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Usage of internal statements in making consolidated financial statement
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016 The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies. As consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they let you gauge the overall health of an entire group of companies as ...
V.N. Herman
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The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
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Financial Communication Through The Financial Statements According To The International Accounting Settlements [PDF]
Annales Universitatis Apulensis Series Oeconomica, 2008 The major financial statements are designed to provide a picture of theoverall financial position and performance of the business. In order to provide thisoverall picture, the accounting system will normally produce five major financialreports on a regular recurring basis.
Elena Hlaciuc +2 more
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Recognition of criminal activities in the process of audit of financial statements [PDF]
Ekonomski Pogledi, 2016 Lately, fraud in the financial statements of the company are becoming more frequent. According to the legal framework of a broad concept of crime,it is not the rare case that the leadership misrepresents financial statements for maintaining investors ...
Gavrilović Marina
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A study on relationship between internal auditing and quality of financial statement [PDF]
Management Science Letters, 2014 The primary objective of most financial statements is to provide a concentrated as well as categorized reports on financial performance and flexibility to help decision makers reach suitable financial decisions.
Maryam Abulghasemi Komeleh +1 more
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TAXONOMY OF FINANCIAL STATEMENTS ACCORDING TO INTERNATIONAL STANDARTS
Scientific Bulletin of Kherson State University. Series Economic Sciences, 2021 Starting in 2020, some businesses in Ukraine will submit financial statements to government agencies in eXtensible Business Report-ing Language format. These changes in the current legislation require companies that fall under this legislation to use new approaches in preparing and submitting financial statements. eXtensible Business Reporting Language,
Kulyk V., Levchenko Z., Yermolaieva M.
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External auditing role and responsibility in detection and prevention enterprise financial statements frauds [PDF]
Ekonomski Pogledi, 2016 Reliable, relevant and objective enterprise's financial statements are the most important sources of key information for many internal and external users.
Dimitrijević Dragomir
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The importance of internal control for agricultural organizations and ways to improve it [PDF]
E3S Web of Conferences, 2020 The article reveals the important role and importance of internal control for agricultural organizations, its purpose and objectives are given. It is noted that the internal control system is a set of methods and techniques that ensure compliance with ...
Panferova Liya
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Internal Audit Chief Turnover; the Quality of Financial Reporting and Audit Report Delay [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: The role of the internal audit chief is pivotal in the internal audit sector, as they play a crucial role in enhancing the company's internal controls and ensuring the quality of financial reporting.
Azam Valizadeh Larijani, Fahimeh Hasani
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JAS (Jurnal Akuntansi Syariah), 2020 Regional Autonomy requires the Regional Government to be able to provide the best service to the community. One form of the service is to provide transparent financial information. The purpose of this research was to determine the internal control system
Sri Rahmany, Fatimah Fatimah
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