Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to …

comparability and usefulness of the financial statements, increased reporting requirements and the number of Member State options … reporting requirements on presentation of financial statements of companies those use local regulatory rules, which should … presentation of financial statements or researchers who find out similarities or differences between European accounting systems. …

bankruptcy risk of Argentinean companies between 1993-2000 by using financial statements and ratios defined in previous studies …

circumstances and the fact that demands of financial statements users grow in complexity, their control is essential. We provide the …

the same way and SMEs have undergone a series of changes, moreover SMEs shall draw up financial statements often use only … owner-managers or use only tax authorities or other government authorities. Financial statements elaborated only for these … purposes are not necessarily financial statements general purpose. IASB (International Acounting Standard Board) has developed …

This paper examines the importance of the position and role of interim financial statements in the Czech financial … reporting.The paper created a proposal for the creation of a new Czech Accounting Standard – “Interim Financial Statements”. Its … essential terms of the lack of interim financial statements. This is the definition of the interim reporting period, the …