Search results for "Financial statement"
showing 10 items of 17 documents
Claridad y calidad de las notas explicativas en estados financieros bajo IFRS. Un estudio de brechas de Expectativas Gaps para normas contables (NIC …
2018
Este análisis situacional de la claridad y calidad de las notas explicativas en los estados financieros bajo IFRS (Obligatory Disclosure), pretende entregar claridad acerca de la calidad de la información entregada en las notas explicativas para 4 normas de Información Contable, claves en la información financiera en los países de la región, que son la NIC 2; Notas referente a Inventarios, NIC 16; Notas referente a Propiedad Planta y Equipos, NIC 37; Notas referente a Provisiones, y NIC 38; Notas referente a Activos Intangibles. Adicionalmente, este trabajo estudia la brecha de expectativas (Expectation Gaps) que existe en la información entregada en las notas de los estados financieros par…
Verso la rappresentazione e valutazione dello sviluppo delle aziende : i limiti dell'informativa economico-finanziaria e il contributo di alcuni appr…
2009
Firms are dynamic entities in continuous change. This dynamism can lead to an improvement or worsening of the firm. Only in the first situation we can say that a firm is developing. The notion of firm's development does not have in literature an univocal interpretation and for this reason the first aim of the article is to illustrate an interpretation for a better understanding of this notion, which remains incomplete without appropriate instruments for the representation and evaluation of firm's development. The main purpose of this article is to reflect upon the manner to represent and to value this complex phenomenon. The analysis highlights, on the one hand, the limits of the financial …
La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
2015
Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales. En este trabajo realizamos un cálculo del impuesto sobre sociedades pagado con objeto de medir la presión fiscal de las empresas cooperativas y de esta forma valorar si se producen diferencias estadísticamente significativas entre los diferentes tipos de estas empresas, según tamaños, sectores y comunidades autónomas. Para ello partimos de la información adicional de tipo fiscal que ofrecen los balances anuales a partir del año 2008, como consecuencia de la adaptación de la legislación mer…
Intellectual capital and the creation of value in Latvian banking sector: panel data analysis
2010
Intellectual capital (IC) has proven to be under valuated in many countries over the world. This paper provides some evidence that Latvia is not an exception. Author has used the research methods applied in the research on financial sector by the Malaysian, Finnish and Brazilian scientists to provide a view to the issues of IC in Latvian banking sector. The study is based on applying calculated intangible value (CIV), which measures the monetary value of IC or IC stock, value-added intellectual coefficient (VAIC™), which describes how a company's IC adds value to the company and intellectual capital efficiency (ICE), which measure the flow of IC. This paper presents the results on the analy…
The rich are different: Unravelling the perceived and self-reported personality profiles of high-net-worth individuals.
2017
Beyond money and possessions, how are the rich different from the general population? Drawing on a unique sample of high-net-worth individuals from Germany (≥1 million Euro in financial assets; N = 130), nationally representative data (N = 22,981), and an additional online panel (N = 690), we provide the first direct investigation of the stereotypically perceived and self-reported personality profiles of high-net-worth individuals. Investigating the broad personality traits of the Big Five and the more specific traits of narcissism and locus of control, we find that stereotypes about wealthy people's personality are accurate albeit somewhat exaggerated and that wealthy people can be charact…
Verwaltungs-Bericht der Rigaschen Stadt-Cassa für das Jahr 1867
1868
Profili storico-comparativi in tema di rendicontazione sociale delle imprese nei sistemi normativi di Italia e Francia
2021
Nel solco delle attuali tendenze della comunicazione esterna delle imprese verso modelli integrati di sustainability reporting, il paper intende contribuire ad un’interpretazione sistematica degli sviluppi normativi della rendicontazione, con particolare riferimento ad Italia e Francia. I risultati della disamina storica di detti sviluppi, pur nell’alterità dei percorsi seguiti dai due paesi, mostrano una tendenziale convergenza dei comportamenti rendicontativi prescritti ed attuati in essi. Tale convergenza è compatibile con “soluzioni” di integrazione teorica delle varie proposte di comunicazione entro un modello unitario di più ampia generalità a valere per contesti di applicazione relat…
L'analisi economico aziendale dei risultati di bilancio delle aziende vitivinicole siciliane imbottigliatrici "grandi" nell'esercizio 2020
2021
Abstract The subject of the previous contribution is the analysis of the financial statements of Sicilian large" wineries bottlers, with particular reference to 2020. The conditions of resistance to the pandemic phenomenon still underway were examined, the strategies implemented to counteract the reduction in turnover and the economic results from the twenty-three companies examined. In general, the companies have shown good sealing ability, despite a generalized loss in turnover of around 20%, in a positive recovery currently underway in 2021.
Bank Reliability Assessment Model: Case of Latvia
2020
Reliable and stable banks are an important precondition for the sustainable development of national economy. The objective of the chapter is to design a model allowing assessment of bank reliability in the context of bank financial strength. The model is designed using publicly available financial statement data of Latvian commercial banks, in the period of 2003–2016, macroeconomic data as well as aggregate statistical data of Latvian banking sector. The model allows calculation of ratings reflecting reliability level of banks. The model is designed based on the multiple choice model ordered logit. The chapter identifies the most important factors reflecting reliability level of banks, incl…
From “Table 29” to the actuarial balance sheet: is it really that big a leap?
2021
EU regulations since 2017 have required all Member States to disclose their accrued-to-date pension liabilities (ADL) using a standard actuarial cost method and some common assumptions. This applies to both Social Security (SS) schemes and unfunded defined benefit (DB) schemes covering civil servants. These pension liabilities have to be disclosed in a supplementary table referred to as Table 29. An actuarial balance sheet (ABS) can be defined as a financial statement that lists a pension system's obligations to contributors and pensioners at a particular date, together with the amounts of the assets (financial and in particular those from contributions) that underwrite those commitments. T…