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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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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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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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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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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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Accounting Standards and the Value Relevance of Financial Statements

Asian Journal of Empirical Research, 2019
Using the data of 68 Malaysian listed firms, this study attempts to examine the relationship between accounting standards and the value relevance of financial statements. It also explores the difference in accounting treatment between accruals accounting and cash accounting, and evidence of supplies.
Shafi Mohamad, Ooi Chee Keong, Syed Ehsanullah   +2 more
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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.
Cahyono, Yadi, Nurmala, Putri
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ASPECTS CONCERNING INTERIM FINANCIAL REPORTING IN ROMANIA: STANDARDS AND REGULATIONS

Studies and Scientific Researches: Economics Edition, 2014
The mechanisms employed for the communication of accounting information that is necessary for users in their economic decision-making process consist of the financial statements of an entity.
Aristita Rotila
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Reading the New Standard ISA700

Studies and Scientific Researches: Economics Edition, 2010
Review of permanent professional standards is a requirement for professional bodies of professional accountants, resulting in broader processes of globalization and harmonization.
Daniel Botez
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