Search Results - subject:"Financial statements."

FINANCIAL PERFORMANCE ANALYSIS BASED ON THE FINANCIAL STATEMENTS FOR THE COMPANIES LOCATED IN THE BIHOR - HAJDU BIHAR EUROREGION

Laurentiu, Droj - In: Annals of Faculty of Economics 1 (2012) 2, pp. 464-470

This paper will be later used within the Doctoral thesis: â€œThe Mechanism of Financing Investment Projects by Usage of European Structural Fundsâ€, which is currently under development at the University Babeș Bolyai Cluj Napoca, Faculty of Economics and Business Management, under the...

Persistent link: https://www.econbiz.de/10010691822

Finishing the Financial Audit Mission

Niculina, Stãnescu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1697-1699

The purpose of the financial audit is to ensure the credibility of the financial statements presented to the … company. Users needs for financial audit, review the historical financial statements, review of interimediar financial … statements, procedures, have increased lately due to requests of regulators or as a result of shareholders interests to protect …

Persistent link: https://www.econbiz.de/10010632272

Accounting Information - A Fundamental Factor in Winning Battles

Gabriela, Sandu; Gabriela, Lazar - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1656-1659

information. Given the importance of accounting information, the responsibility for preparing and presenting financial statements … financial statements, even if it has access to additional financial and management information to help achieving the planning …

Persistent link: https://www.econbiz.de/10010632453

Some Considerations Regarding the Presentation and Analysis of the Results Account of Public Entities in Romania

FLOREA, Gheorghe - In: Anuarul Universitatii „Petre Andrei” din Iasi / … (2012) 10, pp. 161-168

, resolved with its inclusion among the elements of the financial statements presented by them. However, due to the features of …

Persistent link: https://www.econbiz.de/10010660150

CONSIDERATIONS REGARDING THE AUDIT OF FINANCIAL SITUATIONS

SALOMIA, Maria-Madalina - In: Management Strategies Journal 15 (2012) 1, pp. 51-55

In a business world situated on a market that is becoming more and more active both on an international and national level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the Romanian business society, as well as for the interest...

Persistent link: https://www.econbiz.de/10010660847

CASH AND LIQUIDITY/LIQUIDITY AND LIQUIDITY RATIO

BREUER, ADELA; FRUMUSANU, MIHAELA LESCONI; BREUER, … - In: Annals - Economy Series 4I (2012) December, pp. 78-82

The present paper aims to present the correlation as well as the differences between liquidity/cash and liquidity ratio in terms of economic entities. Researches on this topic are based on the opinions of some specialists in accounting and in the economicfinancial analysis, as well as on the...

Persistent link: https://www.econbiz.de/10010604700

VALUE RELEVANCE OF GROUP FINANCIAL STATEMENTS BASED ON ENTITY VERSUS PARENT COMPANY THEORY: EVIDENCE FROM THE LARGEST THREE EUROPEAN CAPITAL MARKETS

Victor-Octavian, Muller - In: Annals of Faculty of Economics 1 (2012) 1, pp. 949-955

Financial statements’ main objective is to give information on the financial position, performance and changes in … investors in particular. Regarding consolidated financial statements, the accounting theory knows four perspectives (theories … Improvement of the Conceptual Framework) that consolidated financial statements should be presented from the perspective of the …

Persistent link: https://www.econbiz.de/10010607188

FINANCIAL STABILITY - THE PRE-REQUISIT OF A SUCCESSFUL FINANCIAL ACTIVITY

Emil, Chirila - In: Annals of Faculty of Economics 1 (2012) 1, pp. 671-677

Essential component of social life, the economic activity is faced with the problems of permanent balance. General economic balance implies the existence of a correspondence between needs for material goods and goods possibly available; needs for labor force and manpower available; needs for...

Persistent link: https://www.econbiz.de/10010607229

Israel; Detailed Assessment of IOSCO Objectives and Principles of Securities Regulation

International Monetary Fund (IMF); International … - 2012

Israelâ€™s compliance with International Organization of Securities Commissionsâ€™ objectives and Principles of Securities Regulation has been assessed. The regulatory regime is well developed and in most respects is comparable with that of major jurisdictions. For the most part, it is...

Persistent link: https://www.econbiz.de/10011242660

Mexico; Staff Report for the 2012 Article IV Consultation

International Monetary Fund (IMF); International … - 2012

The IMF staff report on Mexicoâ€™s financial policies has been satisfactory; these policies have been said to act as a buffer against risks that erupted during the global economic crisis. Mexico has been identified as a prudent and fairly well-managed economy. However, the issues that would...

Persistent link: https://www.econbiz.de/10011242784