, disclosure of intellectual capital indicators in business reporting can be achieved through review of requirements to financial … statements notes, defining the range of subjects that are to disclose the intellectual capital structure and promulgation of …

financial security. Having been generalized at the industry level, statistical and financial statements are used for the … financial statements on financial security at agricultural enterprises. The objective of this research is to reveal the role of … financial statements as an important communication tool in providing financial security of agricultural enterprises and …

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. …

The Czech accounting norms are definitions of regular financial statements, irregular financial statements and interim … financial statements. For requirements irregular accounting information practice life need information in type financial … statements in another situations. These situations are not introduced in the norm and using these financial statements is …

their individual financial statements in conformity with IFRS by restating the information prepared in compliance with … in the process is a precondition for high quality IFRS financial statements, the objective of our study was to illustrate … companies listed on the BSE should have applied IFRS to the preparation of individual financial statements, even if they had not …