Search Results - subject:"Financial statements."

IASB Framework Regarding the Harmonization of Financial Statements

Bran, Nicoleta-Cornelia; Mărgărit, Sorina-Geanina; … - In: Annals of the University of Petrosani, Economics 11 (2011) 4, pp. 53-60

of general accounting framework for harmonization financial statements aiming to be a starting point for research …

Persistent link: https://www.econbiz.de/10011067085

Using the Database Management System of the Financial Statements Submission

Isac, Alin; Isac, Claudia; Guță, Anca Jarmila - In: Annals of the University of Petrosani, Economics 11 (2011) 2, pp. 147-154

fiscal declarations and annual financial statements. …

Persistent link: https://www.econbiz.de/10011067153

Making Banks Safer; Can Volcker and Vickers Do it?

Chow, Julian T. S.; Surti, Jay - International Monetary Fund (IMF) - 2011

This paper assesses proposals to redefine the scope of activities of systemically important financial institutions. Alongside reform of prudential regulation and oversight, these have been offered as solutions to the too-important-to-fail problem. It is argued that while the more radical of...

Persistent link: https://www.econbiz.de/10009369435

The Economic Crisis; Did Financial Supervision Matter?

Quintyn, Marc; Pansini, Rosaria Vega; Masciandaro, Donato - International Monetary Fund (IMF) - 2011

The Asian financial crisis marked the beginning of worldwide efforts to improve the effectiveness of financial supervision. However, the crisis that started in 2007?08 was a crude awakening: several of these improvements seemed unable to avoid or mitigate the crisis. This paper brings the first...

Persistent link: https://www.econbiz.de/10009370541

Velocity of Pledged Collateral; Analysis and Implications

Singh, Manmohan - International Monetary Fund (IMF) - 2011

Large banks and dealers use and reuse collateral pledged by nonbanks, which helps lubricate the global financial system. The supply of collateral arises from specific investment strategies in the asset management complex, with the primary providers being hedge funds, pension funds, insurers,...

Persistent link: https://www.econbiz.de/10009370545

Profit and loss account in the international context

LUCIA, PALIU-POPA; LAVINIA, COSNEANU - In: Annals - Economy Series 2 (2011) May, pp. 18-25

Given that the objective of financial statements is to provide information about the financial position, financial … essential for determining the risk of cash flows. Even if each component of the financial statements provides different pieces …

Persistent link: https://www.econbiz.de/10009367051

STUDY REGARDING THE INFLUENCE OF ROMANIAN ACCOUNTING REGULATIONS ON CREATIVE ACCOUNTING TECHNIQUES

ADRIAN, GROSANU; RAMONA, RACHISAN PAULA; ROMULUS, … - In: Annals of Faculty of Economics 1 (2011) 2, pp. 523-528

affected the true and fair value reflected within the financial statements of a certain entity by appealing to creative … accounting techniques that have a negative role on financial statements, so that they would keep their relevance and credibility …

Persistent link: https://www.econbiz.de/10009650877

FIRM PERFORMANCE IN THE CONTEXT OF INTERNATIONAL REGULATIONS

Surupaceanu, Ecaterina - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 152-157

Earnings include amounts resulting from the removal of fixed assets and long-term average. The definition also includes income and unrealized gains, for example, those resulting from the revaluation of investment securities and those resulting from the increase in book value of assets within...

Persistent link: https://www.econbiz.de/10010550587

NON-FINANCIAL PERFORMANCE. RELATIONSHIP BETWEEN SOCIAL RESPONSIBILITY OF COMPANY AND CORPORATE GOVERNANCE

Sandu, Gabriela; Costuleanu, Carmen Luiza - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 134-137

Romanian companies were privatized listed in the table, forming a highly dispersed ownership, free of activism in managing companies and the emergence of a powerful group of majority shareholders. These companies are controlled by managers and employees or shareholders at the expense of minority...

Persistent link: https://www.econbiz.de/10010550612

The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users

COLE, Vicky; BRANSON, Joel; BREESCH, Diane - In: Journal of Accounting and Management Information Systems 10 (2011) 2, pp. 106-134

cause differences in the application of IFRS (KPMG & von Keitz, 2006). European IFRS financial statements might therefore be … auditors, analysts and other users of European IFRS financial statements believe that these statements are comparable and what … that only 41% of the respondents believe that European IFRS financial statements are comparable. The more experienced …

Persistent link: https://www.econbiz.de/10009293088