Results 41 to 50 of about 73,008 (148)

Acquisition of real estate as investment property according to national and international accounting standards – case of Croatia

Ekonomski Vjesnik, 2020
The accounting treatment of real estate varies depending on the intended purpose of the acquired property. This paper discusses the theoretical and practical aspects of the accounting standards for treatment of the item investment property according to ...
Ivana Mamić Sačer, Ivana Pavić, Mateja Brozović   +2 more
doaj  

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH

Jurnal Akuntansi, 2019
Respondents in this study are The Chief of Regional Work Unit, Chief of Financial Officer and Financial Officer of Regional Work Unit Bengkulu Province. The analysis method used SmartPLS 1.0 M3 program.
Gusrya Indah Sari, Fadli Fadli
doaj   +1 more source

Disclosure of Subsidiaries with Non-controlling Interest in Accordance with IFRS 12: Case of Materiality

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2016
Consolidated financial statements present aggregated information for parent company and its subsidiaries. For non-wholly owned subsidiaries, International Financial Reporting Standards require non-controlling interest to be presented within consolidated ...
Tereza Gluzová
doaj   +1 more source

The Financial Accounting Standards Towards Small Middle Enterprise to The Financial Statement

TIN: Terapan Informatika Nusantara
The Micro, Small and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy due to their ability to adapt to rapid market changes, an advantage that large corporations lack. Supporting MSMEs is vital to ensure their sustainable growth, while opening up more business and employment opportunities.
Andini Puspita Sari, Vina Arnita, Wan Fachruddin   +2 more
openaire   +1 more source

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN

Jurnal Riset Akuntansi Terpadu, 2019
This study aims to look at the effect of applying government accounting standards to the quality of financial statements and the influence of accounting information systems on the quality of financial statements.
Neneng Sri Suprihatin, Arinda Ayu Ananthy   +1 more
doaj   +1 more source

CONVERTING FINANCIAL STATEMENTS TO INTERNATIONAL STANDARDS (IFRS)

The global transition to International Financial Reporting Standards (IFRS) is transforming how businesses report financial data, leading to increased transparency, comparability, and credibility in global markets. This study delves into the process of converting financial statements to IFRS, emphasizing the quantitative and qualitative impacts on ...
openaire   +1 more source

CONSOLIDATED FINANCIAL STATEMENTS IN UKRAINE: NORMATIVE AND LEGAL REGULATION STATE

Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016
The development of big business in Ukraine has led to the need to release a number of domestic companies and their groups and associations to the international financial market which was the prerequisite of the needs of users of financial statements to ...
S.V. Kucher
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Organization of the Statutory Audit of Financial Statements in Romania

Studies and Scientific Researches: Economics Edition, 2010
Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers ...
Gabriela Ungureanu
doaj   +1 more source

THE IMPORTANCE OF THE MANAGEMENT COMPANY BY USING THE INTERNATIONAL ACCOUNTING STANDARDS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019
Managing the company requires a higher degree of standardization of processes, decision-making, decisionmaking, application of standard operating methods in companies, the use of international accounting standards, the standard of international ...
BORISLAV MARIĆ, SANDA NASTIĆ, BOGDAN LABAN, VERA POPOVIĆ, SLOBODAN POPOVIĆ   +4 more
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PRESENTATION AND ADJUSTMENT OF FINANCIAL STATEMENTS IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS

This study examines the methodological and practical aspects of transforming financial statements prepared under National Accounting Standards of Uzbekistan (NASU) into financial statements compliant with International Financial Reporting Standards (IFRS).
Tashmanov, Golib, Onorboyev, Shuxratjon
openaire   +2 more sources