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Bankruptcy and small business - lessons from the US and recent reforms
White, Michelle - In: CESifo DICE Report 4 (2006) 1, pp. 22-26
Persistent link: https://www.econbiz.de/10005056437
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The Consequences of Accounting Standardization and Harmonization over the Concept of Financial Position
Taulea, Silvia - In: Annals of the University of Petrosani, Economics 9 (2009) 4, pp. 283-288
The concept of financial position and its multiple meanings are often related to the balance sheet, being defined as the financial statement reflecting a company’s financial position at any time, without giving details on what is meant by financial position. The concept of financial position...
Persistent link: https://www.econbiz.de/10008470109
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IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements
Blanchette, Michel; Racicot, François-Éric; Sedzro, Komlan - Certified General Accountants Association of Canada - CGA - 2013
International Financial Reporting Standards (IFRS) has become the new dominant set of accounting standards; however the … be impaired. The objective of this study is to impart evidence of the impact of IFRS adoption in Canada on financial … financial ratios computed under IFRS and pre-changeover Canadian GAAP (CGAAP) for the same period using a sample of 150 Canadian …
Persistent link: https://www.econbiz.de/10010699681
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Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement
FARCANE, Nicoleta; CĂPUŞNEANU, Sorinel; BRICIU, Sorin - In: Theoretical and Applied Economics XVIII(2012) (2012) 5(570), pp. 77-92
The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in …
Persistent link: https://www.econbiz.de/10011004882
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IAS/IFRS: uno sguardo d’insieme, con specifico riferimento all’iscrizione in bilancio delle partecipazioni / IAS/IFRS: an overview, with specific reference to the accounting of sha...
De Angelis, Lorenzo - In: Economia Internazionale / International Economics 61 (2008) 2-3, pp. 261-311
(IAS/IFRS) introduced into the Italian legal system by the legislative decree no. 38 of 28th February 2005. Moreover, it …
Persistent link: https://www.econbiz.de/10005005756
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Monstro Simile - Das Ende der Mitbestimmung
Adams, Michael - In: Ifo Schnelldienst 57 (2004) 01, pp. 10-13
Prof. Dr. Michael Adams, Universität Hamburg, kommentiert das Urteil des Europäischen Gerichtshofes, das Unternehmen ermöglicht, ausländische Rechtsformen zu wählen und dann deren Sitz nach Deutschland zu verlegen.
Persistent link: https://www.econbiz.de/10005013508
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Länderfinanzausgleich: Zeit für grundlegende Reformen!
Ragnitz, Joachim - In: Ifo Schnelldienst 67 (2014) 01, pp. 21-25
Auch Joachim Ragnitz, ifo Dresden, sieht die Chance, durch die anstehenden Neuverhandlungen der Bund-Länder-Finanzbeziehungen ein in sich konsistentes System zu beschließen. Er plädiert für einen Ersatz des horizontalen Ausgleichssystems durch ein vertikales Zuteilungssystem.
Persistent link: https://www.econbiz.de/10010752151
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HARMONIZATION OF LEGISLATION WITH THE EU STANDARDS
Djuric, Djuro Milos; Redzepagic, Srdjan - In: Managing Structural Changes - Trends and Requirements
Since Serbia signed Stabilization and Association Agreement and was granted EU candidate status, harmonization of legal system with the acquis communautaire became its formal obligation. This process is neither simple nor short-period activity. Every candidate country has to perform enormous...
Persistent link: https://www.econbiz.de/10010969120
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Justice and Development in Latin America and the Caribbean Title: Justicia y desarrollo en América Latina y el Caribe
Fix-Zamudio, Héctor; Benito, Elizabeth Odio; Bruno, … - Inter-American Development Bank
This book presents the proceedings of a seminar on the need for administrative, judicial and legislative reform in Latin American and the Caribbean, held in San José, Costa Rica, February 4-6,1993. Issues addressed include judicial management, training, and administration.Abstract: Esta...
Persistent link: https://www.econbiz.de/10010943538
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Veto Players, Fickle Institutions and Low-Quality Policies: The Policymaking Process in Ecuador
Acosta, Andrés Mejía; Araujo, María Caridad; … - Inter-American Development Bank - 2006
This paper seeks to understand why political actors, institutions and legal reforms have systematically failed to produce cooperation in the Ecuadorian policymaking process. From a comparative and historical standpoint, Ecuador has been trapped in a cycle of low-quality public policies that fail...
Persistent link: https://www.econbiz.de/10010943735