Results 31 to 40 of about 1,166,502 (265)

Going concern in the financial reports of listed companies during the COVID-19 pandemic – the results of an empirical study [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2021
Purpose: The objective of this article is to assess how many entities have faced going concern problems and to identify what uncertainties may affect a going concern, especially during the COVID-19 pandemic.
Ewa Chrostowska, Katarzyna Koleśnik
doaj   +1 more source

Implementation possibilities for the concept of management accounting in the Republic of Macedonia [PDF]

open access: yesEkonomski Pogledi, 2016
The actual business conditions which are featured with great number of changes in the social and political system in the Republic of Macedonia have their impact in all the spheres of the social life, including the accounting-management profession.
Koleva Blagica   +2 more
doaj   +1 more source

LAPORAN KEUANGAN BADAN AMIL ZAKAT NASIONAL (BAZNAS): PERSPEKTIF AKUNTANSI SYARIAH DAN PENCEGAHAN FRAUD

open access: yesEl Muhasaba: Jurnal Akuntansi, 2022
The Indonesian Institute of Accountants (IAI) as an accounting professional organization in Indonesia striven to contribute in the context of realizing a good accounting system for an OPZ, through the published of PSAK 109. This study aims to analyze and
Riskiyatur Rohemah   +1 more
doaj   +1 more source

Corporate Social Responsibility and Firms’ Financial Performance: A Study of Nigerian Consumer Goods Companies

open access: yesEconomics and Business, 2021
The study is based on corporate social responsibility and financial performance of companies in Nigeria. The study focuses on the issues and ideologies that surround the practices of corporate social responsibility by consumer goods companies in Nigeria.
Emamoke Jarikre Victor   +1 more
doaj   +1 more source

Standards of Financial Reporting [PDF]

open access: yesDoğuş Üniversitesi Dergisi, 2000
Finansal yapilari gelismis ulkeler uzun zaman once finansal raporlama icin gerekli muhasebe standartlarini olusturmuslardir. Buna bagli olarak, finansal raporlamada saglanacak standardizasyonun, finansal piyasalari gelistirecegi soylenebilir. Turkiye ilk defa banka raporlarinda bu standartlari uygulamaya 1986 yilinda basladi.
openaire   +3 more sources

Pendampingan Penyusunan Laporan Keuangan sesuai Standar Akuntansi bagi Pelaku UMKM di Jatiluhur Bekasi

open access: yesAmalee, 2023
In general, not all MSMEs are able to prepare financial reports in running their business. On the one hand, company owners want financial statements as a condition for bank credit.
Ria Ria, Kumba Digdowiseiso
doaj   +1 more source

Auditing public schools' financial records: A study of financial management from the eyes of relevant stakeholders

open access: yesPerspectives in Education, 2023
The demand for proper financial management in schools is dictated by the South African Schools Act 84 of 1996, Section 43(1), according to which public schools must retain a suitably qualified accountant registered in terms of the Public Accountants and
Simon Diatleng Sebidi   +2 more
doaj   +1 more source

Going concern assessment made in financial reports by management boards of listed real estate companies in Poland during the COVID-19 pandemic [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2023
Purpose: The objective of this article is to determine how many real estate entities have tackled going concern problems, to identify the going concern uncertainties disclosures, especially during the COVID-19 pandemic, and to assess the going concern ...
Ewa Chrostowska
doaj   +1 more source

The Irony of Financial Reporting

open access: yesJournal of Accounting, Finance and Auditing Studies, 2022
FINDINGS: Recommendations and proposals were presented at the end of the study for dealing with the matter of irony in the financial reporting system.
openaire   +2 more sources

Importance of Inventory in Ensuring Accurate Presentation of Financial Reporting by Public Sector Entities [PDF]

open access: yesФинансовый журнал, 2020
The development of accounting for public sector entities and its convergence with public sector IFRS pose new methodical and methodological problems. Inventory is essential to ensure faithful representation of financial reports provided to users.
Tatyana G. Arbatskaya
doaj   +1 more source

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