PROFESSIONISTI
General purpose financial reporting
The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to present and potential equity investors, lenders, and other creditors in making decisions in their capacity as capital providers. Capital providers are the primary users of financial reporting. To accomplish the objective, financial reports should communicate…
Continua a leggere...Accountants and career perspectives
1) Choose the correct word to fill in the 8 spaces Accountants 1) in/at/for the UK are facing major uncertainty over their careers, according to new research. A study from recruitment consultant Badenoch & Clark 2) asks/tells/reports that 44% are less confident about their career 3) than/that/which they were at the start of the year….
Continua a leggere...Small undertakings
The European Parliament voted through the new Accounting Directive in June 2013, which inter alia has simplified the accounting regime for small businesses. One implication that has not been so widely discussed is that the Accounting Directive expands the range of businesses that can be described as small. The key section is Article 3 (2),…
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