The study provides the grounds for new approaches to enhancing levels of investment attractiveness and financial security of agricultural plants and agrarian sector as a whole. The issue of agricultural company's assets exposure in financial statements has been characterized. The impact of tax...

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...

Following the proposals about the new IFRS that would replace the existing standards on financial statement presentation in IFRSs, IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows, we conduct an empirical study on the opinions regarding the format of the cash flow...

Whatever the nature of the elements of the stock count or departments in which the elements are located, the auditor should perform their work according to certain rules and will perform the stock count in order to answer certain questions in the check list. The members of the audit team...

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...

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...

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...

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...

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...

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...