Article Abstract:
The problem of repeating organizational performance accurately in the face of changing prices is discussed. Topics discussed include: merger accounting, accounting for inflation, disclosing expenditures on research and development, and methods of measuring performance. The economic liberalization of China has led the Chinese to devote a great deal of attention to the problem of reflecting changes in costs of funds, costs of products, and business performance.
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Article Abstract:
Various aspects of 'off-balance sheet financing' such as borrowing through a related company and securitized receivables are examined and their effects on the accuracy and legality of financial statements are discussed. Other topics include international differences in financial reporting, the emphasis on economic substance, summary annual reports, cash flow and interest rates and currency swaps.
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Article Abstract:
Research examines the characteristics in firms which help to predict their financial success or failure. A review of the recent research literature specifically addressing bankruptcy prediction from financial statements analysis is presented. The financial characteristics of firms which are quoted on the UK unlisted securities market are examined.
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