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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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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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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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Multi entry framework for financial and risk reporting
Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2011
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 … regulations in our globalizing world. Several regulations tend to provide the framework for reporting performance and income of …, income of the company in the frame of the IFRS, and reveal the differences between the other accounting regulations (EU …
Persistent link: https://www.econbiz.de/10011143301
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Financial Statement Analysis and the Prediction of Financial Distress
Beaver, William H.; Correia, Maria; McNichols, Maureen F. - In: Foundations and Trends(R) in Accounting 5 (2011) 2, pp. 99-173
Financial statement analysis has been used to assess a company's likelihood of financial distress — the probability that it will not be able to repay its debts. Financial statement analysis was used by credit suppliers to assess the credit worthiness of its borrowers. Today, financial...
Persistent link: https://www.econbiz.de/10010883374
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РЕФОРМИРОВАНИЕ НАЦИОНАЛЬНОГО БУХГАЛТЕРСКОГО УЧЕТА И МЕЖДУНАРОДНЫЙ ОПЫТ ЕГО ГАРМОНИЗАЦИИ
СЕМЕНОВИЧ, КАЗ МИХАИЛ; … - In: Вестник Томского … (2009) 3, pp. 27-32
Рассматривается логика реформирования национального бухгалтерского учета в свете требований международных стандартов финансовой отчетности (МСФО),...
Persistent link: https://www.econbiz.de/10011011896
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The Relation between Corporate Governance and Financial Statement Fraud
Adrian, Achim Sorin; Marius-Ionut, Souca - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 19-23
This article aims to highlight the relationship between corporate governance and financial statement fraud. It also emphasizes the characteristics that would be needed for good corporate governance so that it could prevent any type of frauds.
Persistent link: https://www.econbiz.de/10010925880
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Aspects of Communication and Reporting in Italian Public Administration: Considerations about Recent Innovations
MIGLIACCIO, Guido - In: REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF … 12 (2011) 4, pp. 640-650
The Italian Public Administration is the subject of ongoing reforms, especially due to the high public debt. After several attempts in recent years, choosing an organizational model similar to that management, overcoming the traditional bureaucratic organization. The new management model...
Persistent link: https://www.econbiz.de/10009421499
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УПРАВЛЕНЧЕСКИЙ АНАЛИЗ СТОИМОСТНЫХ ПОКАЗАТЕЛЕЙ АКТИВОВ И ОБЯЗАТЕЛЬСТВ: ВОЗМОЖНОСТИ ИХ ИСПОЛЬЗОВАНИЯ В КОРПОРАТИВНОМ УПРАВЛЕНИИ...
ГРИГОРЬЕВИЧ, СМЕЛИК РОМАН - In: Вестник Омского университета. … (2014) 3, pp. 239-244
Проанализированы различные виды стоимостных показателей активов и обязательств. Представлены оценочные показатели различных видов отчетности: финансовой,...
Persistent link: https://www.econbiz.de/10011232612