Introduction of fair value into financial accounting and reporting is a consequence of accounting development in practice, in the last decade of the 20th century. Tendency to introduce fair value, even into SME accounting and reporting, brings fundamental obstacles. There are comments on...

In this article, modifications are suggested for the current format of the cash flow statement, which is prescribed by AC 118, in order to address ambiguities and improve comparability. This redefinition of activities, together with the alteration of the layout, leads to a better explanation of...

This paper reports three empirical findings on the differential information content of the components of accounting profitability. First, the paper finds that the shareholder profitability driven by operating activities has a stronger association with annual stock returns than the shareholder...

This article reviews current methods for evaluating the stability of the company, which can be used for strategic management of its development.

В статье рассматриваются современные методы оценки устойчивости предприятия, которые могут быть применены для стратегического управления его развитием.