Results 11 to 20 of about 307,948 (297)

Accounting for Events and Transactions Regarding Equity

open access: yesCECCAR Business Review, 2020
The objective of this article is to present, according to the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial ...
Corina-Graziella BÂTCĂ-DUMITRU
doaj   +1 more source

Key audit matters in audit reports of selected public interest entities [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2019
The main purpose of the article is to categorize key audit matters (KAM) of a financial statement and to determine the frequency of their occurrence. The research method is based on analyzing annual consolidated financial statements (annual reports) and ...
Bartłomiej Iwanowicz
doaj   +1 more source

Relationship between Municipal Governance and Assurance Quality [PDF]

open access: yesManaging Global Transitions, 2020
This paper examines the relationship between municipal governance quality and assurance quality. The paper’s pertinence lies in the deteriorating state of municipal service delivery and the Auditor General South Africa’s (2016) recurring reporting of ...
Kgobalale N. Motubatse   +1 more
doaj   +1 more source

Accounting for Events and Transactions Regarding Long-Term Debt

open access: yesCECCAR Business Review, 2020
The objective of this article is to present, according to the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial ...
Corina-Graziella BÂTCĂ-DUMITRU
doaj   +1 more source

PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 4 (REVISI 2009) PADA PT BCA [PDF]

open access: yes, 2023
This research aims to determine the requirements for disclosing consolidated financial statements based on PSAK 4 (Revised 2009) at PT. Bank Central Asia Tbk. The methods used in this research are descriptive analysis.
Panggiarti, Endang Kartini   +2 more
core   +2 more sources

Finance Committee Meeting [PDF]

open access: yes, 1993
Finance Committee meeting of the WKU Board of Regents to review meeting agenda; recommend acceptance of the 1992-1993 Annual Financial Report; fund balance allocations; recommend revision of 1993-94 combined budgets; review quarterly financial statement;
WKU Board of Regents
core   +10 more sources

HARMONISATION OF ACCOUNTING AND FINANCIAL REPORTING REGULATORY FRAMEWORK OF MOLDOVA WITH THE ACQUIS COMMUNAUTAIRE [PDF]

open access: yesEconomica, 2018
The implementation of the Association Agreement “Republic of Moldova – European Union” requires the national accounting and financial reporting regulatory framework to be harmonised with the Acquis Communautaire.
Alexandru NEDERITA, Angela POPOVICI
doaj  

Assessment of Impact of Capital Acquisitions on the Economic Situation of Consolidated Entities in the Czech Republic

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2019
Business acquisition constitutes a fundamental aspect of business environment formation. Our research has focused on assessment of impact of capital acquisition on the economic condition of the company.
Jaroslava Rajchlová   +3 more
doaj   +1 more source

ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS

open access: yesВестник университета, 2020
The article сarries out an analysis of the reflection of the consequences of environmental disasters and the corresponding preventive measures on the example of the consolidated financial statements of the Group of mining and metallurgical companies ...
O. V. Zhukova
doaj   +1 more source

CONSIDERATIONS REGARDING THE PERFORMANCE OF GROUPS OF COMPANIES [PDF]

open access: yesBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2021
Groups of companies represent a poignant reality of the economy of the most recent the decades, and their importance is proved by the expansion of the grouping phenomenon, the economic power they have at international/national level, as well as by the ...
Mariana BANUTA, Mihaela GADOIU
doaj  

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