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THE ACCOUNTING TREATMENT OF THE TOURISM UNIT’S FINANCIAL STATEMENTS IN AGREEMENT WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS [PDF]
Annals of the University of Petrosani: Economics, 2011 Financial statements should be presented on a going-concern basis unless management intends to liquidate the tourism unit or cease trading. If not presented on a going concern basis, the fact and rationale for not using it should be disclosed ...
BOGDAN RĂVAŞ
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STUDY OF THE PROVISIONS CONCERNING THE AUDIT OF LESS COMPLEX ENTITIES FINANCIAL STATEMENTS [PDF]
Economica, 2021 The International Auditing and Assurance Standards Board (IAASB) has decided to issue a new International Standard on Auditing for the audit of less complex entities.
Liudmila LAPITKAIA
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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
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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN LEMBAGA KESEJAHTERAAN SOSIAL ANAK YAYASAN HAMBA
Abdimas Altruis, 2021 This community service activity aims to assist The Child Welfare Institution (LKSA) of the HAMBA Foundation in preparing financial statements. Based on the initial observations, this foundation has not prepared financial statements in accordance to ...
Fr. Reni Retno Anggraini +2 more
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IFRS as a determinant of the quality of financial reporting in the Republic of Serbia [PDF]
Ekonomija: teorija i praksa, 2022 The development processes which shaped the today's world market and international financial institutions have caused the need for financial statements standardization and harmonization at the global level.
Anđelković Danijela, Ivaniš Miloš
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Social Determinants of Health, 2023 Background: Financial statements are one of the main ways for companies to communicate in order to provide financial and non-financial information to their stakeholders.
Norallah Khodadadi +3 more
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Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors [PDF]
مجله دانش حسابداری, 2019 Objective: In the past few decades, the role of small entities in economies has recieved special attention due to their noticeable performances and supports for big entities’ activities. Ignoring the specific features of these entities in the preparation
Seyed Javad Delavari +1 more
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مجلة الدراسات الاقتصادية والادارية, 2023 The research aims to demonstrate the impact associated with the adoption of the application of "International Financial Reporting Standards (IFRS)" on audit fees, by identifying the theoretical aspects of the concepts associated with each of the ...
Mahdi Abbas Abadi +2 more
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The Impact of Accounting Harmonization on Financial Statements Quality in Serbia
Economic Analysis, 2019 The general process of the world market globalisation and the great influence of international financial organisations, especially the IMF and the World Bank, caused the need for standardisation and harmonisation of financial statements of the ...
Danijela Anđelković, Danijela Zubac
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Studies and Scientific Researches: Economics Edition, 2013 The need to build a single European market and to ensure the competitiveness of the community capital markets led to the involvement of European Union in the convergence process taking place on a global level in the realm of financial reporting.
Aristita Rotila
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