The underlying concepts of the definition of a liability in financial reporting: A doctrinal research perspective

Coetsee, Daniël

doi:10.1080/10291954.2020.1742458

Cited by 2 publications

(4 citation statements)

References 26 publications

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“…In accordance with RAS, the balance reflects the balance between all, without exception, assets and liabilities (Sytnik, 2014;Almaqtari et al, 2020). The balance that Russian companies use in accordance with national standards consists of an asset that includes two sections: noncurrent and current assets, and a liability that includes three sections, which combine data on sources according to two criteria by ownership and time of their involvement in the business ( Ivanova et al, 2020;Poltarykhin et al, 2019;Coetsee, 2021).…”

Section: Resultsmentioning

confidence: 99%

“…This procedure is common to all users. Therefore, the information that is presented in the reporting is fully understood by all persons studying the performance of a particular subject (Panfilova et al, 2020;Coetsee, 2021).…”

Section: Methodsmentioning

confidence: 99%

“…The transfer of experience of other economic entities, its implementation in activities, the adoption of current decisions cannot be based solely on intuition and experience, and even an insignificant decision should be based on information obtained through analysis (Prodanova et al, 2019;Coetsee, 2021).…”

Section: Introductionmentioning

confidence: 99%

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

Zinisha¹,

Kharchenko²,

Avdeev³

et al. 2021

EA-XXI

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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.

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Section: Resultsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

See 1 more Smart Citation

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

Zinisha¹,

Kharchenko²,

Avdeev³

et al. 2021

EA-XXI

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“…While the control system on the financial report ensures that management has accurate, timely, and complete information (Coetsee, 2020), the local government's control system refers to an Unqualified Opinion (UO).…”

Section: Hypothesis 3 (H3): Sop Has a Significant Influence On The Unmentioning

confidence: 99%

What Factors Affect Financial Transparency Reports? A Study of Regional Government Financial Reports in South Sulawesi Province, Indonesia

Ahmad¹,

Nonci²,

Nurmandi³

et al. 2020

IJEBA

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Purpose: This study aims to analyze and correlate the significant factors that support the financial report system in local government to be more transparent and accountable. Design/Methodology/Approach: The article analyzes the government apparatuses competence, organization commitment, standard operating procedures, and control system, which are measured by data collected from selected local government and are analyzed through SPPS software. The measurement of financial reports' availability is done through a system-based crosstab correlation technique that displays factors and indicators accordingly. It shows the significance of the correlation between each factor and indicator. The explanation of each factor and indicator is done through quantitative and qualitative research. Findings: The research found that two main significant factors support transparency and accountability: government competence apparatuses and organizational commitment. On the other hand, two factors are less significant, the standard operating procedures and control system. In terms of indicators, the most significant that supports transparency and accountability, namely government structure, and the weakest indicator is ICT because some do not explicitly use the website-based system's accessibility. Practical Implications: This paper is a scientific report and can be a policy recommendation to support the local government in achieving transparency and accountability and gaining unqualified opinion. Originality/Value: There is still a lack of research on developing a local government reporting system by measuring transparency and accountability towards those selected four factors. The value of this paper is to classify affecting factors on the financial reporting system to improve the accountability and transparency of local government.

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The underlying concepts of the definition of a liability in financial reporting: A doctrinal research perspective

Cited by 2 publications

References 26 publications

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

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

What Factors Affect Financial Transparency Reports? A Study of Regional Government Financial Reports in South Sulawesi Province, Indonesia

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