Search Results - subject:"Financial statements."

Singh, Manmohan - International Monetary Fund (IMF) - 2012

Deleveraging has two components--shrinking of balance sheets due to increased haircuts/shedding of assets, and the reduction in the interconnectedness of the financial system. We focus on the second aspect and show that post-Lehman there has been a significant decline in the interconnectedness...

Persistent link: https://www.econbiz.de/10010790392

HARMONIZATION OF GOODWILL REPORTING PRACTICE IN THE CONSOLIDATED FINANCIAL STATEMENTS OF ROMANIAN GROUPS

Baltariu, Carmen-Alexandra; Cirstea, Andreea - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 1-1

The purpose of this paper is to analyze the current state of consolidated reporting practiceharmonization concerning the extant methods for evaluating and reporting goodwill in the consolidatedfinancial statements of Romanian groups. In order to attain our purpose we selected financial and...

Persistent link: https://www.econbiz.de/10010838728

Accounting Policies and Estimates in Municipalities between Norms and Reality

Cenar, Iuliana - In: Annals of the University of Petrosani, Economics 12 (2012) 1, pp. 49-60

accounting policies as a crucial element in the development and presentation of financial statements, which must include relevant … incorporation in the financial statements of accounting policies applied to local territorial administrative units, the … regarding "principles, conventions, rules and practices applied by an entity in preparing and presenting financial statements". …

Persistent link: https://www.econbiz.de/10011067113

Existence and Nature of Audit Expectation Gap: Nigerian Perspective

Oseni, Abubakar Idris; Ehimi, Celestina Ojemen - In: Asian Economic and Financial Review 2 (2012) 8, pp. 1051-1063

examined the level and nature of expectation gap (performance gap) between auditors and users of financial statements. It … users of financial statements in Nigeria. The tests of hypothesis were done using Microsoft Excel 2010 version. Tests were … impact on auditor’s credibility. The users of financial statements should be enlightened more on the responsibilities of …

Persistent link: https://www.econbiz.de/10011070957

Contribution à l’étude de l’utilité des normes comptables pour les investisseurs : application à l’identification des actifs incorporels dans le cas des regroupements d’entreprises

Astolfi, Pierre - Université Paris-Dauphine (Paris IX) - 2012

Accounting standards, and financial statements disclosed in accordance with these standards, aim to reduce information … contribute to improve usefulness of financial statements for the benefit of investors favoring separate recognition of intangible … standards themselves, may limit usefulness of financial statements for investors. Besides, literature casts doubts on the …

Persistent link: https://www.econbiz.de/10011074663

THE EVOLUTION OF AGRICULTURAL SECTOR THROUGH FINANCIAL STATEMENTS ANALYSIS

PAPAELIAS, Theodore; PANAGOU, Vasilios; RODOSTHENOUS, Maria - In: Scientific Bulletin - Economic Sciences 11 (2012) 1, pp. 25-34

trends formed in the period 1950-80. The contribution hereof lies in the presentation of the financial statements variations …

Persistent link: https://www.econbiz.de/10010584378

EUROPEAN HARMONIZATION OF CONSOLIDATED FINANCIAL STATEMENTS REGULATIONS?

Carmen-Alexandra, Baltariu; Andreea, Cirstea - In: Annals of Faculty of Economics 1 (2012) 1, pp. 860-865

The purpose of this paper is to analyze the degree of formal accounting harmonization within the European Union with respect to the EC Regulation No. 1606/2002 adopted by the European Parliament and European Council on the 19th of July 2002, which regulates the application of IAS/IFRS regarding...

Persistent link: https://www.econbiz.de/10011150713

The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services

Bleibtreu, Christopher; Stefani, Ulrike - Fachbereich Wirtschaftswissenschaften, Universität Konstanz - 2012

services might even have negative effects on the quality of audited financial statements, since the average probability that …

Persistent link: https://www.econbiz.de/10009493052

A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

Through a consideration of factors which have resulted in a more reduced role for the external auditor in certain jurisdictions – when compared to others, this paper will consider, as well as highlight why an enhanced awareness of the role of the external auditor in such jurisdictions will be...

Persistent link: https://www.econbiz.de/10009647355

An Integrated Framework for Financial Positions and Flowson a From-Whom-To-Whom Basis; Concepts, Status, and Prospects

Fassler, Segismundo; Shrestha, Manik L.; Mink, Reimund - International Monetary Fund (IMF) - 2012

The global crisis of 2008 highlighted the need to understand financial interconnectedness among the various sectors of an economy and between them and their counterparties in the rest of the world. However, application of this kind of analysis has been hampered by the lack of adequate data. This...

Persistent link: https://www.econbiz.de/10009654162