The purpose of this study is to see how the application of financial accounting standards has an impact on the quality of the company's financial statements. Reliability, relevance, comprehensibility, and equity are metrics used to evaluate the quality of financial statements. The study sample...

One of the most popular financial instruments in the capital market is investment in debt securities, which is discussed in this article. For investors seeking portfolio diversification and fixed income, debt securities, such as corporate and government bonds, have become an attractive option....

This research investigates financial reporting entities, which is an important topic in the field of accounting and financial reporting. The purpose of this study is to discover and analyze the main features of financial reporting entities as well as their value in financial reporting. At the...

This paper aims to discuss accounting in the management of fiduciary owned funds by state and local government units. The main focus of this paper is to explore accounting principles, regulations, and reporting requirements related to the management of fiduciary funds by government entities....

Net realized value is the estimated selling price in ordinary business activities, the cost of completion of which is less predictable disposal or often referred to as the net selling price. Regulatory bodies in the field of accounting require assets to be reported conservatively in order to...