Search Results - subject:"Financial statements."

DIE NEUREGELUNG DES IFRS 10 ZUR ABGRENZUNG DES KONSOLIDIERUNGSKREISES – DIE ANWENDUNG DES EINHEITLICHEN BEHERRSCHUNGSMODELS AUF DIE ERFASSUNG VON STRUKTURIERTEN UNTERNEHMEN IM KONZERNABSCHLUSS

Häfele, Markus - In: Interdisciplinary Management Research 9 (2013), pp. 767-779

basis for determining which entities are consolidated in the consolidated financial statements. This approach, which relies …

Persistent link: https://www.econbiz.de/10010968898

Health Financing Options for Samoa : Challenges and Opportunities

Anderson, Ian - Economics Research, World Bank Group - 2013

Samoa currently faces two important public policy challenges in the health sector. One is to stem, and then reverse, the rapid rise of non-communicable diseases (NCDs). The second challenge is to put the country on a health-financing path that is effective, efficient, and financially affordable...

Persistent link: https://www.econbiz.de/10010932945

The Implications of the Accounting Harmonization Process on EU Countries: Α Case Study of Greece and Romania

Hlaciuc, Elena; Bostan, Ionel; Grosu, Veronica; … - In: European Research Studies Journal XVI (2013) 1, pp. 93-102

global economy’s integration degree and the awareness of the fact that the values recorded in the financial statements are … to choose the accounting harmonization way in making the financial statements of the communitarian companies. The main …

Persistent link: https://www.econbiz.de/10011031790

THE UTILITY OF IFRS FOR SMES IN FINANCIAL COMMUNICATION

COLBU, Ioana Cristina - In: Management & Marketing 8 (2013) Special-Issue, pp. 125-130

The purpose of this paper is to analyze the usefulness of financial statements for small and medium sized companies … prepared under IFRS, in comparison with the financial statements under Romanian Accounting Standards. The main research … question is whether the financial statements under IFRS could fit better the needs of managers and if these financial …

Persistent link: https://www.econbiz.de/10011019881

CREATIVE ACCOUNTING AS A FORM OF MARKETING

Laura – Maria POPESCU; NIŞULESCU, Ileana - In: Management & Marketing 8 (2013) Special-Issue, pp. 301-308

This article aims to present creativity as a link between marketing and accounting and the way in which creativity is used in order to appeal to the users of accounting and financial information. By emphasizing the main factors of the occurrence of creativity in accounting, we analyze the way in...

Persistent link: https://www.econbiz.de/10011019895

Financial Statement Analysis in Municipalities and an Application

Kablan, Ali - In: International Journal of Research in Business and … 2 (2013) 3, pp. 75-86

In order to meet increased demand for services, municipalities are compelled to use their resources in a most efficient manner. The regular collection of revenues in municipalities, while making expenditures in most efficient ways depend on the healthy functioning of the budget and accounting...

Persistent link: https://www.econbiz.de/10011152570

The Impact of Regulatory Balance Sheets on the Format of Financial Statements

Pilipenko Lyubomir N.; Demskaya Yuliya V. - In: Business Inform (2013) 1, pp. 261-265

The reasons for appearing and using of regulatives in accounting are described. The unction of some modern regulatory balance sheets is critically analyzed and their impact on the assessment of financial-property status of enterprise is researched in this article.

Persistent link: https://www.econbiz.de/10010672000

THE COMMUNICATION PROCESS OF THE FINANCIAL REPORTING

Cristina, Nicolaescu; Ioana, Moț - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1266-1272

, readability necessary to allow some conclusions on a reasonable impact on the financial statements, the investors risk profile and … financial statements depends not only on the quantity or quality of the information but also on the way we effectively …

Persistent link: https://www.econbiz.de/10010685502

CAN ASSET REVALUATION BE MANIPULATIVE? - A CASE STUDY

Adina, Crisan Sorana - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1198-1209

can impact the financial statements and financial ratios, thus influencing financial statement users' perception. Our … not revaluate, thus not preserving the true and fair value of assets in the financial statements. Companies can choose …

Persistent link: https://www.econbiz.de/10010685524

SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

Andreea, Cirstea; Carmen-Alexandra, Baltariu - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1171-1181

accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly … qualitative and in a quantitative manner, for a period of six years starting with 2007, their consolidated financial statements …

Persistent link: https://www.econbiz.de/10010685568