Search Results - subject:"Financial statements."

What Kind of Accounting Standards Should the IASB Write?

Tokar, Mary - In: Journal of Accounting and Management Information … 14 (2015) 3, pp. 439-452

This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...

Persistent link: https://www.econbiz.de/10015196004

A comparison of financial performance of Czech credit unions and European cooperative banks

Kuc, Matěj; Teplý, Petr - 2015

Czech credit unions have been yet criticized by both academics and regulatory representatives for its business based on moral hazard and excessive risk taking. This paper empirically assesses financial performance of Czech credit unions in relation with other European cooperative banks in terms...

Persistent link: https://www.econbiz.de/10011340614

Análisis económico-financiero de las empresas concesionarias de automóviles en España

Rico Belda, Paz - In: Revista de Métodos Cuantitativos para la Economía y … 20 (2015), pp. 95-111

This paper makes an economic and financial analysis of car dealerships in Spain, using data from SABI database. Moreover, it analyses the economic and financial characteristics of firms that determinate that, in the same crisis context, some firms manage to have positive profit, while other ones...

Persistent link: https://www.econbiz.de/10011787575

Disclosure of risk information in the European banking sector

Klepczarek, Emilia - 2015

The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...

Persistent link: https://www.econbiz.de/10012232301

International standards for financial reporting: Harmonization in Macedonia

Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS Journal of Economics 6 (2015) 2, pp. 233-240

A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international...

Persistent link: https://www.econbiz.de/10011533275

The role of a company's internal control system in fraud prevention

Dimitrijevic, Dragomir; Milovanovic, Vesna; Stancic, … - In: e-Finanse: Financial Internet Quarterly 11 (2015) 3, pp. 34-44

companies. Special attention was paid to fraud in financial statements since it can cause the most serious damage leading to …

Persistent link: https://www.econbiz.de/10011551457

Genesis and Development of Consolidated Financial Statements

Bezverkhiy, Kostyantyn - In: Accounting and Finance (2015) 1, pp. 8-13

In the context of economy globalization it is the mission of consolidated financial statements to meet demands of users … and development of consolidated financial statements of companies. Historical prerequisites of genesis of consolidated … financial statements are shown as well as factors which conduced to their spreading. The approaches are elucidated to …

Persistent link: https://www.econbiz.de/10011268353

CONSOLIDATED FINANCIAL STATEMENTS – A NEW REPORTING PRACTICE IN THE PUBLIC SECTOR

CÎRSTEA, Andreea; CÎRSTEA, Stefan-Dragos - In: Management Intercultural (2015) 33, pp. 53-60

the introduction and presentation of consolidated financial statements in the public sector in the European Union (EU … made in order to introduce and present a set of consolidated financial statements in the public sector, either at central …

Persistent link: https://www.econbiz.de/10011268683

WAYS HIERARCHY OF ACCOUNTING ESTIMATES

VALENTIN, SERBAN CLAUDIU; ANDREEA, NASTASIE MIHAELA - - In: Annals - Economy Series 1I (2015) January, pp. 271-275

Based on one hand on the premise that the estimate is an approximate evaluation, completed with the fact that the term estimate is increasingly common and used by a variety of both theoretical and practical areas, particularly in situations where we can not decide ourselves with certainty, it...

Persistent link: https://www.econbiz.de/10011211841

Disclosure of risk information in the European banking sector

Klepczarek, Emilia - Instytut Badañ Gospodarczych (IBG) - 2015

Persistent link: https://www.econbiz.de/10011271769