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Academic literature on the topic 'Form of financial statements'

Author: Grafiati

Published: 3 June 2025

Last updated: 13 July 2025

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Journal articles on the topic "Form of financial statements"

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Hidayat, Hajan, and Yuricha Vittri Yanti. "Evaluation Standart Operational Prosedure Corporate Social Responbility." Journal of Applied Accounting and Taxation 1, no. 2 (2016): 93–98. https://doi.org/10.5281/zenodo.1306804.

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This research discusses the format of the financial statement made PKBL for use by business partners as a condition in the loan submission. The format of the financial statements statement of financial position is provided and profit/loss. The authors found a problem that is often business partners do not fill financial statements correctly so troublesome parties PKBL. This leads to slow lending process. Charging error caused by lack of understanding business partners against the financial report provided PKBL. Based on the basic provisions of the preparation of the financial statements, the author of menyimpulakan that the report provided PKBL yet eligible conditions i.e. financial statements can not be understood, irrelevant, unreliable and often does delay time in gathering financial statements.

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Subaeda, Ratu, Syamsul Syamsul, and Dini Rosyada. "Laporan Keuangan UTD PMI Provinsi Sulawesi Tengah: Apakah Sudah Sesuai Dengan ISAK No. 35?" Indonesian Accounting Literacy Journal 3, no. 3 (2023): 317–29. https://doi.org/10.35313/ialj.v3i3.5174.

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The preparation of the financial statements of non-profit organizations since 1997 is regulated in the Statement of Financial Accounting Standards (PSAK) No. 45 Concerning Financial Reporting of Non-Profit Organizations. However, starting in 2019, PSAK 45 was replaced with Interpretation of Financial Accounting Standards (ISAK) No. 35 Regarding the Presentation of Financial Statements of Non-profit Oriented Entities. The purpose of this study is to identify and analyze the application of ISAK No. 35 on the preparation of the financial statements of UTD PMI Central Sulawesi Province. This research is a qualitative research with an interpretive approach. The results of the study conclude that the financial statements of UTD PMI Central Sulawesi Province have been compiled based on ISAK No. 35. The financial statements presented by UTD PMI Central Sulawesi Province are in the form of a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flow and notes to financial statements.

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Ilsan, Mais, Muhammad Salim, and Tsalis Kurniawan Husain. "Pelatihan Teknik Menyusun Laporan Keuangan Untuk UMKM Agribisnis." JIPEMAS: Jurnal Inovasi Hasil Pengabdian Masyarakat 3, no. 2 (2020): 102. http://dx.doi.org/10.33474/jipemas.v3i2.5993.

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The goal to be achieved in this service program is to help compile and make financial statements CV. Kasih dan Sayang. Specific targets to be completed are knowledge and skills in preparing and formatting financial statements. The problem in preparing financial statements is knowledge and skills in the recording of business finances. Therefore, the challenges in this target group need to be overcome by increasing knowledge and training in making financial statements that are easy and helping financial records for partners. The method that will be used in this service program is participation method. CV. Kasih dan Sayang were given financial statement training. The results of this community service activity are trainees who are able to provide training materials that are supported by using financial statements formats in the form of MS. Excel is in accordance with the case of business transactions. In addition, the financial statement format is in the form of an MS. Excel will tidy up and make it easier to make business financial statements.

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Dredge, Arlin Prisilia, and Mayang Sari Edastami. "Application of Accounting Information System at Fahiluka Health Center." eCo-Buss 5, no. 2 (2022): 570–82. http://dx.doi.org/10.32877/eb.v5i2.507.

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This study aims to find out how to prepare financial statements at the Fahiluka health center. This type of research uses a qualitative descriptive method with a case study approach in the form of financial statement data at the Fahiluka health center. The data sources used in this study are data obtained from an interview with one of the staff of the Fahiluka health center and books, official archives or forms of records related to the financial statements of the Fahiluka health center. and using data collection techniques in interviews and documentation. The results of this study show that the lack of training regarding the process of preparing public sector financial statements in accordance with applicable government regulations or accounting standards has resulted in the Fahiluka health center not implementing an accounting information system and the resulting financial statements are not in accordance with government regulations or government accounting standards. The preparation of financial statements at the Fahiluka health center is not someone who has expertise in the field of accounting (bookkeeping) and the financial statements are not only prepared by one person in charge or treasurer but are prepared by each person in charge of the activity program. The results of this study mean that the Fahiluka health center has not implemented an accounting information system where in the process of preparing financial statements is still manually using Microsoft excel, the stages of preparing financial statements at the Fahiluka health center are only recorded in the form of journals, then reporting in the form of financial statements so that the financial statement information produced is only in the form of a general cash book

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Arsa, Arsa, Muhammad Ismail, Ferri Saputra Tanjung, and Muhamad Syawal. "PENERAPAN PENYUSUNAN LAPORAN DENGAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM)." Al-Dzahab 3, no. 2 (2022): 100–108. http://dx.doi.org/10.32939/dhb.v3i2.1461.

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Purpose : This study aims to determine the application of the preparation of reports with financial accounting standards for micro, small and medium entities at Pak DJ's Souvenir Shop. The problems discussed in this study are how to prepare the financial statements of Pak DJ's gift shop and how to form the preparation of the DJ's gift shop's financial statements in accordance with SAK EMKM. The purpose of this study is to analyze the form of the financial statements of Pak DJ's Souvenir Shop and make a financial report of Pak DJ's Souvenir Shop in accordance with SAK EMKM.Design/methodology/approach : To obtain the data, the authors used descriptive qualitative research, namely through interviews with the owner of the DJ's Souvenir Shop and documentation of documents related to the preparation of the DJ's souvenir shop's financial statements.Findings : The results showed that the financial statements prepared by Mr. DJ's Souvenir Shop were only simple notes, namely cash receipts and disbursements, the application of financial statement preparation based on Financial Accounting Standards for Micro, Small and Medium Entities at Mr. DJ's Souvenir Shops compiled by researchers consisting of: from the statement of financial position, income statement and notes to financial statements.Research imlications : Statement of financial position with total assets of Rp. 101,832,700 and total liabilities and equity of Rp. 149,490,100, income statement with total profit of Rp. 99,490,100 and notes to financial statements.

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Druzhilovskaya, T. Y. "Development of the methodology for the formation of the Statement of Financial Results in the system of Russian accounting standards." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 10 (September 18, 2023): 13–22. http://dx.doi.org/10.33920/med-17-2310-02.

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The article examines methodological approaches to the formation of the most important reporting form that characterizes the performance of organizations — the Report on Financial Results. The program for the development of federal accounting standards provides for the adoption of a standard dedicated to financial statements, which, among other things, will contain regulations for the formation of a Report on financial results. Currently, Draft FSBU 4/2023 “Accounting (financial) statements” has been developed and published for discussion. This article examines the methodological approaches presented in this Project to the preparation of the Statement of Financial Performance. Comparison of the regulations for the formation of the Statement of Financial Results proposed in the FSBU Draft 4/2023 with methodological approaches to the formation of this reporting form in the current PBU 4/99 “Accounting statements of the organization” and the Order of the Ministry of Finance of Russia No. 66n dated July 2, 2010 “On Forms of Accounting Statements of Organizations”. Both expedient and debatable aspects of methodological approaches to the formation of the Statement of Financial Results in the Draft FSBU 4/2023 “Accounting (financial) statements” are identified. Recommendations for solving debatable methodological issues are argued.

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Pangesti, Amanda Esa, Yulinartati Yulinartati, and Astrid Maharani. "Rekontruksi Penyusunan Laporan Keuangan pada BUMDes berdasarkan SAK ETAP." BUDGETING : Journal of Business, Management and Accounting 3, no. 2 (2022): 216–30. http://dx.doi.org/10.31539/budgeting.v3i2.3873.

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This study aims to determine the preparation of the financial statements of the BUMDes Pesat Oyster Mushroom Business Unit in 2020 in Pontang Village based on SAK ETAP. The method in this research is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The results showed, based on SAK ETAP, there should be 5 (five) financial statements, namely balance sheet, income statement, statement of changes in equity, cash flow statement and notes to financial statements. However, the financial report by BUMDes Pesat Oyster Mushroom Business Unit presents financial reports in the form of income and expenses. In conclusion, the BUMDes Oyster Mushroom Business Unit has not presented financial reports based on SAK ETAP.  Keywords: BUMDes, Financial Statements, SAK ETAP

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Rahmalia, Nisa Riski, Elit Eriyanti, Najunda Dewa Yani, and Nur Kabib. "Deteksi Pengaruh Financial Stabilty, External Pressure, dan Financial Targets terhadap Financial Statement Fraud." Jurnal Akuntansi dan Audit Syariah (JAAiS) 3, no. 2 (2022): 113–29. http://dx.doi.org/10.28918/jaais.v3i2.5645.

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The purpose of this study was to determine the effect of financial stability, external pressure and financial targets on fraudulent financial statements in manufacturing companies. In this study, the population of manufacturing companies listed on the Jakarta Islamic Index 70 (JII 70) for the 2019-2021 period is used. In the sampling process, the technique used is purposive sampling by producing 16 samples of companies. This study uses data analysis in the form of descriptive statistics, classical assumption test, and hypothesis testing. The results showed that partially the financial stability variable had an influence on financial statement fraud. Meanwhile, external pressure variables and financial targets have no effect on financial statement fraud. Simultaneously, the variables of financial stability, external pressure, and financial targets have an effect on fraudulent financial statements.

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Allee, Kristian D., and Teri Lombardi Yohn. "The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses." Accounting Review 84, no. 1 (2009): 1–25. http://dx.doi.org/10.2308/accr.2009.84.1.1.

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ABSTRACT: We examine the financial reporting practices of small privately held businesses that are not subject to SEC regulation. Specifically, we determine the factors associated with the production and use of financial statements for firms that have discretion in the preparation of financial statements and do not face the demands of public equity markets. In addition, for firms that prepare financial statements, we determine the factors associated with the sophistication of the financial statements in terms of whether the financials are compiled, reviewed, and/or audited by a professional accountant and whether the firm produces accrual-based financial statements. Finally, we examine the potential benefits afforded firms producing financial statements, having audited financial statements, and having accrual-based financial statements. We find that firms with audited financial statements benefit in the form of greater access to credit and that firms with accrual-based financial statements benefit in the form of a lower cost of credit.

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Puteri, Belya Dwi, and Made Dudy Satyawan. "PENGARUH TAX AVOIDANCE DAN STRUKTUR KEPEMILIKAN TERHADAP TIMELINESS PUBLIKASI LAPORAN KEUANGAN DI BURSA EFEK INDONESIA." JURNAL AKUNTANSI DAN AUDITING 16, no. 2 (2020): 124–37. http://dx.doi.org/10.14710/jaa.16.2.124-137.

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The characteristics of financial statements in the form on the timeliness of financial statements publication is one of the requirements for information from financial statements to be relevant for the user’s decision. This study aims to determine the effect of tax avoidance and ownership structure on the timeliness of financial statement publication listed on the Indonesia Stock Exchange in period 2014-2018. Sample of research from purposive sampling is 475 companies with logistic regression analysis. The analysis evidence that tax avoindace, ownership concentrated on the family, and foreign ownership has an influence on the timeliness of financial statement publication. However, institutional ownership does not affect on the timeliness of financial statements publication.

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Dissertations / Theses on the topic "Form of financial statements"

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Monte, Kristin. "The ten elements of financial statements for business enterprise /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_monte_ten.pdf.

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Duncan, Ashley John. "A user's guide for financial statements of African companies." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/49691.

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Thesis (MBA)--Stellenbosch University, 2001.<br>ENGLISH ABSTRACT: The Africa Centre for Investment Analysis (AClA) at the University of Stellenbosch is undertaking the creation and maintaining of a capital markets database on historical financial and market data of all companies listed on various African stock exchanges (excluding South Africa). This study report aims at establishing a user's guide for the Centre's financial statement database in anticipation that the database will become a comprehensive source of vital market and financial information for investors in Africa. The guide describes the common format that was created so that African companies can be easily compared. The guide clarifies the standardised coding system that was created so that future users are able to access relevant data, and attempts to facilitate the ease of maintaining and developing the database. Some of the coding described in the guide is not original, since an adequate coding system is already available and in use at the Centre, but forms part of this study project since no formal or documented guide to its operation and implementation is available. The guide describes the classification and coding system used for the various countries, industries and companies on the Centre's database. The industry classification system that was developed is not as comprehensive as the global industry classification standard that it is based on, but is adequate to fairly describe the core activities of African companies. The guide introduces the standardised financial statement templates that are (to be) used on the Centre's database, and also describes the individual line items on these. The templates created are such that the annual financial statements of African companies, in conformity with international generally accepted accounting practice, fairly present the state of affairs of the African companies and their businesses. Templates for balance sheets, income statements, and cash flow statements for the companies have been created. The value of the information on the database is based on the soundness of the data reported in the African company's annual reports, and the interpretation of these when being captured onto the database. The definitions listed in this study report serve merely as a guideline to compensate for the differing accounting rules and practices that exist between countries. Not all listed African companies are recorded on the database. This is because the Centre relies on the contribution of data (like annual financial reports) from African stock exchanges, stockbrokers and the individual companies themselves. The importance of encouraging all African stakeholders to contribute as much information as possible, in order to ensure that comparable data is collected, is vital to the successful development and use of the database.<br>AFRIKAANSE OPSOMMING: Die Afrikasentrum vir Beleggingsontleding aan die Universiteit van Stellenbosch is besig met die daarstelling en instandhouding van 'n databasis van kapitaalmarkte van historiese finansiële- en markinligting van alle maatskappye op verskeie Afrika effektebeurse (Suid-Afrika uitgesluit). Hierdie ondersoekverslag beoog om 'n gebruikersgids saam te stel vir die sentrum se finansiële databasis met die verwagting dat die databasis 'n omvattende bron van mark- en finansiële inligting vir beleggers in Afrika sal word. Die gids verklaar voorts ook die gestandaardiseerde kodestelsel wat ontwikkel was om toekomstige gebruikers toegang tot relevante data te gee. Die gids poog ook om die instandhouding en verdere ontwikkeling van die databasis te vergemaklik. Sommige van die kodefisering wat in die gids beskryf word, is nie oorspronklik nie aangesien 'n voldoende kodestelsel reeds beskikbaar en in gebruik is in die sentrum. Dit vorm egter deel van hierdie studieprojek aangesien geen formele of gedokumenteerde gids vir die databasis se gebruik en implementering beskikbaar is nie. Die gids beskryf die klassifikasie en kodestelsel vir die verskeie lande, industrieë en maatskappye wat op die sentrum se databasis gebruik word. Die klassifikasiestelsel vir industrieë wat ontwikkel is, is nie so omvattend soos die globale industrieklassifikasiestandaard waarop dit gebaseer is nie, maar dit is genoegsaam om 'n redelike beskrywing van die kernaktiwiteite van Afrika se maatskappye te gee. Die gids stel die gestandaardiseerde finansiële patroon wat op die sentrum se databasis gebruik word (en gebruik sal word) bekend en dit beskryf ook die individuele lynitems daarop. Die patrone wat sodanig geskep word gee 'n redelike beeld van die jaarlikse finansiële state van Afrika se maatskappye in ooreenstemming met internasionale algemene aanvaarde boekhoupraktyke. Patrone vir balansstate, inkomstestate en kontantvloeistate vir die maatskappye is geskep. Die waarde van die inligting op die databasis is gebaseer op die egtheid van die data beskikbaar in die Afrikamaatskappye se jaarverslae en die interpretasie daarvan wanneer dit op die datastelsel vasgelê word. Die definisies wat in die studieverslag voorkom, dien slegs as 'n handleiding om te vergoed vir die verskille in boekhoureëls- en gebruike wat in verskillende lande bestaan. Alle Afrikalande wat op die effektebeurs is, is nie ingesluit op die databasis nie aangesien die sentrum op die verskaffing van inligting op Afrika se effektebeurse, makelaars en individuele maatskappye aangewese is. Die belangrikheid om alle Afrika rolspelers aan te moedig om soveel inligting as moontlik by te dra, is deurslaggewend tot die suksesvolle ontwikkeling en gebruik van die databasis.

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Alghazzawi, Rasha Abdallah. "IFRS 10 & 11 : effect of implementation on financial statements and accounting information quality for European companies." Thesis, University of Aberdeen, 2018. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=238513.

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Bachert, Kristian [Verfasser]. "Fair Value Accounting : Implications for Users of Financial Statements / Kristian Bachert." Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2012. http://d-nb.info/1042424926/34.

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Šťastný, Daniel. "The Use of XBRL for Financial Statement Analysis." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81950.

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This thesis demonstrates the use of XML (eXtensible Markup Language) instance documents based on XBRL taxonomy (eXtensible Business Reporting Language) for financial statement analysis. It illustrates how XBRL could change data workflow in order to decrease the costs of maintaining, reporting and analyzing financial data. The practical output is a software extension of MS Excel that can read and analyze online XBRL documents prepared as HTML with embedded XBRL. The theoretical part comprises an explanation of the technical background XBRL and important data workflows related to financial analysis and reporting financial data.

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Davidsson, Emelie, and Charlotte Lilja. "Accounting for Climate Change : Incorporating Externalities due to CO2 Emissions into Financial Statements." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18173.

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The full cost of climate change is not accounted for in today’s financial reporting. Today’s sustainability reporting mainly consists of disclosures which do not affect any financial statement. If externalities were accounted for it would help stakeholders become aware of companies’ true sustainability. The purpose of this thesis is to identify and describe ways for companies to account for their climate impact, in general and by incorporating externalities into the financial statements. A qualitative method is used in the form of a descriptive case study with a Swedish perspective. The study is based on interviews with accountants and company representatives who work actively with sustainability reporting issues. The main finding of the study is that the best way to account for negative externalities is to use full cost accounting. However, it is difficult to use in practice since monetising externalities is difficult. The currently most used frameworks (the GRI guidelines and the GHG Protocol) account for externalities to some extent, but have no connection to financial reporting. An evolving framework within integrated reporting has the potential to increase the connection between the current disclosures in sustainability reports and financial reporting. So far the best solution to account for externalities is to separately account for taxes, fees and cap-and-trade since externalities are internalised in these costs. The effects of accounting for negative externalities will differ depending on the degree of climate impact the company has. It will also depend on how far down the value-chain emissions are accounted for. It will nevertheless be an incentive to reduce climate impact and act as a management tool.<br>Den fulla kostnaden av klimatförändringar redovisas inte i dagens finansiella redovisning. Dagens hållbarhetsredovisning består mestadels av upplysningar som inte påverkar några finansiella rapporter. Om externaliteter redovisades skulle det hjälpa intressenter att bli medvetna om företags verkliga hållbarhet. Syftet med uppsatsen är att identifiera och beskriva sätt för företag att redovisa sin klimatpåverkan. Både generellt och i de finansiella rapporterna. En kvalitativ metod används i form av en beskrivande fallstudie med svenskt perspektiv. Studien är baserad på intervjuer med redovisningskonsulter och företagsrepresentanter som arbetar aktivt med frågor som rör hållbarhetsredovisning. Den viktigaste slutsatsen av studien är att det bästa sättet att redovisa negativa externaliteter är att använda full cost accounting. Dock är det svårt att använda i praktiken eftersom det är svårt att monetärisera externaliteter. De för närvarande mest använda ramverken (GRIs riktlinjer och GHG Protocol) inkluderar till viss del externaliteter, men har ingen koppling till finansiella rapporter. Ett ramverk inom integrerad rapportering är under utveckling och det kan potentiellt öka kopplingen mellan upplysningarna i hållbarhetsredovisningar och finansiell rapportering. Den hittills bästa lösningen för att redovisa externaliteter är att separat redovisa miljöskatter, avgifter och handel med utsläppsrätter eftersom externaliteter internaliseras i dessa kostnader. Effekterna av att redovisa negativa externaliteter kommer att bero på företagets grad av klimatpåverkan. Det kommer också att bero på hur långt ner i värdekedjan utsläpp redovisas. Det kommer oavsett att bli ett incitament för att minska klimatpåverkan och fungera som ett verktyg för förvaltning och styrning av företaget.

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Tan, Chyi Woan. "Accounting for financial instruments : an investigation of preparer and user preference for fair value accounting /." Access via Murdoch University Digital Theses project, 2005. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20051011.123944.

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Burke, Kevin. "How Users Actually Use Financial Statements: A New Tool for Research in Experimental Accounting." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/72.

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This thesis presents a new methodology based on directly measuring user behavior and making decisions based on experimental results. I have built and tested a tool which will enable researchers to use the methodology to determine whether particular financial statement presentations are more beneficial than others. The tool records user movement on a computer screen with mouse tracking, which allows researchers to track user behavior in greater detail than ever before. The methodology was tested on a subject pool of non-professional financial analysts and junior professionals, who were presented with a company’s financial data in the current GAAP and a new proposed FASB presentation format. The results show that this methodology could be useful in differentiating between present GAAP and proposed alternatives.

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Elliott, Wynter Brooke. "Reconciling GAAP losses and pro forma profits : effects on investor judgments and decisions /." Thesis, Connect to this title online; UW restricted, 2003. http://hdl.handle.net/1773/8731.

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Kirk, Ngaire. "The true and fair view concept in New Zealand : a research report presented in partial fulfilment of the requirements for 10.799, Massey University, 1998 /." Publications - School of Accountancy (Adobe Acrobat required), 1998. http://www-accountancy.massey.ac.nz/Publications.htm.

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Books on the topic "Form of financial statements"

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Rutherford, B. A. The doctrine of substance over form. Certified Accountant Publications, 1988.

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Board, Financial Accounting Standards, ed. Financial reporting by not-for-profit organizations: Form and content of financial statements : invitation to comment. Financial Accounting Standards Board of the Financial Accounting Foundation, 1989.

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Ponomareva, Lyudmila, and Natal'ya Stel'mashenko. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1898405.

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The textbook provides a comprehensive understanding of the content and procedure for the preparation of reporting forms included in the annual accounting statements; reveals the stages of preparatory work preceding the preparation of accounting statements; analyzes typical errors made during its formation; provides a line-by-line commentary on filling out each of its forms in accordance with current federal accounting standards. The methodological material is illustrated with digital examples of accounting and filling out annual accounting forms. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students and teachers of economic universities, as well as practitioners specializing in accounting, analysis and auditing.

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Sigidov, Yuriy, Elena Oksanich, Galina Yasmenko, Irina Babalykova, and Vadim Bashkatov. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/1991034.

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The textbook outlines the theoretical foundations and describes the practice of forming accounting (financial) statements in accordance with Russian regulatory documents. The essence of the main elements of financial statements is revealed, as well as the influence of various factors on its information content. The preparatory work preceding the preparation of the financial statements is considered in detail, along with article—by-article methods for forming basic forms and explanations for accounting (financial) statements and recommendations for correcting errors in accounting and reporting. The composition and content of the consolidated financial statements are outlined. Meets the requirements of the latest generation of federal state educational standards for higher education. For university teachers, graduate students, students enrolled in economic training programs, trainees of the training, retraining and advanced training system, as well as for practicing accountants.

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Kurmanova, Aliya. Accounting (financial) statements. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2023978.

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The textbook reveals the conceptual foundations of the preparation and presentation of accounting (financial) statements, its composition and content, the procedure for the formation of accounting indicators of individual accounting statements, the basics and methodological aspects of the preparation of consolidated financial statements. In accordance with the course program, questions for self-control, tests and practical tasks for the formation of accounting indicators of accounting (financial) statements of a commercial organization are presented. Meets the requirements of the latest generation of federal state educational standards for higher education. For students of higher educational institutions studying the discipline "Accounting (financial) reporting" and studying in the educational programs of higher education in the field of 38.03.01 "Economics" and specialty 38.05.01 "Economic security", as well as other economic specialties.

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Sigidov, Yuriy, Natal'ya Moroz, Elena Oksanich, et al. Analysis of financial statements. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1844341.

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The textbook shows the role of financial statements in the formation of information necessary for internal and external users interested in it. The requirements for financial statements are defined, the methodology of its analysis is described in detail on a concrete example, taking into account the achievements of modern economic science. The possibilities of using the results of the analysis for the preparation, justification and adoption of strategic and tactical management decisions at different levels are considered. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students in the field of training 38.03.01 "Economics", practicing accountants, economists and students of the system of additional vocational education.

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Institute, Pennsylvania Bar. Finding hidden assets: Tax forms & financial statements. Pennsylvania Bar Institute, 2000.

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Board, Financial Accounting Standards. Financial Reporting by Not-for-Profit organizations: Form and content of Financial Statements : invitation to comment. FASB, 1989.

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United States. Bureau of the Census. State of Iowa 2008 Financial Report, Fiscal Year Ended, June 30, 2008, Form F-66(IA-2), June 16, 2008. [publisher not identified], 2008.

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Institute, Pennsylvania Bar, ed. Finding income & hidden assets : tax forms & financial statements. The Institute, 1993.

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Book chapters on the topic "Form of financial statements"

1

Treesa, Jency. "Financial Statements." In Accounting for Managers. Routledge India, 2024. https://doi.org/10.4324/9781003461159-7.

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Willis, David O. "Financial Statements." In Business Basics for Dentists. John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118783368.ch9.

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Goel, Sandeep. "Financial statements." In Finance for Non-Finance People, 3rd ed. Routledge India, 2024. http://dx.doi.org/10.4324/9781003516262-7.

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Goel, Sandeep. "Financial statements." In Finance for Non-Finance People. Routledge India, 2019. http://dx.doi.org/10.4324/9780429196669-4.

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Vasigh, Bijan, and Javad Gorjidooz. "Financial Statements." In Engineering Economics for Aviation and Aerospace, 2nd ed. Routledge, 2025. https://doi.org/10.4324/9781003469759-11.

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Lam, Miranda S., and Gina Vega. "Pro Forma Financial Statements." In Entrepreneurial Finance. Routledge, 2020. http://dx.doi.org/10.4324/9780429325045-12.

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Treesa, Jency. "Reading Financial Statements." In Accounting for Managers. Routledge India, 2024. https://doi.org/10.4324/9781003461159-12.

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Kreder, Karl J. "Understanding Financial Statements." In The Complete Business Guide for a Successful Medical Practice. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-11095-0_7.

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Scot, Laurence. "NFP Financial Statements." In The ABCs of Not-For-Profit Accounting and Financial/990 Reporting. Routledge, 2024. https://doi.org/10.4324/9781003502852-11.

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Ragas, Matthew W., and Ron Culp. "Accounting and Financial Statements." In Business Essentials for Strategic Communicators. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137385338_4.

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Conference papers on the topic "Form of financial statements"

1

Elisa Yuridis Butar Butar, Thio Marta, Ahmad Saikhu, and Chastine Fatichah. "Algorithm Adaptation Methods for Prediction of Opinion and Exceptions in Financial Statements Audit Reports: Case for Financial Statements Audit in Riau Islands Province." In 2024 Beyond Technology Summit on Informatics International Conference (BTS-I2C). IEEE, 2024. https://doi.org/10.1109/bts-i2c63534.2024.10941888.

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Pradana, Adria Setya, and Devi Fitrianah. "Text Preprocessing Audit Findings of Financial Statements: Preparing the Data for Further Analysis." In 2024 7th International Seminar on Research of Information Technology and Intelligent Systems (ISRITI). IEEE, 2024. https://doi.org/10.1109/isriti64779.2024.10963569.

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B, Vasudevan, Noorul Julaiha A G, Senthil Pandi S, and Rahul Chiranjeevi V. "Towards Secure Finance: Harnessing Ensemble Learning Techniques for Fraud Detection in Financial Statements." In 2024 International Conference on Communication, Computing and Energy Efficient Technologies (I3CEET). IEEE, 2024. https://doi.org/10.1109/i3ceet61722.2024.10994055.

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Šepeľová, Jaroslava. "POSSIBILITIES OF DETECTING FRAUD IN FINANCIAL STATEMENTS WITH FOCUS ON ANALYTICAL METHODS OF EVALUATING FINANCIAL STATEMENTS." In 15th International Bata Conference for Ph.D. Students and Young Researchers. Tomas Bata University in Zlín, 2019. http://dx.doi.org/10.7441/dokbat.2019.098.

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Kuzyk, Natalya, Kateryna Shevchuk, Maryna Kruhla, and Vladyslav Aloshyn. "Audit of financial reporting as a tool for investment attractiveness of agricultural business enterprises." In 24th International Scientific Conference. “Economic Science for Rural Development 2023”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2023. http://dx.doi.org/10.22616/esrd.2023.57.015.

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Development of financial statements audit as an effective practical tool for the investment attractiveness of agrarian business enterprises requires elaboration of its relevant theoretical positions with a detailed projection on the industry area to specify the content, tasks, information usefulness for investors, owners, and top managers of the enterprise. For this purpose, the role of the financial statements audits as a specific tool for improving the investment attractiveness of agrarian business enterprises is identified. The authors also substantiate the need to deepen its essential understanding, supplementing the audit components with various types of Due Diligence, which will provide users with complete information contained in the financial statements, the reliability of which is confirmed by the auditor. This will also enable a deeper use of analytical information to identify key risks and form an independent and objective opinion on the financial statements of a potential investment target.

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N. Mardan, Firas. "The effect of creative accounting on the reliability of financial reports." In The 5th International Scientific Conference on Administrative and Financial Sciences (CIC-ISCAFS'2025). Cihan University-Erbil, 2025. https://doi.org/10.24086/icafs2025/paper.1742.

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ABSTRACT_ The purpose of this research was to identify the most significant methods of manipulation used by management in financial statements, as well as the reasons and motivations for this manipulation, and to state the most important means that can be used to limit or minimize the effects of manipulation on financial statement beneficiaries. To accomplish this purpose, this paper created and delivered (68) questionnaires to the study's participants, who comprised auditors, accountants, and accountants from economic organizations. This paper used the Statistical Package for Social Sciences (SPSS) application to analyse the data. This research concluded that creative accounting impacts the reliability of financial statements and that its methods and intentions can be exposed by the auditor's dedication to professional ethics and professional competence in carrying out his responsibilities. It is also in charge of identifying the fraud and manipulations that management engages in. KEYWORDS: Creative accounting, financial statements, professional ethics, professional competence, fraudulent practices.

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Strouhal, Jiri, and Dana Dvorakova. "Financial instruments' revaluation in financial statements some issues for the financial management." In 2010 2nd IEEE International Conference on Information Management and Engineering. IEEE, 2010. http://dx.doi.org/10.1109/icime.2010.5477682.

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Shevchenko, M. M. "METHODS FOR DETECTING FALSIFICATION OF FINANCIAL STATEMENTS." In INSTITUTSIONAL'NAYA TRANSFORMATSIYA EKONOMIKI: CHELOVEK I SOTSIUM. Tomsk State University Publishing House, 2021. http://dx.doi.org/10.17223/978-5-907442-40-5-2021-5.

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Çürük, Turgut, and Ayşe Tanyeri. "The Impact of Consolidated Financial Statements on Performance of Financial Institutions: A Key Study from Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01360.

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Financial statements prepared by companies are the main sources of information for those who make economic decisions about the companies. As the listed companies in many countries (at least on the large European stock market) have one or more subsidiaries, they are obligated by regulations to prepare dual financial statements (individual and consolidated). Unlike the practices in developed European stock exchanges, companies listed on the stock exchange in Turkey, which used to prepare individual financial statements until 2005, have been preparing only consolidated financial statements in accordance with national accounting and financial reporting standards which were adopted from International standards since then. As of today, individual financial statements have not been prepared by Turkish companies. Only exception to this general practices are the Real Estate Investment Trusts (REITs) registered with Capital Market Board (CMB). As the discussions and results of some empirical studies in the literature indicate that impact of consolidated and individual financial statements on the performances of companies are different. In line with these arguments in literature, this study, focusing on the REITs registered with CMB in Turkey, attempts to investigate the impact of consolidated financial statements on performance of financial institutions (REITs). In this context, value relevance is used as a proxy to measure the performance. Than the impact of indicators as regards to profit and owners’ equity observed from two different sets of financial statements of the same Real Estate Investment Trusts on the value relevance of companies are analyzed.

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Lapitkaia, Liudmila. "Risk based approach in auditing financial statements." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.28.

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The purpose of this article is to analyze the provisions of International Standards on Auditing, disclosure of the practice of auditing financial statements, for studying risk-based audit. The author examines various approaches to the audit of financial statements, analyzes and classifies various types of risks that need to be taken into account when conducting an audit. In conclusion, the author formulates proposals for conducting an audit, taking into account the risk-based approach. For the practical application of the risk-based approach in the audit, the author has elaborated an auditor's file to identify risks and take adequate measures.

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Reports on the topic "Form of financial statements"

1

Westergard, Horton C. Auditable Financial Statements for DOD: Are We There Yet? Defense Technical Information Center, 2004. http://dx.doi.org/10.21236/ada423937.

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Peters, Sandra, and Matthew Winters. Comment Letter to the FASB on Measurement in the Financial Statements. CFA Institute, 2024. http://dx.doi.org/10.56227/24.2.5.

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CFA Institute comments on the FASB exposure draft of the Proposed Statement of Financial Accounting Concepts - Concepts Statement No. 8, Conceptual Framework for Financial Reporting Chapter 6: Measurement.

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Duro, Miguel, Germán López-Espinosa, Sergio Mayordomo, Gaizka Ormazabal, and María Rodríguez-Moreno. Enforcing mandatory reporting on private firms: the role of banks. Banco de España, 2022. http://dx.doi.org/10.53479/23526.

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This paper studies firm-level factors shaping the enforcement of financial reporting regulation on private firms and proposes bank lending as a particularly important one. Our tests are based on a rare combination of data sets, which allows us to construct unique measures of misreporting, notably in the form of underreporting of debt. We observe that private firms with bank debt are more likely to file mandatory financial reports and less likely to file information with irregularities. While we also find evidence that the need for bank financing can induce firms to misreport, this concern is mitigated by additional findings suggesting that banks detect reporting issues within private firms’ financial statements. Critically, we observe that firms with reporting issues obtain significantly less credit, especially when the bank has had previous exposure to debt misreporting and when the bank verifies debt information using the public credit registry. In short, our paper documents important firm-level determinants of private firms’ misreporting and highlights that banks play a significant role in the enforcement of mandatory financial reporting on these firms.

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DoD Office of Inspector General. Independent Auditors Report on the Air Force Working Capital Fund FY 2015 and FY 2014 Basic Financial Statements for United States Air Force Agency Financial Report 2015. Defense Technical Information Center, 2015. http://dx.doi.org/10.21236/ad1001836.

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Marwick, P. Southwestern Federal Power System combined financial statements and supplemental schedules for the years ended September 30, 1994 and 1993. Office of Scientific and Technical Information (OSTI), 1994. http://dx.doi.org/10.2172/31701.

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Reardon, Francis E. Statement of Francis E. Reardon Deputy Inspector General for Auditing Office of the Inspector General Department of Defense Before the Subcommittee on Financial Management, The Budget and International Security Senate Committee on Governmental Affairs on Department of Defense FY 2003 Financial Statements. Defense Technical Information Center, 2004. http://dx.doi.org/10.21236/ada433506.

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Boyarchenko, Nina, and Leonardo Elias. The Good, the Bad, and the Ugly of International Debt Market Data. Federal Reserve Bank of New York, 2023. http://dx.doi.org/10.59576/sr.1074.

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Comprehensive granular data on firms’ access to international credit markets and its determinants is instrumental to answering a wide set of questions in international macroeconomics and finance. We describe how to put together data on primary market issuance and secondary market pricing, how to track debt securities over their lifetimes on firms’ balance sheets, and how to collect data on issuers’ financial statements. We argue that choices that need to be made in collating comprehensive information on debt market activity have non-trivial consequences for the measurement of key credit market outcomes.

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Segovia, Raul M. Inter-American Development Bank Annual Report 2010: Financial Statements. Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0005761.

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This report is the second of two volumes which together constitute the Inter-American Development Bank's 2010 Annual Report. This report contains the management's discussion and analysis of the Bank's ordinary capital as well as various financial statements.

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Correia, Sergio, Stephan Luck, and Emil Verner. Failing Banks. Federal Reserve Bank of New York, 2024. http://dx.doi.org/10.59576/sr.1117.

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Why do banks fail? We create a panel covering most commercial banks from 1865 through 2023 to study the history of failing banks in the United States. Failing banks are characterized by rising asset losses, deteriorating solvency, and an increasing reliance on expensive non-core funding. Commonalities across failing banks imply that failures are highly predictable using simple accounting metrics from publicly available financial statements. Predictability is high even in the absence of deposit insurance, when depositor runs were common. Bank-level fundamentals also forecast aggregate waves of bank failures during systemic banking crises. Altogether, our evidence suggests that the ultimate cause of bank failures and banking crises is almost always and everywhere a deterioration of bank fundamentals. Bank runs can be rejected as a plausible cause of failure for most failures in the history of the U.S. and are most commonly a consequence of imminent failure. Depositors tend to be slow to react to an increased risk of bank failure, even in the absence of deposit insurance.

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Gimble, Thomas F. Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds. Defense Technical Information Center, 2002. http://dx.doi.org/10.21236/ada402274.

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