Results 41 to 50 of about 430,948 (223)
Development of an Accounting Information System with Data Migration for Company ABC
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
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]
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
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
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]
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
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]
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
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]
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

