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Disclosure of Intellectual Capital Components in Business Reporting in Ukraine

Zhurakovska, Iryna - In: Accounting and Finance (2014) 1, pp. 13-19

The article covers the analysis of the specifics of intellectual capital components disclosure in domestic and foreign businesses reporting. The objective of the study is the identification of indicators that, to a certain extent, disclose intellectual capital. According to the results of the...

Persistent link: https://www.econbiz.de/10010755969

Enhancing Financial Security in Agricultural Business: Financial and Property Aspects

Bezdushna, Yuliya - In: Accounting and Finance (2014) 1, pp. 8-12

The article provides the analysis of information support for the developing agrarian businesses financial security activities. The impact of financial statements on financial security has been proved through generalization procedure of such calculating indicators as operating margin, return on...

Persistent link: https://www.econbiz.de/10010755983

Disclosure of Intellectual Capital Components in Business Reporting in Ukraine

Zhurakovska, Iryna - In: Accounting and Finance (2014) 1, pp. 13-19

Persistent link: https://www.econbiz.de/10010757216

Estimation and valuation in accounting

IONESCU, Cicilia; GEORGESCU, Floarea - In: Journal of Economic Development, Environment and People 3 (2014) 1, pp. 37-48

The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements....

Persistent link: https://www.econbiz.de/10010757806

IFRS adoption around the world - a brief literature review

RUSU, Alina - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 811-818

Our paper aims to provide an updated description of the process of IFRS adoption in the E.U. and worldwide, pointing out its effects on the information presented in financial statements, on the markets efficiency and on the accounting harmonization. In order to achieve our goal, we have analyzed...

Persistent link: https://www.econbiz.de/10010641512

The presentation of the capital in financial statements. The concept of maintaining capital

GRECEA, Annee-Marie - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 703-706

The general framework of preparation and presentation of the financial statements as the national legislation, formulates a residual definitionof equity, respectively the right of the shareholders on the assets of anentity after deducting all debts. Thus equity represent the equivalentvalue of...

Persistent link: https://www.econbiz.de/10010641591

Financial Statements not Required

Minnis, Michael; Sutherland, Andrew; Vetter, Felix - 2023

Using a dataset covering 3 million commercial borrower financial statements, we document a substantial, nearly monotonic decline in banks’ use of attested financial statements (AFS) in lending over the past two decades. Two market forces help explain this trend. First, technological advances...

Persistent link: https://www.econbiz.de/10014348965

Transparency in Financial Statements (IAS/IFRS)

Lepadatu, Gheorghe V.; Pirnau, Mironela - In: European Research Studies Journal XII (2009) 1, pp. 101-108

The provision of transparent and useful information on market partici-pants and their transaction is essential for an orderly and efficient market, and it is one of the most important preconditions for imposing market discipline. Left to themselves, markets may not generate sufficient levels of...

Persistent link: https://www.econbiz.de/10008515013

AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS

Todea, Nicolae; Stanciu, Ionela Cornelia - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 21-21

This paper deals with issues of how to take on the responsibility of the auditor, especiallyin this time of crisis that hits the whole society. Significant role of financial auditor and the lies that theauditor is unable to give reasonable assurance that financial statement are not tainted by...

Persistent link: https://www.econbiz.de/10008497446

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 …'information édictés par l'IASB. À partir d'un échantillon d'entreprises françaises et britanniques cotées, observées sur la période pré …In 2003, the IASB and the US FASB formed a Joint International Group (JIG) whose objective was to carry out a project …

Persistent link: https://www.econbiz.de/10008532513