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Accounting policies in the function of quality assessment of financial statements

Raičević, Jelena - In: Ekonomske teme 59 (2021) 3, pp. 357-373

Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital,...

Persistent link: https://www.econbiz.de/10012888111

Empirical results of the accounting policies chosen by South African listed companies

Rossouw, J. - In: Meditari Accountancy Research 18 (2010) September, pp. 38-56

Although the intention of the International Accounting Standards Board (IASB) is not to permit choices in the accounting treatment of similar transactions and events, International Financial Reporting Standards (IFRSs) still contain various choices of accounting treatment. Different accounting...

Persistent link: https://www.econbiz.de/10009319804

A RESEARCH ON THE FINANCIAL DISCLOSURE CHOICES WITHIN LISTED COMPANIES

CALU, Daniela Artemisa; DUMITRU, Madalina; PITULICE, … - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) 1(9), pp. 209-218

Romanian listed companies must prepare and present their financial statements according to IAS/IFRS standards. These standards are characterized by a certain convergence trend demonstrated by the acceptance of a small number of choices for the same accounting issue. However, companies are able...

Persistent link: https://www.econbiz.de/10008677457

The in’s and out’s of library budget preparation

Evans, G. Edward - In: The Bottom Line 14 (2001) 1, pp. 19-23

Newcomers to the budget process seldom realize that it is much more than just one element (most often an annual activity) in the management cycle. Those individuals who succeed in securing the funds requested are those who understand it is a complex‐year‐round process. They also recognize...

Persistent link: https://www.econbiz.de/10014686040

Revolving fund budgeting: eliminating the spend it or lose it mentality

Randall, Eva - In: The Bottom Line 12 (1999) 4, pp. 141-147

If program managers knew that unexpended funds could be rolled from one year to the next without explanation, would they roll funds and save for future expenditures? Wouldn’t you? This article is a proposal to allow for just such a strategy. This proposal also redefines and simplifies the...

Persistent link: https://www.econbiz.de/10014686422

Empirical results of the accounting policies chosen by South African listed companies

Rossouw, J. - In: Meditari Accountancy Research 18 (2010) 2, pp. 38-56

Persistent link: https://www.econbiz.de/10014930503

Forecasting sales, expenses and stock market values by quarterly financial statement ratio analysis

Rushinek, Avi; Rushinek, Sara F. - In: Managerial Auditing Journal 10 (1995) 2, pp. 7-33

industry data and builds sales forecasting models. FSRA imputes forecast standards of sales and costs, and applies them to a … similar methodology to forecast the stock market value with some exceptions. Models sales and costs of an individual company … statement databases, computes financial ratios and builds forecasting models. …

Persistent link: https://www.econbiz.de/10014929460

Determination of Accounting Manipulations in the Financial Statements Using Accrual Based Investment Ratios

Gabric, Dragan - In: Economic Review: Journal of Economics and Business 16 (2018) 1, pp. 71-81

The subject of this paper is research of an impact of accrual based investment ratios on the determination of accounting manipulations in the financial statements of the listed companies in the Federation of Bosnia and Herzegovina (FBiH). The main objective of this research is to identify the...

Persistent link: https://www.econbiz.de/10011985138

Using shareholder analysis as a control measure to verify treasury transactions

Basson, Shawn - 2010

ENGLISH ABSTRACT: Market capitalisation is a measure of size and prestige for various JSE listed companies. Changes in the Companies Act in relation to the capital maintenance provided companies the opportunity to repurchase their own shares. South Africa’s legislation is different to those of...

Persistent link: https://www.econbiz.de/10009442112

Evaluering van twee groepe dubbelgenoteerde maatskappye, wat op die JSE Sekuriteitebeurs van Suid-Afrika genoteer is, vir suksesvolle omskakeling na internasionale finansiele versl...

Smith, Heidi Helette - 2005

The fact that investors increasingly invest in companies from another country thanthe investor himself and the consequential globalisation of capital markets, resultedin the European Parliament and Council (EP) accepting Regulation No. 1606/2002during 2002. The consequence of the regulation was...

Persistent link: https://www.econbiz.de/10009442224

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