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Internet financial reporting (IFR) disclosure position and firm value

Kamarul Baraini Keliwon; Zaleha Abdul Shukor; Mohamat … - In: Asian journal of accounting & governance 9 (2018), pp. 111-122

Persistent link: https://www.econbiz.de/10012051655

The Hicks' concept of income and its relevancy for accounting purposes

Procházka, David - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 37-60

The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilization, this concept still finds its place in the area of managerial accounting and capital...

Persistent link: https://www.econbiz.de/10011459425

Changes in accounting solutions for transformations of business companies and cooperatives since the beginning of 2012

Vomáčková, Hana - In: European financial and accounting journal : EFAJ 7 (2012) 3/4, pp. 33-62

It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are characterized by an extensive right to choose in terms of...

Persistent link: https://www.econbiz.de/10011460165

Quality of disclosed information with emphasis on goodwill impairment

Boučková, Markéta - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 37-52

This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit … disclosure requirements of goodwill impairment has shown generally low level of compliance within the selected companies. The …

Persistent link: https://www.econbiz.de/10011527011