Search Results - subject:"Financial statements."

Müllerová, Libuše - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 142-145

The article presents the research results which was focused on the issue of comparability of the financial statements … financial statements indicate problems which are associated with several standards. The reason of the incomparability of … financial statements rests with subjective approach while applying the standards. The authors assume that full comparability of …

Persistent link: https://www.econbiz.de/10011194763

What is Meant “Financial Records”

Janhuba, Miloslav - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 168-171

The paper points to sixtieth anniversary of the adoption of the statutory scheme so-called ‘financial records' in Czechoslovakia in 1951. Characterizes the content of financial records and their challenges and points to a fundamental inadequacy of using the notion of inter exactly historically...

Persistent link: https://www.econbiz.de/10011194965

ОСОБЕННОСТИ КОНСОЛИДИРОВАННОЙ БУХГАЛТЕРСКОЙ ОТЧЕТНОСТИ

АЛЕКСАНДРОВНА, ШАВАНДИНА ОЛЬГА; … - In: Проблемы учета и финансов (2011) 3, pp. 78-80

Обосновывается экономическая целесообразность консолидации капитала, раскрывается значение бухгалтерской отчетности, ее информационные и аналитические...

Persistent link: https://www.econbiz.de/10011230876

Herramientas de Proyecciones y Proyecciones de los Estados Financieros

Vélez, Ignacio; Dávila, Ricardo - MASTER CONSULTORES - 2011

.This chapter presents some forecasting tools and a step by step procedure to forecast financial statements without plugs and … management and analysis. We propose a break-even point analysis in a dynamical fashion. When making forecasted financial … statements the break-even analysis from one year is not totally independent from the previous break-even point. We find large …

Persistent link: https://www.econbiz.de/10010762990

Introduction to Financial Management (Introducción a la Gerencia Financiera) (Spanish)

Vélez, Ignacio; Dávila, Ricardo - MASTER CONSULTORES - 2011

presentation of accounting concepts in particular of financial statements including the Income Statement, the Balance Sheet and the … relationship between the financial statements. …

Persistent link: https://www.econbiz.de/10010763036

THE ANNUAL FINANCIAL STATEMENTS – SOURCE OF INFORMATION FOR DETERMINING COMPANY PERFORMANCE

HADA, Teodor - In: Journal of Applied Research in Finance Bi-Annually III (2011) 2, pp. 230-235

financial statements, as well as establishing a correlation between fixed assets and the turnover, meaning the role played by …

Persistent link: https://www.econbiz.de/10010897994

International Standards of Public Sector Reports

Tabalina, Svetlana - In: Public administration issues (2011) 3, pp. 49-61

The article describes International Public Sector Accounting Standards and prospects of their use in the Russian Federation. It emphasizes the need of information about diff erent parties related to public sector entities activities, the set of their fi nancial statements and major diff erences...

Persistent link: https://www.econbiz.de/10010791461

The Financial Statements, Synthesis of the Compromise between the Accuracy of Enterprise Activities and the Handling of Accounting Information’s

Dumitru, Gheorghe - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 804-809

All information presented in financial statements must reflect accounting reality in order to satisfy the needs of many …

Persistent link: https://www.econbiz.de/10010839015

THE OBJECTIVE OF FINANCIAL STATEMENTS.COMPANY’S FINANCIAL POSITION

Surupaceanu, Ecaterina - In: Annals - Economy Series 4 (2011) December, pp. 181-186

Are also considered various texts which in most cases contain distinct both accounting regulations and tax rules or texts that contain elements simultaneously and accounting. To the extent that legal texts and the regulated are insufficient to cover regular, enter the role of case law or rules...

Persistent link: https://www.econbiz.de/10010842751

The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International

Man, Mariana; Gădău, Liana - In: Annals of the University of Petrosani, Economics 11 (2011) 2, pp. 167-176

The paper analyses the profit and loss account from the Romanian accounting regulations’ perspective in terms of format, structure, content, which is subject to the approval of OMPF no.3055/2009 harmonized with the European accounting directives. Even if from the name it appears the compliance...

Persistent link: https://www.econbiz.de/10011067074