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Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, 2015 The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of ...
Zita Drábková
exaly +3 more sources
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2005 The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world.
Mihaela Onica
doaj +4 more sources
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
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
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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
doaj +1 more source
Determination of audit activity in modern conditions [PDF]
, 2009 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 ...
Drews, P. +6 more
core +2 more sources
Ekonomski horizonti, 2022 This study essentially examines the audit effort as a possible determinant of the abnormal audit fees evinced in International Financial Reporting Standards-based financial statements. Therefore, the secondary data were sourced from the audited annual reports and the relevant financial statements of the Nigerian listed banks for the period of ...
Henry Emife Monye-Emina, Edirin Jeroh
openaire +2 more sources
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
doaj +1 more source
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
doaj +1 more source
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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