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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 …-sized enterprises in Western Romania and the categories of respondents to the study were: upper management and accounting specialists …
Persistent link: https://www.econbiz.de/10011004882
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Does New European Directive Change Czech Accounting?
Müllerová, Libuše - In: Český finanční a účetní časopis 2014 (2014) 2, pp. 131-140
The article deals with new directive of European Parliament and Commission which has been approved on June 26th 2013 and regulates annual financial statements and consolidated financial statements. Member countries of the EU are obliged to adapt their domestic legal and administrative regulation...
Persistent link: https://www.econbiz.de/10011194609
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Australia; Financial Sector Assessment Program: Technical Note: Investor Protection, Disclosure, and Financial Literacy
International Monetary Fund (IMF); International … - 2006
This study reviews selected issues on investor protection and corporate governance in Australia, and concludes that the corporate governance framework for Australian-listed companies is largely healthy and dynamic. Shareholder activism is an important element of corporate governance because it...
Persistent link: https://www.econbiz.de/10011243130
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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
Italian Civil Code as to drafting of financial statements and the rules provided for by the International Accounting Standards … (IAS/IFRS) introduced into the Italian legal system by the legislative decree no. 38 of 28th February 2005. Moreover, it … examines those standards referring to the accounting and evaluation of shareholdings in subsidiaries, associates, joint …
Persistent link: https://www.econbiz.de/10005005756
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Zum Zielkonflikt der Unternehmenspublizität zu Forschung & Entwicklung – eine empirische Untersuchung der HDAX-Unternehmen
Ewelt, Corinna; Knauer, Thorsten - In: Metrika 21 (2010) 1, pp. 37-58
F&E-Aktivitäten haben für den langfristigen Unternehmenserfolg eine hohe Bedeutung. Allerdings müssen die Unternehmen abwägen, inwiefern sie diese bewertungsrelevanten Informationen kommunizieren, da wettbewerbsinduzierte Kosten z.B. durch den Verlust von komparativen Konkurrenzvorteilen...
Persistent link: https://www.econbiz.de/10010995184
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Multi entry framework for financial and risk reporting
Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2011
Author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead … application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial … statements and risk management. The development gap concept is described and introduces a simplified entry and reporting example …
Persistent link: https://www.econbiz.de/10009368472
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Reporting companies’ performance – in respect of the International Financial Reporting Standards (IFRS)
Orbán Ms. Tamás Dékán, Ildiko - In: APSTRACT: Applied Studies in Agribusiness and Commerce 07 (2013) 4-5
a commonly accepted rule-system, which name was International Financial Reporting Standards (IFRS). In this paper I tend …, income of the company in the frame of the IFRS, and reveal the differences between the other accounting regulations (EU … regulations in our globalizing world. Several regulations tend to provide the framework for reporting performance and income of …
Persistent link: https://www.econbiz.de/10011143301
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Present-day financial statement and the foundation of economic decisions
Munteanu, Victor - In: Romanian Economic Business Review 1 (2006) 2, pp. 7-13
Nowadays we face a world-scale movement towards the privatization of public enterprise and liberalization of commerce, world-wide investments and monetary policies at a global level. These factors have progressively led to a substantial growth of commerce and international investments. The...
Persistent link: https://www.econbiz.de/10005787404
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Audit Committees in Central Banks
Sullivan, Kenneth; Gilson, Marie-Thérèse Camilleri; … - International Monetary Fund (IMF) - 2007
This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and...
Persistent link: https://www.econbiz.de/10005605398
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Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
Bozkurt, Orhan; İslamoğlu, Mehmet; Öz, Yaşar - In: Journal of Economics, Finance and Administrative Science 18 (2013) 34, pp. 16-23
accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … professionals interested in accounting and auditing about application and development of international financial reporting standards … accounting and auditing see significant advantages in the application of IFRS. Accountants and auditors think that in case IFRS …
Persistent link: https://www.econbiz.de/10010991566