Results 11 to 20 of about 818,900 (309)

The impact of applying International Financial Reporting Standards (IFRSs) on audit fees (An exploratory study of the opinions of a sample of Iraqi auditing firms and offices)

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, Muhannad Abbas Ayyash, Ahmed Ali Salman   +2 more
doaj   +1 more source

AUDIT FEATURES OF THE FIRST IFRS FINANCIAL STATEMENTS

Фінансово-кредитна діяльність: проблеми теорії та практики, 2022
. This article focuses on the financial audit of the first financial statements prepared in accordance with International Financial Reporting Standards (IFRS).
A. Lyubenko, N. Znak, O. Karpachova
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ABOUT THE FINANCIAL REPORTING ON THE CAPITAL MARKETS IN THE EUROPEAN UNION: REQUIREMENTS OF USING THE IFRS AND THE EQUIVALENCE OF THIRD COUNTRY ACCOUNTING STANDARDS

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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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
openaire   +1 more source

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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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
doaj   +1 more source

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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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
doaj   +1 more source

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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