 (2013) 2, pp. 97-106
As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … statements and selected financial ratios. Students take GAAP financial statements and prepare an IFRS based balance sheet and …
Persistent link: https://www.econbiz.de/10011205562
Cover Image
SHOULD LAST IN FIRST OUT INVENTORY VALUATION METHODS BE ELIMINATED?
Harris, Peter - In: Global Journal of Business Research 5 (2011) 4, pp. 53-67
The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the SEC in conjunction with the International Financial Accounting Standards Board to...
Persistent link: https://www.econbiz.de/10011205692
Cover Image
The role of the audit report in the enterprise evaluation
Niculina, Marcu; George, Ene Sebastian - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1675-1679
Enterprise evaluation has an economic and financial character. The evaluator’s investigations regarding the enterprise financial situations as well as the numerous economic, technical and strategic analyses are finally meant to establish the real enterprise values reflected in the market...
Persistent link: https://www.econbiz.de/10008855156
Cover Image
Fair Disclosure and Investor Asymmetric Awareness in Stock Markets
Liu, Zhen - 2009
The notion of awareness is introduced to study Regulation Fair Disclosure, a rule implemented by the U.S. Security and Exchange Commission in 2000. The regulator aims to reduce information asymmetry among investors, and expects public forums to subsume the forbidden information channel of...
Persistent link: https://www.econbiz.de/10012721491
Cover Image
The Efficacy of Regulation Fair Disclosure
Gadarowski, Christopher - 2009
An informational advantage enjoyed by select few around material announcements was the concern raised by SEC in passing Regulation Fair Disclosure. To date, no large study has examined this question. We document stock price movements in the direction of the news two days prior to the...
Persistent link: https://www.econbiz.de/10012721700
Cover Image
Value Relevance of Alternative Methods of Accounting for Actuarial Gains and Losses
Morais, Ana - 2008
The adoption of IAS 19: Employee benefits (2004) provided managers with an important accounting choice affecting the time and placement of actuarial gains and losses recognition. IAS 19 enables a choice between three major accounting methods related to the recognition of actuarial gains and...
Persistent link: https://www.econbiz.de/10012722484