Search Results - subject:"Financial statements." - EconBiz

The Cash-Flow Statement - Between True and Manipulation

Megan, Ovidiu; Haţegan, Camelia; Caciuc, Leonora; … - In: Annals of the University of Petrosani, Economics 9 (2009) 2, pp. 127-136

Financial statements aim is to assure an efficient dialogue between the company and the external operators interested … in having a good perspective of the entity. Information about the cash flows, as component of financial statements, is … useful in providing users of financial statements with a basis to assess the ability of the entity to generate cash and cash …

Persistent link: https://www.econbiz.de/10008470111

Critical Study of Informational Offer for Consolidated Financial Situations

Goagără, Daniel; Brabete, Valeriu - In: Annals of the University of Petrosani, Economics 9 (2009) 1, pp. 279-286

The accounting treatment for goodwill is far from being accepted, as the constant controversy and contradictions existent between it and the badwill are not yet solved. However, we wonder, in support to all interested groups in Romania, what would be the economic interpretation and perception of...

Persistent link: https://www.econbiz.de/10008470192

Managerial Objectives of the Annual Financial Statements. True and Fair View or „Users, Be Careful!”

Ciuhureanu, Alina Teodora; Balteş, Nicolae; Gorski, … - In: Annals of the University of Petrosani, Economics 9 (2009) 1, pp. 165-172

The financial statements represent the less expensive and the most widely spread managerial communication method …. Starting from this aspect, the paper shows the managerial usefulness of the information offered by the financial statements …. But, in order to take reality, and not „creativity” based decisions, the financial statements must offer a true and fair …

Persistent link: https://www.econbiz.de/10008470215

Transparency in Financial Statements (IAS/IFRS)

Lepadatu, Gheorghe V.; Pirnau, Mironela - In: European Research Studies Journal XII (2009) 1, pp. 101-108

The provision of transparent and useful information on market partici-pants and their transaction is essential for an orderly and efficient market, and it is one of the most important preconditions for imposing market discipline. Left to themselves, markets may not generate sufficient levels of...

Persistent link: https://www.econbiz.de/10008515013

Papua New Guinea; Selected Issues and Statistical Appendix

International Monetary Fund (IMF); International … - 2009

This Selected Issues paper explores the medium-term determinants of the current account balance in Papua New Guinea. It provides an assessment of the exchange rate, and presents some background on recent exchange rate developments. It uses two dynamic panel regression models to estimate the...

Persistent link: https://www.econbiz.de/10011242591

Switzerland; 2009 Article IV Consultation: Staff Report; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for Switzerland

International Monetary Fund (IMF); International … - 2009

Switzerland is affected by the global crisis through the stock effect, the flow effect, and the trade effect. Along with a sharp contraction in exports, investments are now being postponed. Consumption has held up well so far, but as unemployment rises, household spending will lose momentum. The...

Persistent link: https://www.econbiz.de/10011242749

Germany; 2008 Article IV Consultation: Staff Report; Staff Supplement; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for Germany

International Monetary Fund (IMF); International … - 2009

This 2008 Article IV Consultation highlights that the financial market turbulence has exposed vulnerabilities in the German financial system. The German consumerâ€™s conservatism under the current uncertain conditions will amplify the export slowdown, and investment decisions are likely to...

Persistent link: https://www.econbiz.de/10011242982

Thailand; Financial Sector Assessment Program: Technical Note: Fixed Income Markets

International Monetary Fund (IMF); International … - 2009

This technical note focuses on fixed income markets for Thailand. The note recommends that Thailand should begin an orderly transition from merit-based regulation of corporate issuers and institutional investors to a disclosure-based regulatory system that opens the debt market to a larger and...

Persistent link: https://www.econbiz.de/10011243082

Republic of Belarus; Financial System Stability Assessment: Update, including Report on the Observance of Standards and Codes on Banking Supervision

International Monetary Fund (IMF); International … - 2009

This paper presents an update to the Financial System Stability Assessment (FSAP) on the Republic of Belarus. The paper reveals that the Belarusian financial sector has so far weathered the ongoing turmoil well, reflecting its relatively closed nature and the dominant role of state-owned banks....

Persistent link: https://www.econbiz.de/10011243265

Hungary; Third Review Under the Stand-By Arrangement, Requests for Extension of the Arrangement, Rephasing of Purchases, and Modification of Performance Criterion

International Monetary Fund (IMF); International … - 2009

This paper discusses key findings of the Third Review Under the Stand-By Arrangement for Hungary. The end-June 2009 quantitative performance criteria, as well as the structural benchmark related to government lending to banks, were all met. The end-June indicative target on central government...

Persistent link: https://www.econbiz.de/10011243612

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