Search Results - subject:"Financial statements."

Pillars Of The Audit Activity: Materiality And Audit Risk

Joldoş, Ana Maria; Stanciu, Ionela Cornelia; Grejdan, … - In: Annals of the University of Petrosani, Economics 10 (2010) 2, pp. 225-238

The purpose of this article is to present the issues of materiality and audit risk within the activity of financial audit. The concepts of materiality and audit risk are described from a theoretical perspective, providing approaches found within the national and international literature and...

Persistent link: https://www.econbiz.de/10008853326

Az eredménykategóriák alkalmasságaa vállalkozás gazdasági teljesítményének értékeléséhez

Alvincz, Jozsef; Kiss, Arpad - In: GAZDÁLKODÁS: Scientific Journal on Agricultural Economics 54 (2010) 5

. --------------------------------------- Our study of the financial statements of eight agricultural enterprises for the past six years and the applicable legal … practice. The information required for the calculations are disclosed in both the annual financial statements and the … simplified annual financial statements. Agro-economists do not need any basic accounting skills to collect and sort the data. It …

Persistent link: https://www.econbiz.de/10008853815

Common points and particularities between financial audit and internal audit

Georgiana, Alexandru - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1399-1405

This paper has as objective marking of a line between internal and financial auditing, in order to a better understanding of these two concepts. Giving the fact that we find ourselves in a world trapped in a continuous movement, it is well known that world communities tend to globalization. Our...

Persistent link: https://www.econbiz.de/10008854848

Materiality – Precondition or Consequence of Applying Professional Reasoning in Preparing and Presenting Financial Statements

Munteanu, Prof.univ.dr. Victor; Zuca, Lector univ.dr … - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1721-1725

its capacity to influence investors, creditors and other users of the financial statements in their decision-making. A …

Persistent link: https://www.econbiz.de/10008854910

The Accounting Image of Public Entities from the Perspective of Suplliers-Users of Accounting Information Local Public Administration Sector

Georgiana, Ph.D Student Dragu Gabi - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1564-1569

from the examination of financial statements’ annexes to the analysis of annotations and the evaluation of unused …

Persistent link: https://www.econbiz.de/10008855130

Legal Changes Brought by Order 3055/2009 Regarding the Structure of the Profit and Loss Account in Annual Financial Statements

Costuleanu, Carmen Luiza; Catalin, Bulgariu; Viorica, … - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1500-1503

In Romania, the Order 3055/2009 entered into force on January 1st 2010 and it repealed the Order 1752/2005 on the approval of accounting regulations in accordance with European directives. Some major steps were taken in order to harmonize the Romanian legislation with the EU legislation based on...

Persistent link: https://www.econbiz.de/10008855138

ANNUAL FINANCIAL STATEMENTS - A SOURCE FOR THE FINANCIAL DSECISIONS OF INSOLVENT COMPANIES

Teodor, Hada - In: Annals of Faculty of Economics 1 (2010) 2, pp. 559-563

The paper presents the importance of financial statements in determining the insolvency of a company. The first part of …

Persistent link: https://www.econbiz.de/10008829730

THE FORECASTING AND DIAGNOSIS ANALYSIS OF CASH FLOWS. THE CALCULATION AND COVERING OF THE TREASURY BALANCES

GEORGESCU, Floarea - In: Journal of Applied Economic Sciences 5 (2010) 4(14)/ Winter 2010, pp. 324-341

The treasury is the essential element through which the way of achieving results is materialized and the requirements of financial stability are respected. A firm which obtains profit not always has a positive treasury because of the gap between the expenses and revenues recorded in accounting;...

Persistent link: https://www.econbiz.de/10008835211

Accounting and financial information - the foundation of structuring financial statements and their fundamental role in creating the development strategy of companies

ZDRAVKOSKI, Igor; ZDRAVESKI, Dejan - In: Annals - Economy Series 4.II (2010) December, pp. 16-22

future structuring. Namely, the creating of financial statements provides disclosure of accounting and financial information …

Persistent link: https://www.econbiz.de/10008837572

SMALL AND MEDIUM-SIZED ENTITIES BETWEEN THE ACCRUAL BASIS OF ACCOUNTING AND CASH ACCOUNTING

Ristea, Mihai; Doroş, Alexandra; Ioanăş, Corina; … - In: Romanian Economic Business Review 5 (2010) 4, pp. 208-220

Should revenue be recognized when generated or when ultimately collected by a company? Should expenses be recognized when incurred or when finally paid? The answers to these questions vary and are dependent or whether a entities employs the cash or accrual basis of accounting. The cash basis of...

Persistent link: https://www.econbiz.de/10008838449