by the manifestation of bankruptcy 2 years after the date of the financial statements of reference. All tests were …

. The target population included all the companies from the Timis County that have submitted financial statements to the … has thus employed 33,064 yearly financial statements. Considering the relationship between the autonomy ratio and the …

taken into account in drawing up the financial statements. Some of them can fundamentally changing financial position of the … presented in the financial statements shall constitute a procedural obligation. Auditor`s procedure is based on the provisions … that in the financial statements shall be presented all treatment and appropriate information concerning subsequent events. …

The structure and the constituent parts of financial statements are regulated at a national level, mainly by Accounting … Financial Statements”, respectively IAS 21 “The Effects of Changes in Foreign Exchange Rates”. Therefore, this study aims to … foreign currency transactions in financial statements, which are prepared in compliance with the Romanian accounting …

signs of errors and omissions in the financial statements by applying analytical procedures. It was established that the … main issues at implementation of the concept of financial statements control in the enterprise are the lack of adopted … methods to detect signs of errors and omissions in the financial statements based on analytical procedures and determining of …

Financial statements display the financial effects of transactions and other events by aggregating them into groups … which have common characteristics. These broad groups are called the elements (building blocks) of financial statements …. These elements are a base for recording, classifying and grouping financial data. Financial statements structured by these …

The article deals with transition from consolidated financial statements reported by proportionate consolidation method … become effective for financial statements for annual periods beginning on or after 1 January 2013. IFRS 11 doesn’t enable to … for accounting for joint control over joint venture. Venturers that had prepared financial statements by proportionate …

quality of audited financial statements of money deposit Banks in Nigeria, with a view to assessing the independence of an … external auditors are independently auditing financial statements of Money Deposit Banks based purely on the established … auditor and the level of compliance to audit guidelines and how those guidelines affect the quality of audited financial …

analysis is made that showing the condition of sector in Turkey. The method of comparative financial statements analysis is …

individual or consolidated financial statements. International Financial Reporting Standards IAS / IFRS aim to ensure the … elements that are to be recognised in the financial statements. Most of the times, the values reflected in the books are clear … the financial statements be determined by use estimates. …