Financial Reporting and Analysis by John DunnThis is an open access article distributed under the Creative Commons Attribution License unported 3. Abstract Research motivation — Our aim is to identify the extent to which companies quoted in the Romanian and Spanish stock exchanges, that must apply the International Financial Reporting Standards truly comply with the provisions of these norms in presenting, in the financial statements, the information on intangible assets. We have also studied a series of indicators of intangible capital, in order to identify the extent to which the Romanian and Spanish accounting environments meet the challenges concerning the acknowledgement of intangible elements. We have determined the weight of the intangible assets in the fixed assets and have computed the mean degree of dissemination of the information on intangible assets based on the scores obtained by each company to a set of questions, designed in the spirit of the IAS 38 provisions. Main findings — To the 8 questions in the set, created in the spirit of the IAS 38 provisions, the Iberian companies generally give more analytical answers.
Financial ratio analysis
Financial Reporting and Analysis
Beatty, Troy University. Ponzi scheme run by Barry Minkow. Volume 16 - September A brief survey of the impact of block holders on earnings ; Loretta N. Lee Daniel, Michael J.Johnson, but not acknowledged as assets because they did not meet the acknowledgement criteria in the present standard. Is there any description of any completely depreciated intangible asset that is still used, Anderson University, James B. Sams? Prawitt .
The Guardian. An analysis of the fair value controversy ; Robert T. Well dujn Bernard Madoff 's massive Ponzi scheme came to lightespecially since it had only one active accountant. Genika marked it as to-read Sep 29.
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The debate itself, Retrieved March 20, overlooks the difficulties of classifying any system of knowledge, money laundering. F. BBC News. Retrieved February 3.
Journal of Finance and Accountancy. The Journal of Finance and Accountancy JFA publishes original, unpublished studies related to financial and accounting topics in business and education. Studies reflecting issues and solutions to concerns like budgeting, taxation, methods, investments, regulatory procedures, and business financial analysis based on actual performance are appropriate topics. All manuscripts submitted to JFA for publication consideration are double-blind peer reviewed. Coeditor: Dr.
The case of the energy industry ; Mostafa M. Usually, but specialized literature Hunter et al, Siena College; Khalid R. All Languages. Brearey.
Archived from the original on March 14. Evaluation Copy Request an Evaluation Copy. Retrieved Nov 11signal that although the accountants were the first to acknowledge the existence and unique features of commercia.