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Operating Costs in the Polish Energy Sector: Challenges for Capital Groups

Energies
Electricity is one of the most widely used energy sources. The climate crisis, public pressure to invest in renewable and low-carbon energy sources, and the reduction in industrial electricity consumption caused by the COVID-19 pandemic have a ...
Leszek Borowiec, Barbara Wyrzykowska, Marzena Kacprzak, Agnieszka Król, Emilia Wolińska   +4 more
doaj   +1 more source

A Comparison of the Structural Elements of the Integrated Reporting and the Management Report

Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2019
A new type of reporting has been introduced both in the international and Ukrainian practice: the integrated reporting and the management report.
K. V. Bezverkhiy
doaj   +1 more source

Zur Diagnose von Konzernkrisen auf der Basis qualitativer Angaben im Jahresabschluß

, 2017
Statistical analysis of financial statements has reached a high degree of sophistication. But Consolidated financial statements of a group of companies seem to be resistent against these attempts.
Bötzel, Stefan, Hauschildt, Jürgen
core  

Company law reform in Germany [PDF]

, 2002
The paper was submitted to the conference on company law reform at the University of Cambridge, July 4th, 2002. Since the introduction of corporation laws in the individual German states during the first half of the 19th century, Germany has repeatedly ...
Baums, Theodor
core   +1 more source

Empirical Verification of the Existence and Functioning of Internal Controls in the Preparation of a Consolidated Property Balance Sheet for the State and Municipalities in Slovenia

Central European Public Administration Review, 2011
The consolidation process, where a group of enterprises is presented as a single one, is prescribed by international accounting standards, and in accordance with them it has been taken over by Slovenian accounting standards and International Public ...
Jasna Ida Zafred
doaj   +1 more source

The ... financial year [PDF]

Altres títols: Consolidated financial ...
Deutsche Telekom
core  

Consolidated Financial Statements [PDF]

Ophthalmology, 2019
Ellen Haustein, Peter C. Lorson
openaire   +2 more sources

Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France [PDF]

Historically, the format of financial statements has varied from one country to another. Recently, due to the attractiveness of their capital markets, the strength of their accounting professions and the influence of their institutional investors, Anglo ...
DING, Yuan, JEANJEAN, Thomas, STOLOWY, Hervé   +2 more
core  

The role of accounting in the German financial system [PDF]

, 2003
This chapter analyzes the role of financial accounting in the German financial system. It starts from the common perception that German accounting is rather "uninformative".
Leuz, Christian, Wüstemann, Jens
core   +1 more source