The Covid-19 pandemic is undoubtedly the event that has had strongest impact on economic activity of companies in last two years and was reflected their financial statements. aim study to verify whether effects are visible area other comprehensive income presented statement income. fits into a wider trend research concerning information this element statement, but connection with current subjec...

How this statement should be interpreted? Clearly, it refers to income or total expenditure and budget shares for food (food share for short) for different households in a given population at a given period and not to changing (different) income of a given household. Food share is sometimes defined as consumption expenditures in current prices on food items divided by income but also by consump...

This study aims to identify and evaluate the recognition, measurement, presentation of financial statements PT. Dinamik Prima Persada by Statement Financial Accounting Standards 1. type research is a case study; descriptive analysis used. Data collection techniques in this were interviews documentation methods. The validity data was tested triangulation method. results indicate concept recognit...

This community service aims to improve the status of a “waste bank” for Small and Medium Enterprises (UMKM). Therefore, preparation was needed, such as evaluating financial statement, then conducting training on compiling statement Fikriyyah, S. F., & AdiWibowo (2018; 703) state that forms cares environment is expected increase income. Thus, existence does not significantly affect household...

in recent decades, increasing advancement in biological sciences brings the need for reliable updated re-sources. scientific research journals facilitate accessibility to comprehensive resources and lay a ground for dis-seminating the latest findings of research projects to achieve constructive experiences and satisfy the scientific community. accordingly, avicenna research institute has publis...

Current financial reporting guidance allows managers flexibility as to whether to disaggregate income statement items. Such flexibility is problematic if managers prefer to aggregate in some situations and disaggregate in others because we conjecture that investors’ evaluations of firms will predictably differ depending on whether performance information is shown in an aggregated or disaggregat...

Traditionally, the potential financial impact of interest rate movements has been evaluated through duration measures or through computer simulations. The duration measure approach is analytical, and focuses on changes in market value; the computer simulation approach is computational and focuses on income statement and balance sheet impacts. In this paper a complementary approach for projectin...

Insurance companies in the Republic of Serbia (RS) are required to report deferred income tax accordance with International Accounting Standards (IAS) 12 - Income Taxes. They recognize assets and liabilities on balance sheet or expenses statement. This paper examines materiality Serbian insurance companies, as well its impact assessing profitability corporate burden. The research conducted from...

This commentary addresses the statement that “the authors believe that the HRH [Human Resources for Health] Program can serve as a model for other initiatives that seek to address the shortage of qualified health professionals in low-income countries and strengthen the long-term capacity of local academic institutions.” I adopt the position of the devil’s advocate and ask whether a country, wit...