Subjects: “...reporting...”
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Subjects: “...International Financial Reporting Standards (IAS/IFRS)...”
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“... and reporting of different groups of biological assets. There are two possible ways of their measurement – cost...”
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Subjects: “...Continental and Anglo‑Saxon reporting systems...”
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Subjects: “...financial reporting standards for SMEs...”
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“...Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting...”
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“... groups of business entities: entities preparing financial statements in accordance with IFRS...”
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“... for lease reporting in the field of operating leases into the financial statements that will be affected...”
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“... and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed...”
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Subjects: “...convergence, financial lease, operational lease, right to use, derecogniton...”
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Subjects: “...qualitative characteristics financial information...”
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“...) published an International Financial Reporting Standard (IFRS) designed for the use by small and medium...”
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“... by a great deal of obstacles in comparison to large enterprises. Different national financial reporting...”
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“... of restrictions in the form of two different systems of financial reporting. The aim is to ensure absolute...”
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“... important obstacles can be considered different national financial reporting and tax systems.IASB published...”
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“...The IASB project "Business Combinations" started in 2001. The increase of financial statements...”
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“... and medium enterprises, the specifics of agriculture are significantly reflected in the financial reporting...”
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