financial reporting systems
Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo‑Saxon Reporting System
... the financial reporting system used in a particular ...significant financial reporting systems (continental and ...These systems differ in the main ...functional financial ...
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XBRL, THE 21ST CENTURY DATA SOURCE AND DATABASE LEVEL DATA VALIDATION
... proprietary financial reporting systems are being challenged by more cost effective, XBRL-based systems (Bergeron, ...of financial disclosure and cut down costs for ...start ...
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The Responses of Malaysian Public Listed Companies to the IFRS Convergence
... for financial reporting systems, provision of training courses, and collection of additional accounting information and implementation of other ...training, financial reporting ...
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A Review Of The Study On The Impacts Of The Extensible Business Reporting Language (XBRL)
... the financial information of the company ...auditor, financial analyst, investor, creditor and government ...the financial information data and the ability to analyze large data pools for anomalies ...
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Sequences of change in financial reporting: the influence of financial economics
... In chapter 4, I found that conspicuous cases of corporate bankruptcy linked to the use of derivatives led to the start of the project to improve the reporting of derivatives in the US. This was also the ultimate ...
252
Financial Reporting: Long Term Change of Financial Ratios
... of financial ratios for the further analysis is a challenging ...in financial statement ...with financial statement analysis in various contexts. The number of financial ratios discussed in ...
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IMPACT OF FINANCIAL REPORTING QUALITY ON FIRM’S FINANCIAL PERFORMANCE
... days reporting quality, earnings management and earning quality is very hot ...in financial statements for decision making and these shames cost billions ...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS AND FINANCIAL REPORTING QUALITY: AN EMPIRICAL STUDY OF DEPOSIT MONEY BANKS IN NIGERIA
... in financial reporting and disclosure, commenced partial adoption of the International Financial Reporting Standards (IFRS) in the Nigerian banking ...International Financial ...
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Vladlena V. Siganova, Irina V. Kozhushkina
... of financial stability is that mostly in the calculation of the current performance and past ...of financial stability it is necessary to account the relevant factors of influence, which primarily refers to ...
6
Voluntary financial reporting on the internet
... of financial reporting is to assem- ble financial information useful for investors, information simplifying decisions related to investment and granting ...made financial reporting on ...
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Financial Reporting Quality, Free Cash Flow, and Investment Efficiency
... First, financial reporting conveys firm specific information to investors and reduces information asymmetry between the firm and investors and among ...Therefore, financial reporting quality ...
10
Full Disclosure In Financial Reporting
... of financial statements and used in decision ...to financial statements are intended to strengthen or clarify the items presented in the main parts of the financial statements (profit and loss, ...
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Classification of foreign operations for financial reporting
... Ndubizu (1987) notes that SFAS 52 gives managers the power to determine the functional currency of their foreign operations, and they may use this freedom to reduce the volatility of reported earnings. His survey of ...
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THE RELEVANCY OF AUDITING ON ACCOUNTING AND FINANCIAL REPORTING
... shareholders. Financial statements therefore provide a key condition for the existence of a modern company: it is difficult to imagine how companies with widely held and traded shares would be managed if credible ...
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Financial Reporting and the Accounting Expectations Gaap
... basis financial statement, organizations are free to choose the form and use judgment to determine the substance of the ...the financial information is communicated affects the meaning and interpretation of ...
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INTEGRATED ASSURANCE FOR NON-FINANCIAL REPORTING
... of reporting including non-financial topics so that stakeholders can have the maximum comprehension about ...of financial reporting has developed itself to establish reasonable assurance ...
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EFFECT OF INFORMATION TECHNOLOGY ON CORPORATE FINANCIAL REPORTING IN NIGERIA
... This study examines the effect of information technology on corporate financial reporting in Nigerian Banking Sector. The study employed correlation survey research design to investigate the relationship ...
13
International Financial Reporting Standards (IFRS) for International Accounting and Financial Integration: with special focus on Wipro Limited of India
... International* Financial* Reporting* Standards* (IFRS)* as* acceptable* standards* for* assessment* of* the* financial* health* of* a* company* across* the* ...consolidated* financial* ...
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ACCOUNTING AND TAX REPORTING OF FINANCIAL RESULTS
... the reporting date account 91 «Other income and expenses» does not have a ...the reporting year, the sub- account 1 and 2 are closed by the internal records on the subaccount of account ...
5
Quality of Financial Reporting, Investment and Quality of Disclosure: With Stressing on Type of Financing
... information, financial reporting and accounting system play a vital role in capital ...market. Financial statements with quality are one of the mechanisms that facilitate the transfer of information ...
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