Results 11 to 20 of about 430,948 (223)

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
doaj   +6 more sources

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
doaj   +4 more sources

Information Value of Individual and Consolidated Financial Statements for Indicative Liquidity Assessment of Polish Energy Groups in 2018–2021

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, Marzena Kacprzak, Agnieszka Król   +2 more
doaj   +1 more source

Have tax reduction and fee reduction promoted the development of the financial industry?—Empirical evidence based on listed companies in the financial industry

Economic Research-Ekonomska Istraživanja, 2022
Finance plays an important role in China’s new development pattern, and the financial industry is also a crucial part of the country’s economic growth.
Yang Cao, Jiaming Xie, Wei Zhang
semanticscholar   +1 more source

A POST-IMPLEMENTATION REVIEW OF THE ADOPTION OF IFRS 10 AND IFRS 12 ON THE FINANCIAL STATEMENTS OF SOUTH AFRICAN ENTITIES

Journal for New Generation Sciences, 2022
New accounting standards were implemented by the International Accounting Standards Board (IASB) that have a potential effect on consolidated financial statements.
M. Malan, K. Sihiya
semanticscholar   +1 more source

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, Giuseppe Grossi, Petra Vollenweider   +2 more
doaj   +1 more source

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
doaj   +1 more source

Accounting for Events and Transactions Regarding Equity

CECCAR 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]

Zeszyty 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

KETERKAITAN ANTARA PSAK NO. 22 KOMBINASI BISNIS TERHADAP PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASIAN

EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 2023
Today in the business world, many companies look like a single company, but in fact the company consists of many separate companies that merge. Business combinations can occur when companies merge which will result in a unified company. Based on PSAK No.
Aileen Okta Azalia
semanticscholar   +1 more source