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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international...
Persistent link: https://www.econbiz.de/10011456356
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2 plus 2 equals ...?
Briloff, Abraham J.; Tinker, Anthony; Sy, Aida - In: International journal of critical accounting : IJCA 7 (2015) 3, pp. 213-227
Persistent link: https://www.econbiz.de/10011480875
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The implications of the accounting harmonization process on EU countries : a case study of Greece and Romania
Hlaciuc, Elena; Bostan, Ionel; Grosu, Veronica; … - In: European research studies : an international … 16 (2013) 1, pp. 99-108
Persistent link: https://www.econbiz.de/10011387517
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012010950
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Accounting treatment of research and development expenditures and firms performance : evidence from Greek listed firms in the Athens Stock Exchange
Kalantonis, Petros - In: International journal of financial engineering and risk … 2 (2016) 3, pp. 211-219
Persistent link: https://www.econbiz.de/10011778854
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Impact of Modarabah dealer by effort value accounting on Islamic bank financial statements
Nazal, Abdullah Ibrahim; Al-Fasfus, Fuad - In: International journal of economics and finance 9 (2017) 12, pp. 229-235
Persistent link: https://www.econbiz.de/10011783823
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The impact of the adoption of international financial reporting standards on foreign direct investment in Africa
Omotoso, Matthew Olubayo; Schutte, Daniel Petrus; … - In: African finance journal 22 (2020) 1, pp. 21-49
Persistent link: https://www.econbiz.de/10012316629
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The impact of accounting standards utilisation on internal credit rating
Dlasková, Gabriela; Budinský, Petr - In: European research studies 21 (2018) 2, pp. 564-574
Persistent link: https://www.econbiz.de/10012220251
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Financial Statements : Analysis, Reporting and Valuation
Lessambo, Felix I. - 2022 - 2nd ed. 2022.
Part 1. Overview of Financial Statements and the Statement of Position -- Chapter 1. Overview of Financial Statements -- Chapter 2. Cash and Cash Equivalents -- Chapter 3. Short-Term Assets: Inventories -- Chapter 4. Account Receivables -- Chapter 5. Pre-Paid Expenses, Unearned Income and Other...
Persistent link: https://www.econbiz.de/10013431265
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Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?.
Ramond, Olivier; Casta, Jean-François; Batsch, Laurent - Université Paris-Dauphine - 2007
L'IASB et le FASB ont formé, en 2003, un groupe de travail commun en vue de faire avancer le projet de création de normes de reporting de la performance financière. Intitulé à l'origine « Performance Reporting » et se référant à une conception étendue du résultat -- le comprehensive...
Persistent link: https://www.econbiz.de/10008532513