Search Results - subject:"Financial statements."

Proposal for improved financial statements under IFRS

Baksaas, Kjell Magne; Stenheim, Tonny - In: Cogent business & management 6 (2019), pp. 1-24

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 …

Persistent link: https://www.econbiz.de/10012114582

Investments in associates and joint ventures

Tănase, Alin Eliodor; Calotă, Traian Ovidiu; Oncioiu, … - In: Academic journal of economic studies 5 (2019) 1, pp. 47-50

Persistent link: https://www.econbiz.de/10012035753

Relationship between legislation and accounting errors from the point of view of business representatives in the Czech Republic

Paseková, Marie; Kramná, Eva; Svitáková, Bohumila; … - In: Oeconomia Copernicana 10 (2019) 1, pp. 193-210

Persistent link: https://www.econbiz.de/10012230289

The disclosure of Non-GAAP performance measures and the adoption of IFRS : evidence from Japanese firms' experience

Shibasaki, Yuta; Toyokura, Chikara - 2019

Persistent link: https://www.econbiz.de/10013454059

A management focused tool for developing pro-forma financial statements

Jalbert, Terrance - In: International journal of management and marketing … 12 (2019) 1, pp. 61-86

Persistent link: https://www.econbiz.de/10012163507

Konzernrechnungslegung kompakt

Fröhlich, Christoph - 2022 - 4. Auflage

Persistent link: https://www.econbiz.de/10014022618

The influence of profit, revenues and debt on audit prices in large companies : insights from Slovenia

Horvat, Tatjana; Travner, Urška; Skoko, Hazbo; Bobek, Vito - In: Economic research 35 (2022) 1,1, pp. 778-798

Persistent link: https://www.econbiz.de/10014374910

The value relevance of earnings, book values, and other accounting information and the role of economic conditions in value relevance : a literature review

Dunham, Lee M.; Grandstaff, Jaime L. - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 2, pp. 237-272

Persistent link: https://www.econbiz.de/10013325976

Improving the formation of financial statements in accordance with international standards as the most important instrument for international economic integration

Druzhilovskaya, Tatyana Y.; Druzhilovskaya, Emilia S.; … - In: Current Problems of the World Economy and International …, (pp. 219-231). 2022

Persistent link: https://www.econbiz.de/10013262885

Tunnelling, fraudulent financial statements and regulation effects : Chinese evidence

Wei, Yi; Chen, Jianguo; Wirth, Carolyn - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 3, pp. 614-624

Persistent link: https://www.econbiz.de/10012821588