В статье проанализировано содержание Закона o консолидированной отчетности. Определены и обоснованы его преимущества и недостатки. Исследованы возможности его...

в статье рассмотрены цели и методы использования Корпоративных Хранилищ Данных для трансформации финансовой отчетности из национальных стандартов в...

There are available only two theoretical concepts of consolidation of cash flow statement: concept of pure consolidation and investment concept. The principal criterion for the classification of concepts of consolidated cash flow statement is the way of involvement of gross cash outflow and...

Рассматриваются классификация пользователей финансовой отчетности, их информационные потребности. Представлены наиболее важные показатели для оценки...

This paper analyzes the evolution of investment in China, its main features, and its key determinants. In recent years, manufacturing, real estate, and infrastructure have been the main drivers of investment. Investment remains largely concentrated in coastal areas, but there has been a shift to...

Little progress has been made so far in addressing—in a comprehensive way—the externalities caused by impact of the interconnectedness within institutions and markets on funding and market liquidity risk within financial systems. The Systemic Risk-adjusted Liquidity (SRL) model...

Recently, the social security literature noted a major change towards the legal aspects in this field, lowering the importance of the expense and tax issues pursued by economists in their activities. Without minimizing the consistent and continuous importance of the legal foundations of the...