Results 31 to 40 of about 73,008 (148)

Kualitas laporan keuangan dan faktor-faktor yang mempengaruhinya

Indonesia Accounting Journal, 2019
The purpose of this study is to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality
Silvia Almar’atus Sholohah, Ardiani Ika Sulistyawati, Aprih Santoso   +2 more
doaj   +1 more source

Literature Reflection on Financial Statement Consolidation from the Perspective of the Statement of Financial Accounting Standards (PSAK)

Escalate : Economics and Business Journal
This article aims to analyze and compare consolidated financial statements from year to year based on the provisions and guidelines stipulated in the Statement of Financial Accounting Standards (PSAK). Using a literature review approach, this study highlights changes in presentation, disclosure, and the impact of the implementation of the latest PSAK ...
null Siti Nur Aini, null Elvira Fitri Nuraini, null Dionisius Andika Wisnu Pradana, null Endang Kartini Panggiarti   +3 more
openaire   +1 more source

Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards. Evidence from the two capital markets ( Iran and Singapore) [PDF]

پژوهش‌های تجربی حسابداری, 2017
Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards.
hamzeh didar, sonia vakili
doaj   +1 more source

Consolidated Financial Statements – in IAS 27 perspective

Studies and Scientific Researches: Economics Edition, 2012
The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS) even since 1976 with the publication of IAS 3 ...
Mihai Deju
doaj   +1 more source

Fraudulent Financial Statement: Evidence from Statement on Auditing Standard No. 99

Gadjah Mada International Journal of Business, 2009
The goals of this study are to empirically identify fraud risk factors and construct a model to predict the likelihood of financial statement frauds based on SAS No. 99. Employing logistic regression on 143 firms, this research  finds that fraud risk factor proxies for Pressure—net profit/total assets—and Opportunity— inventory/total assets ratio ...
openaire   +4 more sources

Exemptions Resulting from the International Public Sector Accounting Standards (IPSAS) and European Standards for Intangible Investment, Inventories and Personnel Expenditures in Public Entities

Buletinul Ştiinţific al Academiei Trupelor de Uscat, 2019
Simultaneously with the globalization of economies, it was necessary the adoption and implementation of international accounting standards for the public sector also.
Enache Corina
doaj   +1 more source

THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTS

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The information about a business coming from the accounting system has got an important decision-making impact on both internal and external receivers. The information should be reliable and internationally comparable, hence the need to harmonize the legislation in this area is currently one of the basic challenges of accounting.
openaire   +9 more sources

COMPARATIVE FINANCIAL STATEMENTS. CONVERGENCE VERSUS DIVERGENCE [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010
In this paper I compared the Romanian financial statements with the US GAAP financial statements in terms of two criteria: first the reference period and secondly the shape, structure and content of financial statements.
Nicolae ECOBICI
doaj  

Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java

Shirkah, 2016
Indonesian Accountant Association (IAI) has issued the statement of financial accounting standards No. 109 (PSAK No. 109) regarding zakat, infaq, sadaqah (ZIS).
Henny Triyana Hasibuan
doaj   +1 more source

Non-recognition of internally generated brands: implications for the usefulness of financial statements

Journal of Economic and Financial Sciences, 2015
International Accounting Standard 38 (IAS38) prohibits the recognition of internally generated brands as assets. This article explores the implications of this prohibition for the usefulness of financial statements, focusing on the implications for note ...
Pieter Van Aardt Van Der Spuy
doaj   +1 more source