Results 41 to 50 of about 430,948 (223)

Development of an Accounting Information System with Data Migration for Company ABC

open access: yesInternational Journal of Computing Sciences Research, 2017
Purpose – The researchers intend to help Company ABC in managing their financial transactions through developing an Accounting Information System (AIS) that would collect, store, and process financial transactions.
Javi Angela De Gorostiza   +5 more
doaj   +1 more source

Level of adherence of the brazilian listed companies of the telecommunications sector to the accounting pronouncement CPC 47

open access: yesRevista Ambiente Contábil, 2020
Purpose: The present work sought to analyze the level of compliance of the Brazilian companies in the telecommunications sector listed in B3 to accounting pronouncement CPC 47.
Rafael Xavier de Oliveira   +2 more
doaj   +1 more source

The impact of IFRS in the financial information of the portuguese companies [PDF]

open access: yes, 2006
With the purpose of increasing the efficiency of the European finance market, the European Union forced the classified companies in the share market to publish, from January 1st, 2005 onwards, their consolidated financial statements with the support of ...
Cordeiro, Ruben, Couto, Gualter
core  

THE ADAPTATION OF PROFIT AND LOSS ACCOUNT TO THE CURRENT REQUIREMENTS REPORTING OF THE PERFORMANCES

open access: yesAnnals of Spiru Haret University Economic Series, 2016
The financial performance - a very complex notion and high informational load for users of accounting information is reflected best by the financial statements, the profit and loss account and the situation of equity variations. The last situation can be
Liana GADAU
doaj   +1 more source

Segmented reporting by diversified companies in South Africa

open access: yesSouth African Journal of Business Management, 1984
Segmented financial statements provide more useful information on the prospects of a diversified company than the usual consolidated financial statements.
N. Bhana
doaj   +1 more source

Serbia - public sector accounting review : report on the enhancement of public sector financial reporting [PDF]

open access: yes, 2017
The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector ...
Crnomarkovic, Aleksandar   +5 more
core   +1 more source

Zestawienie zmian w skonsolidowanym kapitale własnym

open access: yesPrzedsiębiorczość - Edukacja, 2007
Aim of the work is to present methods of developing and titles to implement changes in the ownership capitals for various legal entities. It covers the contents and the form of presentation of the statement of changes in consolidated ownership capital ...
Grażyna Voss
doaj  

ROLE AND SIGNIFICANCE OF STATEMENT OF OTHER COMPREHENSIVE INCOME– IN RESPECT OF REPORTING COMPANIES’ PERFORMANCE [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2014
A commonly accepted rule-system, which name was International Financial Reporting Standards (IFRS) created the framework for represent the financial performace, and other facts related to the company’s health. In the system of IFRS profit is not equal to
Ildiko Orban, , ,
doaj  

Os gastos e rendimentos financeiros reportados pelas entidades cotadas em Portugal

open access: yesSuma de Negocios, 2018
The lack of a standardized model for the presentation of the financial statements makes it difficult for stakeholders to analyze them, particularly for financial results, due to the flexibility prescribed by the International Accounting Standards (ias) 1.
Fábio Albuquerque   +2 more
doaj   +1 more source

IFRS adoption in Europe : the case of Germany [PDF]

open access: yes, 2005
From 2005 onwards, consolidated financial statements of listed European companies will have to comply with IFRS (IAS). Many German companies began adopting those standards in the 1990s, on a voluntary basis, because of their need to access international ...
Constans, Anselm   +3 more
core  

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