IAS 1 regulates the contents and layout bases of the financial statements. Financial statements addressees are those who cannot demand customized reports from the company for their own information needs. A complete financial statement includes the stateme

Das Statistische Bundesamt hat kürzlich zum zweiten Mal auch für die neuen Bundesländer und Berlin-Ost Daten aus der Kostenstrukturerhebung in der Industrie veröffenlicht. Die Gegenüberstellung mit den Ergebnissen für Westdeutschland macht deutlich, daß die ostdeutsche Industrie 1992 -...

Sowohl nach Handelsgesetzbuch (HGB) als auch nach International Financial Reporting Standards (IFRS) kann die Gewinn- und Verlustrechnung entweder nach dem Gesamtkostenverfahren oder nach dem Umsatzkostenverfahren aufgestellt werden. Beide Verfahren führen zwar zum gleichen Ergebnis,...

Der vorliegende Beitrag befasst sich mit Zielsetzung, Anwendungsbereich und Umsetzung von IAS 7. Im Gegensatz zu der im Framework der IFRS propagierten einheitlichen Anwendung einer einzigen Methode auf gleichartige Sachverhalte verlangt IAS 7 die Anwendung der direkten Methode bei der...

The paper presents main aspects about external influences in Romanian accounting reform. Romanian accounting reform change old accounting system with a new one takes over from french. This passage to french accounting system makes in many stages beginning from 1991 until today. In the present...

The role of an interim financial reporting is to allow the information users to acknowledge the activity of an entity on period shorter than financial exercise from the perspective of the available profits and cash flows generated as well as from the point of view of its financial position and...

The Quantity Theory of Money is implicitly embedded in the arguments for price level adjusted financial statements - inflation accounting. Historically, the instability of commodity prices, which is due to changes in relative prices, is considered by one school of economic thought (monetarism)...

Integrated Farm Financial Statements (IFFS) software was developed as an M.S. thesis project in the mid-1980s and was immediately put to use as a tool for business planning in one-on-one work with Oklahoma producers through the Intensive Financial Management and Planning Support project. An...

With a sample of 46 Chinese small to medium-sized enterprises (SMEs), this study examines factors that might affect firms' use of financial statements to make decisions. Financial statements contain insightful information about potential risk and return implications of various decisions. A logit...

Since the initial application in Spain of the tax effect accounting method based on the international accounting standards (IAS 12 income tax) in 1990, very few empirical studies have examined whether this method provides significant information for decision making. The paper analyses the fiscal...