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As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
IFAC's Financial Statements are prepared in accordance with International Public Sector Accounting Standards® (IPSASs®) and include an independent auditor’s report. Notable in the 2014 Finan...
IFAC's Financial Statements are prepared in accordance with International Public Sector Accounting Standards (IPSASs) and include an independent auditor’s report. Notable in the 2013 Financial Stateme...
The objective of the session is to discuss the role of separate financial statements and the challenges that arise in practice to those who use separate financial statements.
We examine the financial reporting practices of small privately held businesses that are not subject to SEC regulation. Specifically, we determine the factors associated with the production and use of...
The Financial Accounting Standards Board (FASB) (2010) proposes that all financial instruments be measured at fair value in the financial statements. This commentary provides one Board member's reason...
中山大学管理学院《基础会计学》课件:Lesson 9 Financial Statements

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