The present paperwork contains issues regarding financial reporting at the public institutions and non – financial entities. The main aspects are regarding the obligation of all entities to present the financial statements, the content of financial statements in public institutions and...

The quality of earnings is said to be high if it can be directly attributed to fundamental economic factors like higher revenues or lower costs rather than through accounting shenanigans. This study considers how the two different financial reporting regimes used in Canada and in the US impact...

MD&A content has been an ongoing topic of recent debate with the views divided on the impact that regulated content has on the quality of the MD&A. Complexity has amplified as a result of emerging issues of particular importance to investors such as transition to IFRS, the environment and...

In the civil aviation market, unique insurance types are available. This market encompasses a small number of insurers who have the capacity to insure large fleet portfolios. Profit return is the portion of the insurance premium returned to the insured depending on the insurance contract. This...

Integration of the world economies has mandated the global inception and recognition of IFRS not only for large companies but also for SMEs. We examine wide-ranging real-life IFRS practices experienced in the world while devoting a particular focus to Turkey. We show that although the countries...

According to the growing need for more comparable accounting standards, the beginnings of In- ternational Financial Reporting Standards for small and medium sized entities (IFRS for SMEs) can be found in the year 2004. IFRS for SMEs represents for the first time an accounting standard for small...

In this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local challenges and how it could help government to...

The State Audit Office of Hungary has audited 100 local governments in 2012 and 2013 as for the development of internal controls - the aim of this study is to highlight the main deficiencies. According to the findings, the content of the organizational and operational rule is not properly...

Studies a number of aspects of the reform of public finance and public management in France (LOLF), with special attention to science and technology policy, using a pragmatist approach to the sociology of the state.

The XXIst century is the century of performance revolution, will predominate the management and the performance audit, the visionary and innovative management, the paradoxes management etc. The fundamental objective of management and managers is to create a competitive vision, viable, for the...