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

Pro forma estimation of financial statements often builds on constant ratios to sales revenue. While constant ratios … an alternative approach that links the firm's budget, as derived from its business plan, to pro forma financial … statements, and to valuation models. The resulting estimated firm value is less sensitive to exogenous parameter assumptions than …

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. …

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 …

Purpose: This paper investigates how the adoption of IFRS 10 and IFRS 11 affected consolidated financial statements …, whether considered those effects as material and whether those effects had impacts on selected items of financial statements … from France, Germany and the United Kingdom. The majority of the data are manually collected from financial statements …