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Certain Issues of Making National Financial Statements for Businesses under Legislative Changes

Bezverkhiy, Konstyantyn; Bochulya, Tetyana - In: Accounting and Finance (2013) 3, pp. 25-28

The article covers particular aspects of organization and methodology for making financial statements in compliance with the latest changes in legislation caused by adoption of the first national accounting standard. The problems of completing financial statements have been highlighted which is...

Persistent link: https://www.econbiz.de/10010700245

Governança corporativa e divulgação de relatórios financeiros anuais

Amaral, Hudson; Iquiapaza, Robert; Tomaz, Wesley; … - Volkswirtschaftliche Fakultät, … - 2008

This research seeks to discover if there is any relationship between the delay in the publication of the annual financial statements of companies, and their level of corporate governance, assuming that the delay on its liberation would indicate a smaller transparency of the company. For that,...

Persistent link: https://www.econbiz.de/10005790124

THE OPINION OF THE AMERICAN LEGISLATORS ON THE BALANCE SHEET

Doinea, Lect. Ph.D Ovidia - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2009) 13S, pp. 40-45

The financial reports seldom represent for the American society the only source of information available directly from the entity. The name for the financial statements has not been standardized yet. The American legislators determine the general rules by the mean of the norms issued for the...

Persistent link: https://www.econbiz.de/10008556737

Materiality – Precondition or Consequence of Applying Professional Reasoning in Preparing and Presenting Financial Statements

Munteanu, Prof.univ.dr. Victor; Zuca, Lector univ.dr … - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1721-1725

The reliability of the accounting information is one of the most significant features in terms of quality and refers to its capacity to influence investors, creditors and other users of the financial statements in their decision-making. A reliable piece of information helps users assessing...

Persistent link: https://www.econbiz.de/10008854910

The Accounting Image of Public Entities from the Perspective of Suplliers-Users of Accounting Information Local Public Administration Sector

Georgiana, Ph.D Student Dragu Gabi - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1564-1569

According to position document no.11 “Economic and Monetary Union”, Romania has committed to report after the European System of Accounts ESA 95. The exploratory study was used to enframe the issue into the general context. The data was collected by means of empirical experiment.The purpose...

Persistent link: https://www.econbiz.de/10008855130

Disaggregated Financial-Accounting Information for Users (Concrete Measures to Improve International Financial Reporting)

Lepadatu, Gheorghe - In: Knowledge Horizons - Economics 3 (2011) 3-4, pp. 18-22

With the increased complexity of business and with the growing popularity of the conglomerates business forms has become clear that enhanced financial reporting can not provide users with enough information to make decisions for high yield. Therefore, segment reporting is presenting...

Persistent link: https://www.econbiz.de/10010895424

Accounting according to the Czech legislation or IFRS? : Czechia case study

Krajňák, Michal - In: Journal of business economics and management 25 (2024) 3, pp. 553-571

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with...

Persistent link: https://www.econbiz.de/10015047700

Financial information and management decisions : impact of accounting policy on financial indicators of the firm

Černius, Gintaras; Birškytė, Liucija - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 48-57

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...

Persistent link: https://www.econbiz.de/10012221919

Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in Scottish salmon farming

Georgakopoulos, Georgios - In: SPOUDAI - Journal of Economics and Business 68 (2018) 2/3, pp. 3-38

The aim of this paper is to offer a theoretical analysis, inspired by research into social theories of risk, of the … the Risk Society thesis. Demands for social and environmental accounts within this risk arena could be seen to relate to … governing these risks. Insights from the Risk Society thesis offer useful understandings into appreciating Social and …

Persistent link: https://www.econbiz.de/10011994286

Dylematy rachunkowosci zabezpieczen

Mazurowska, Marta - 2015

Celem artykulu jest analiza istoty rachunkowosci zabezpieczen w swietle procesu zarzadzana ryzykiem w przedsiebiorstwie. Tak sformulowany cel wymaga przyjecia adekwatnej metody badawczej, jaka w tym przypadku jest krytyczna analiza opisowa. Konkluzja artykulu jest stwierdzenie, iz rachunkowosc...

Persistent link: https://www.econbiz.de/10012232362