The article provides the analysis of forming the government-support-related accounting data - from the farm enterprise primary documents to the consolidated accounting and financial statements. Specifics of accounting and reporting according to various categories of multi-size farms have been...

The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods. During the second part are shown the structure rates calculated prior and after the consolidation, and in the third are...

In this paper we test whether the amount and/or quality of financial statement information affect the financial structure of Small and Medium Enterprises (SMEs). We explore this issue for Belgian SMEs because there are important differences in disclosure and audit requirements among them....

The notion of image fidèle was introduced into French law in 1983. Confronted with the need to integrate this notion, both unknown and undefined, into the traditional notions of regularity and sincerity, the French accounting community collectively adopted an avoidance strategy. The strategy...

The introduction of Ias/Ifrs caused a deep innovation in banks’ data flow and is also inspiring the accounting standard setters in sketching new and more complex interpretation methods. The profitability analysis demands a more accurate and detailed approach necessary to manage complex and...

The paper discusses a very topical issue, under the conditions of the economic crisis, on the going concern of an entity and the manner in which the auditor can provide reasonable assurances to that effect. The going concern assumption is a fundamental principle for drafting the financial...