PERSEPSI INVESTOR TERHADAP PERUBAHAN PENYAJIAN KEPENTINGAN NONPENGENDALI SEBELUM DAN SESUDAH BERLAKU EFEKTIFNYA PSAK 4 (REVISI 2009) [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2016 This study aims to examine investors’ perception toward changes in noncontrolling interest presentation before and after the effective date of PSAK 4 (Revised 2009).
Margaret Margaret, Taufik Hidayat
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Transparansi Pengelolaan Masjid dengan Laporan Keuangan Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK 45) [PDF]
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah, 2011 This article describes about the financial management of the mosque, which is one major factor in maintaining the survival and prosperity of the mosque.
Wiwin Kurniasari
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Do Financial Statement Auditors Recognise ESG-Related Aspects as Key Audit Matters? [PDF]
Audit Financiar, 2023 One of the recent trends in ESG (which stands for Environmental, Social, and Corporate Governance) is an attempt to combine sustainability and financial reporting through direct references to financial statement figures (cf. the ED IFRS S1, S2, the CSRD).
Magdalena INDYK
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Is total comprehensive income or net income better for the evaluation of companies' financial performance? [PDF]
, 2014 The aim of the paper is to compare the utility of the net income and the total comprehensive income for the evaluation of goodness in connection with companies’ investments.
Amelio, Stefano, Gazzola, Patrizia
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Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards. Evidence from the two capital markets ( Iran and Singapore) [PDF]
پژوهشهای تجربی حسابداری, 2017 Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards.
hamzeh didar, sonia vakili
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The implementation of ESEF requirements by companies of the sWIG80 [PDF]
Zeszyty Teoretyczne Rachunkowości, 2022 Purpose: The article presents the results of research on the implementation of the Eu-ropean Single Electronic Format (ESEF) by companies listed on the Warsaw Stock Exchange's (WSE) sWIG80.
Maciej Frendzel +1 more
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Energies, 2023 Electricity is currently one of the most popular sources of energy. Considering such widespread use of electric energy, we may ask, what is the economic cost of producing and supplying it?
Leszek Borowiec +2 more
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Issues of Hedge Accounting in IFRS in Consolidated financial Statement
Учёт. Анализ. Аудит, 2019 In consolidated accounting the reflection of the financial results of the valuation and the accounting processes can present a challenge. That requires the development of special procedures of the joint accounting of financial results of the hedging that
A. Yu. Kuzmin
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Explaining the consolidation of financial statements in the Swiss Federal Government
Yearbook of Swiss Administrative Sciences, 2012 The growing development of decentralized entities has highlighted the limitations of the traditional annual reports of governments, which do not necessarily capture the financial consequences of subsidiaries, joint ventures and associates.
Daniela Argento +2 more
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ASSESSMENT OF THE COMPLIANCE OF THE NATIONAL LEGISLATION OF CORPORATE REPORTING SYSTEM WITH THE REQUIREMENTS OF THE EUROPEAN DIRECTIVES [PDF]
ეკონომიკური პროფილი, 2022 The establishment of a modern European standard corporate reporting system in Georgia, which represents the country's commitment under the "Association Agreement", is, in turn, an important stimulating factor for attracting additional investments ...
Panteleimon (Paata) Kldiashvili
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