USERS NEEDS: A PREMISE FOR CORPORATE REPORTING CHANGE [PDF]
Annals of the University of Oradea: Economic Science, 2015 The topic of corporate reporting is very actual being subject of preoccupation of the main international regulatory and professional organisms in the accounting area. Hence, our study targets a priority research area. Its main objective is to discuss the
Farcas Teodora Viorica
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EVOLUTION AND QUALITY OF FINANCIAL REPORTING IN ROMANIA: AN OVERVIEW FROM 1990 TO PRESENT [PDF]
Annals of the University of Oradea: Economic Science, 2015 The results of a business activity are concentrated in the financial reports; accounting is the instrument that provides these reports to internal and external users in order to help users to make useful economic decisions.
NICHITA Mirela, GAJEVSZKY Andra
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ACCOUNTING AND FINANCIAL REPORTING IN A CHANGING ENVIRONMENT: HISTORICAL AND THEORETICAL PERSPECTIVES [PDF]
Over time, a changing environment has produced changes in the types of accounting information and in the dissemination of such information (financial reporting). Certain changes in the environment do impel changes in accounting.
Stanley Salvary
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A Closer Look to the Conceptual Framework [PDF]
بررسیهای حسابداری و حسابرسی, 1995 The Purpose of the Present article is to examine ways in which a statement of financial reporting objectives (Conceptual Framework) can be expected to improve the quality of company financial reporting.
ویدا مجتهد زاده
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INNOVATIONS IN SOCIAL AND ENVIRONMENTAL REPORTING BASED ON THE KNOWLEDGE OF STAKEHOLDERS’ INFORMATION NEEDS [PDF]
Starting form the accounting status as a social and institutional practice and the economic role of financial reporting, the paper addresses the issue of social and environmental accounting and reporting regulation.We propose an analysis of the main ...
GUSE Gina Raluca +3 more
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The Conceptual Framework for Financial Reporting as an Upper Domain Ontology for Financial Reporting [PDF]
, 2015 The Conceptual Framework for Financial Reporting (CFfFR) was developed to guide the preparation and use of financial reports. The stated goals of the CFfFR are ambitious and general consensus is that the CFfFR fails to achieve the stated purpose.
Gerber, Aurona +2 more
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A stakeholder reporting model for semi-autonomous public sector agencies: the case of the workers' compensation agency in Newfoundland, Canada [PDF]
There is increased public pressure for governments to be more accountable for their actions. A particular area of concern relates to the trend of many governments to delegate responsibility for certain public services to agencies.
Rixon, Daphne Louise
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Conceptual framework for financial reporting: current state, development and application outlook in Ukraine [PDF]
, 2013 This paper presents cardinal improvements to Conceptual Framework for Financial Reporting, analysis of actual National Regulations (Standards) of Accounting Reporting, recommendations on converging it to ...
Kuzina, R. +2 more
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MACROECONOMIC OUTLOOK THROUGH THE EYES OF INVESTORS: FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENT [PDF]
Challenges of the Knowledge Society, 2014 A country's economy growth is depending on the investments, either direct or indirect, made in it. Also, the level of the foreign direct investments is a relevant indicator for other potential investors.
Olivera Ecaterina OROS
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The Pure Logic of Accounting: A Critique of the Fair Value Revolution [PDF]
When international accounting standards were renamed to become international financial reporting standards, this seemed to imply that accounting no longer needed to exist, but rather had to be reconsidered as a part of financial communication and ...
Yuri Biondi
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