direct affinity with corporate financial reporting in general and corporate financial statements in particular. It is also … business financial statements. Findings: Investigations show that given that businesses transact or compete with each other at …

The benefits that users gain from financial statements depend on clear and concise presentation of the underlying … economics. The current IFRS regulation on presentation of primary financial statements suffers from several flaws. This paper … a set of alternative financial statements. The paper concludes with proposed modifications of the current financial …

associated with the likelihood of having tax-related misstatements in the financial statements, and (2) whether the disclosure of … the need to restate prior years' financial statements for a tax-related reason influences tax-related financial statement … financial statements. We also find that in the year in which the need to restate prior years' financial statements is announced …

is fundamental for the financial statements’ users. This article identifies compliance with the ”IAS 2 Inventories …“ requirements in consolidated financial statements of selected Czech companies. After determining criteria for the issuer’s sample …

, the quality of external audit positively affects the detection of fraud and anomalies within financial statements. …