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Revenue is an income arising in the course of entity’s ordinary activities. Revenue, together with income, is an indicator estimating the financial performance and financial position of an entity and is important in this regard for the users of financial statements. IFRS 15, as the standard...
Persistent link: https://www.econbiz.de/10015335913
The multitude of legal changes in the fiscal and accounting field determines the professional accountant to find … himself under a permanent turmoil due to the need to adapt on the go both of the accounting system and of the accounting …
Persistent link: https://www.econbiz.de/10015335963
The most important direction for tourism statistics is tourism and expenses that include tourism value assessment, which is necessary to assess its influence on the national economy, including the balance sheet, as well as the description of tourism industry sectors. It is therefore necessary to...
Persistent link: https://www.econbiz.de/10015335973
In Romania, unfortunately, here we can not speak of the existence of interim financial reports. The financial statements required to be submitted to the tax authorities for the first half of each fiscal year are rather too short list of the main economic - financial indicators than a tool that...
Persistent link: https://www.econbiz.de/10015336509
of everyone - whether you are a creditor, shareholder, potential investor, manager, government agency or a trade union … situation as it affects indirectly the stability of income. The paper is a research that demonstrates the relationship between …
Persistent link: https://www.econbiz.de/10015336518
interim financial statements. It is well recognised the internationalisation of the accounting statements and reports, as a …
Persistent link: https://www.econbiz.de/10015336542
In economic and financial communication, the common language is represented by accounting rules consenting the process … it occurs the necessary accounting normalization process, involving a complex of rules set to uniform criteria which are … specific, or may derive from accounting practice can be established through legislation. The paper is presenting the …
Persistent link: https://www.econbiz.de/10015336547
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Persistent link: https://www.econbiz.de/10015405870
's financial performance defines its continuity. Stability in an organization is dependent on its financial accounting and … purpose of this research was to assess the effect of external factors on an organization's cash flow. The aim of the study was …
Persistent link: https://www.econbiz.de/10014544410