Features of application of International Financial Reporting Standards (IFRS) by international companies

Abstract

The present paper touches upon features of application of International Financial Reporting Standards by international companies. Financial analysis as a methodology is considered from different points of view. In terms of theory, it is science, however in terms of practice, it is a set of measures to generate useful information in management based on financial reporting indicators. The development strategy is oriented towards the future. At the same time it is based on the experience of previous activities and obtained results and takes into account positive and negative factors. Strategies are usually developed in several ways, yet only the most optimal is implemented. The optimality itself depends on the conditions in which an enterprise operates, as well as on the conditions that are expected to be, and on the potential of the enterprise (resources and personnel). The study of the theory of financial analysis shows the ambiguity of the approaches which authors come to while studying the concept of financial analysis.

The Effect Of LDR, ROA, PER, DER, NPL On Stock Prices In Banking Sub-Sector Companies In 2019-2021

“…The purpose of this work is to analyze the impact of financial indicators on the stock prices of bank subsidiaries in 2019-2021(Gabeshi, 2021Lai et al, 2022;Zinisha et al, 2021). This study focuses on five ratios which are Loan to Deposit (LDR), Return on Assets (ROA).…”

“…, price/earnings ratio (PER), debt/equity ratio (DER) and non-performing loans (NPL). The research method is panel regression analysis, which uses secondary information obtained from the financial statements of listed banking companies (Lai et al, 2022;Lawes et al, 2012;Zinisha et al, 2021). The research sample consists of several banking companies of a certain period.…”