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THE INFLUENCE OF GLOBAL FINANCIAL CRISIS ON THE ACCOUNTING POLICIES

Cristina-Maria, Marcus - In: Annals of Faculty of Economics 1 (2010) 1, pp. 528-533

Accounting practices are deeply implicated in the current financial crisis and in proposals for recapitalizing financial institutions and restoring stability to the global financial system. Noting that very little research has been done on the accounting policies implications of such crises,...

Persistent link: https://www.econbiz.de/10008787391

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

Accounting Policies and Estimates in Municipalities between Norms and Reality

Cenar, Iuliana - In: Annals of the University of Petrosani, Economics 12 (2012) 1, pp. 49-60

The conformity of the Romanian accounting system to the European and international accounting rules also implies the accounting policies as a crucial element in the development and presentation of financial statements, which must include relevant and reliable information in condition to meet the...

Persistent link: https://www.econbiz.de/10011067113

The Influence of Accounting Policies over the Entities’ Result

Ţinta, Alice Emilia - In: Annals of the University of Petrosani, Economics 13 (2013) 2, pp. 259-270

This article started from the idea that International Accounting and Financial Reporting Standards have had a major impact over the accounting world. Accounting laws of Continental Europe (especially France) centered on historical cost, are in opposition to IFRS towards fair value. If accounting...

Persistent link: https://www.econbiz.de/10011195780

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

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/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

Geographical and sectoral diversity of the statement of comprehensive income with IAS

Prewysz-Kwinto, Piotr - In: European research studies 23 (2020) 1, pp. 507-525

Persistent link: https://www.econbiz.de/10012286776

Comparative Study Regarding Financial Communication by Means of Annual Financial Statements – IASB/FASB

Nicoleta, Guni Claudia; Victor, Munteanu - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 617-621

The accounting information offer is influenced, on the one side, by external factors and their pressure on the accounting system, and on the other side by the way in which the accounting information is regulated and developed. According to economic theory, the demand for accounting information...

Persistent link: https://www.econbiz.de/10010940593