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,...

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 -...

The paper analyzes the main differences between IFRS and Basel Committee on Banking Supervision at the preparation of the financial statements, identified challenges and the way forward in disclosing information in accordance with IFRS.

The purpose of this study is to investigate the effects of IFRS adoption on MENA's emerging stock markets and to shed some light on the macro-economic determinants which have had an important influence on stock market development. The empirical study is conducted using a balanced panel data from...

Este trabajo se centra en la contabilizacion de los productos entregados por los socios para la comercializacion por las cooperativas agrarias, para ello, como punto de partida se describen los distintos sistemas de gestion de las cooperativas. Se estudia la literatura existente previamente a...

This article examines the pervasiveness of the accruals mispricings in nine industries within a benchmark of seventeen European countries. We find that the accruals mispricing post the introduction of International Financial Reporting Standards is present in an average of two to six of the nine...

Este trabajo se centra en la contabilizacion de los productos entregados por los socios para la comercializacion por las cooperativas agrarias, para ello, como punto de partida se describen los distintos sistemas de gestion de las cooperativas. Se estudia la literatura existente previamente a...

Reporting in the scientific plane is considered as one of the eight elements of the method of accounting, but in practice is an indispensable tool for summarizing the results of the financial and business operation of entities, as well as a major source of information in attracting investment....

The uniform act regarding the organisation and the harmonisation of the accounting systems of firms, adopted in the framework of the OHADA treaty, where we annexed the accounting system OHADA (SYSCOHADA), has had the advantage of modernising the accounting informational system for the companies...