Dimitrova, Janka (2012) Problems with the implementation of international standards for financial reporting and international audit standards. In: Challenges in Contemporary Economy, IBS Press, 22-23.06.2012, International Business School Botevgrad, Bugarija.
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PROBLEMS WITH THE IMPLEMENTATION OF INTERNATIONAL STANDARDS FOR FINANCIAL REPORTING AND INTERNATIONAL AUDIT STANDARDS.pdf Download (241kB) | Preview |
Abstract
The International Financial Reporting Standards (IFRS) are designed for application in the financial reports with general purpose and the other financial reporting in all profit-oriented entities. The International Auditing Standards (IAS) are setting out the framework for carrying out the review process of financial reporting from entities referred to audit in order to verify the authenticity of the information and raising up the credibility of financial statements.
Quality implementation of them requires overcoming the barriers arising from lack of knowledge of accounting personnel and inadequate set of institutional structure and legal framework.
Keywords: Financial reporting, auditing, information, problems, implementation
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | Social Sciences > Economics and business |
| Divisions: | Faculty of Economics |
| Depositing User: | Janka Dimitrova |
| Date Deposited: | 23 Jan 2013 14:24 |
| Last Modified: | 23 Jan 2013 14:24 |
| URI: | https://eprints.ugd.edu.mk/id/eprint/4858 |
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