The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies
AbstractThis report presents three components of annual financial statements - BalanceSheet, Profit and Loss Statement and Statement of Cash Flows - in terms of national andinternational accounting regulations as a source of information and presentation of thecompany. Also, through the comparative analysis of annual financial statements of fiveairlines from different countries, how the format and their presentation influence or conditionthe relevance of accounting information.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 2 (2011)
Issue (Month): 13 ()
Contact details of provider:
Balance sheet; Income statement; Cash flow statements;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Sorin Briciu & Constantin Groza & Ioan Ganfalean, 2009. "International Financial Reporting Standard (Ifrs) Will Support Managemnet Accounting System For Small And Medium Entreprise (Sme)?"," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 32.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.