Search Results - subject:"Elements of Financial Statements"

Elements of Financial Statement of Public Sector Entities Definition

Zelenka, Vladimír - In: Český finanční a účetní časopis 2014 (2014) 3

of financial statements of public sector entities are: capacity of asset in the form of service potential and economic …, there are some important differences between both sectors. The most important peculiarities of determination of the elements …

Persistent link: https://www.econbiz.de/10011194690

КОНЦЕПТУАЛЬНЫЕ ОСНОВЫ УСОВЕРШЕНСТВОВАНИЯ ФИНАНСОВОЙ ОТЧЕТНОСТИ НЕГОСУДАРСТВЕННЫХ ПЕНСИОННЫХ ФОНДОВ

ГУРА Н.; ЦЫБУЛЬНИК М. - In: Вісник Киiвського … (2013) 3, pp. 33-38

Раскрыты особенности деятельности негосударственных пенсионных фондов и учета в них. Определены составляющие элеме нтов финансовой отчетности, предложено...

Persistent link: https://www.econbiz.de/10011248721

Theoretical basis for the creation of normative texts in the USA in contrast to the theoretical basis of IAS / IFRS - a conceptual framework

Mládek, Robert; Krupová, Lenka - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 42-58

A comparison of the conceptual frameworks underlying International Financial Reporting Standards (IFRS / IAS) and American Generally Accepted Accounting Principles (US GAAP) reveals a striking theoretical similarity between the two. Unfortunately, this similarity is masked by an even more...

Persistent link: https://www.econbiz.de/10004963502