Many business operations place within the context of a group structure that involves many interrelated companies and entities. This Standard prescribes the accounting treatment for business combination's where control is established. The prime objective of IFRS 3 is to specific the relevant...

The final product of the accountancy activity is materialized in the financial standings. Through these, all the transactions from the economical-financial activity of the company or entity are classified and synthesized in the view of the American organism of standardization. These type of...

The balance sheet represents the main source of economic-financial information, a communication instrument used by economic entities in order to communicate with the outer-sphere, a document that allows us to see the entity's functioning capacity, in a dynamic balanced condition. The balance...

This paper aims to investigate the dependence and independence between the variables inferred in the bibliometric analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR). In this paper, we undertook a bibliometric analysis...

The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and...