Sažetak Financial statements provide significant information about the financial position and
performance of an enterprise. In the global world, it is necessary that the information is …

Background: Prior studies have revealed a disclosure problem in financial statements,
primarily in narrative reports. Three main problem areas have been identified: insufficient …

This paper deals with the definition of micro-undertakings in the Visegrad Group countries
(V4). To define micro-undertakings is a task of EU Member States with effect from 1 January …

Differences between national accounting practices and international practices make it
difficult to compare financial information, create barriers to fundraising processes, and cause …

El presente trabajo se enfocó en analizar las notas a los estados financieros al 31 de
diciembre de 2015 emitidos bajo Normas Internacionales de Información Financiera para …

ÖZET Küreselleşme süreci ile birlikte, siyasi sınırlar korunurken ülkeler arası yapılan ticari
antlaşmalarla ticari sınırlar adeta ortadan kalkmıştır. Günümüzde bilgi teknolojilerinin ve …

This action research established a management accounting system for a small family
business in the Philippines engaged in agriculture. Through co-inquiry, root-cause analysis …