Results 11 to 20 of about 1,517,741 (306)
Russian Financial Statements Database: A firm-level collection of the universe of financial statements [PDF]
Scientific DataThe Russian Financial Statements Database (RFSD) is an open, harmonized collection of annual unconsolidated financial statements of the universe of Russian firms in 2011–2023.
Sergey Bondarkov +2 more
doaj +2 more sources
The Importance of Financial Statements in Clinical Practice [PDF]
Plastic and Reconstructive Surgery, Global OpenBackground:. Financial statements provide vital information to department chiefs and hospital leadership alike. They reflect departmental performance and guide critical financial decisions for their teams.
Rajiv Chandawarkar, MD, MBA +4 more
doaj +2 more sources
Fraud in financial statements [PDF]
Oditor, 2022 It is a well-known fact in the scientific and professional public that there is no perfect financial reporting. The complexity of the company's operations on the one hand and the impossibility of monitoring the development of accounting rules to record ...
Gogić Nemanja
doaj +1 more source
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
Determination of audit activity in modern conditions [PDF]
, 2018 The task of compulsory audit of financial statements is the provision of reasonable assurance that is accepted and performed by the entity in accordance with the requirements of this Law and international standards of audit by checking the financial ...
Siketina, Natalya Hennadievna
core +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
Accounting Statements and Their Transformation
Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu, 2018 The necessity for studying the current performance of the accounting statements system, finding out its transformation trends and justifying the vectors for its further improvement are substantiated.
M. V. Koryagin
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