Results 1 to 10 of about 6,586 (215)
Proposal for improved financial statements under IFRS
Cogent Business & Management, 2019 The benefits that users gain from financial statements depend on clear and concise presentation of the underlying economics. The current IFRS regulation on presentation of primary financial statements suffers from several flaws. This paper identifies and
Kjell Magne Baksaas, Tonny Stenheim
doaj +2 more sources
Al-Arbah, 2022 Purpose - This study aims to analyze the presentation of the financial statements of what factors influence the presentation of the financial statements of Islamic microfinance institutions according to PSAK 101. Method - This study aims to explore the
Naili Saadah
doaj +1 more source
, 2023 This chapter examines the financial reporting requirements and presentation formats for annual financial statements in various European jurisdictions. The study focuses on the implementation of EU Directive 34/2013, which introduced different categories of undertakings and financial reporting requirements tailored to the size of the entities.
Michele Bertoni, Ugo Sostero
openaire +2 more sources
Revista Criterio Libre, 2020 This article aims to clarify the concept of responsibility in the preparation, elaboration and presentation of financial statements in companies and their relationship with those in charge of legal representation (administrator) and the
Bibiana Rendón Álvarez +2 more
doaj +1 more source
Determinants of Pentagon Fraud in Detecting Financial Statement Fraud and Company Value
Majalah Ilmiah Bijak, 2021 Purpose of this study was to analyze the determinants of fraud pentagon, namely pressure, opportunity, rationality, capability and arrogance of fraudulent financial statements and value. company.
Heru Satria Rukmana
doaj +1 more source
ANALISIS RASIO SOLVABILITAS PADA PERBANKAN SYARIAH YANG TERDAFTAR DI JII70
Finansia, 2023 The increase in company debt will be inversely proportional to the increase in profits, the higher the company's debt, the lower the profit obtained, but the increase in debt is precisely in line with the increase in profits.
Iva Faizah, Muhammad Tahir
doaj +1 more source
Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara
Disclosure, 2021 The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in accordance with SAK ETAP in which there are balance ...
Zahrah Indah Ferina +2 more
doaj +1 more source
Influence of Shadow Economy on Forming the Indicators of Enterprises’ Financial Statements
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2018 The article is devoted to the study of the shadow economy, the common features of such an economy in different countries are clarified, and the ways for solving this problem are presented.
G.Yu. Khomenko, A.M. Moshak
doaj +1 more source
External auditing role and responsibility in detection and prevention enterprise financial statements frauds [PDF]
Ekonomski Pogledi, 2016 Reliable, relevant and objective enterprise's financial statements are the most important sources of key information for many internal and external users.
Dimitrijević Dragomir
doaj +1 more source
Discrete Dynamics in Nature and Society, 2022 As the investing enterprise brings the invested enterprise into the consolidation scope, the number of the items in the consolidated financial statements is enlarged relative to the parent company’s financial statements, which is called the amplification
Ximing Zhan, Mengying Zhao, Lijuan Yan
doaj +1 more source