Results 11 to 20 of about 67,764 (262)

Analysis Fraudulent Financial Statement With Element Statement on Auditing Standards (SAS) No. 99

EAJ (Economic and Accounting Journal), 2022
The purpose of this research is to analyze the factors of fraudulent financial statement with element contained in the Statement on Auditing Standards (SAS) NO. 99. The dependent variable in this research is fraudulent financial statement. The independent variable of this research uses the elements contained in SAS NO.
Yadi Cahyono, Putri Nurmala
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Financial statements as a management tool [PDF]

Management Science Letters, 2020
Current financial statements are a comprehensive description of the enterprise, which characterize not only their financial and property status, but also the risks and prospects that allows making a comprehensive picture of the market activities.
Ulyana V. Pelekh, Nadiia V. Khocha, Hanna V. Holovchak   +2 more
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Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards

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
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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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Compliance of Financial Statements of Small and Very Small Companies with the Provisions of Business Accounting Standards

Socialiniai Tyrimai, 2020
At the end of the financial year, companies’ accounting departments prepare sets of financial statements which are the most important regulated information source for assessing the company’s financial state and its performance.
Giedrė Balkytė, Milda Kvekšienė, Lina Striaukaitė   +2 more
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Accounting association of the European area [PDF]

Oditor, 2018
Understanding that priority activities of national and international accounting institutions should be in the process of establishing and building accounting principles and standards (these principles and standards must be observed by companies when ...
Prelić Jovan, Nešić Branko, Gajić Tamara   +2 more
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PELATIHAN PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN UNTUK USAHA MIKRO, KECIL, DAN MENENGAH YANG BERBASIS STANDAR AKUNTANSI KEUANGAN (SAK) ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DI DESA MUARA JALAI KECAMATAN KAMPAR UTARA KABUPATEN KAMPAR

Dinamisia, 2017
One professional management is in the preparation of financial statements follow Financial Accounting Standards (IFRSs) which has been officially in force in Indonesia as a reference book and standards in preparing and presenting financial statements of ...
Dini Onasis, Wita Dwika Listihana, Afvan Aquino   +2 more
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ENVIRONMENTAL OBLIGATIONS OF RUSSIAN ORGANIZATIONS: THE PARADOX OF INFORMATION DISCLOSURE DEPENDING ON APPLICABLE STANDARDS

Вестник университета, 2020
The article сarries out an analysis of the reflection of the consequences of environmental disasters and the corresponding preventive measures on the example of the consolidated financial statements of the Group of mining and metallurgical companies ...
O. V. Zhukova
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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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EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES [PDF]

Malaysian E Commerce Journal, 2019
This paper discussed the Evolution, Implementation and Effects of International Accounting Standards in the Philippines. Rules and standards governing the accountancy profession in the Philippines is under R.A 9298.
Elaine Joy C. Apat, Jay Pee D. De Villa, Venus C. Ibarra   +2 more
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