Results 281 to 290 of about 818,900 (309)

Development of Financial Statements in Travel Companies on International Standards (IFRS)

Journal of Tourism & Hospitality, 2018
The article considers issues on improving financial reporting in tourist companies on the basis of international standards, as well as a result of conducted exploratory and deductive analysis to simplify the procedure for the correct calculation of the financial result in tourism companies, offers are made, conclusions are drawn on the studies.
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Accounting Standards for Business Enterprises No. 33—Consolidated Financial Statements

2015
Article 1 This standard, formulated in accordance with ASBE—Basic Standard, should be applied in the preparation and presentation of consolidated financial statements for a group of entities under the control of a parent.
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Accounting standards and value relevance of financial statements: An international analysis

Journal of Accounting and Economics, 2000
Abstract Using 17,743 firm-year observations of industrial companies in 21 countries from 1991 to 1997, this paper finds that the use of accrual accounting (versus cash accounting) negatively affects the value relevance of financial statements in countries with weak shareholder protection.
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Emissions trading in financial statements: new Italian accounting standards

2013
Interest in the topic of sustainable business derives from the realization of the scale of the detrimental environmental effects provoked by industrial activity. Consequently, a growing sense of responsibility, at both a political and corporate level, regarding environmental protection, is developing.
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Analysis on the Impact of New Financial Instrument Standards on Financial Statements

Foreign Language Science and Technology Journal Database Economic Management, 2021
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The Effect of Accounting Standards on Financial Statements

2023
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Standards of Disclosure in Financial Statements

2020
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Statement no.109 Financial Accounting Standard 115

Journal of Financial Services Research, 1996
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Lost in standardization: Effects of financial statement database discrepancies on inference

Journal of Accounting and Economics, 2023
Kai Du, Steven Huddart, Xin Daniel Jiang
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A Study of Impact of IFRS Convergence in India on Debt–Equity Components of Financial Statements

Global Business Review, 2023
Saumya Jain
exaly