This thesis deals with analysis and evaluation financial statements from the view of company manager and tax authority. The thesis will be applied to particuliar financial statements of a selected company. The main aim of the thesis is to demonstrate insight and utilisation of these financial statements in the work of the manager and tax authority. Theoretic part of the thesis consists of legal regulation of particuliar finacnial statements, methodology on its analysis and information that may be gained from financial statements. In the practical part of the thesis analysis and evaluation have been elaborated on particuliar financial statements. This analysis and evaluation clearly show utilisation of information during the work of manager and tax authority.

Please read the abstract (Summary) on pp264-265 of this document / Thesis (DCom (Accounting))--University of Pretoria, 2007. / Accounting / unrestricted

In this thesis I focus on the audit of financial statements from the perspective of the auditor. The first part contains the definition of basic theoretical concepts in this area and a description of audit procedures. This knowledge is used in the practical part for audit verification of operations with fixed assets in a particular entity. According to the findings I draw conclusions and proposals for solutions of deficiencies.

Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive accounting theories.

El presente trabajo de investigación, tiene como objetivo determinar el impacto financiero y tributario de la NIC 12 - Impuesto a las ganancias de mermas y desmedro en las empresas del sector Agroindustrial, San Luis 2018. Es preciso recalcar que; en cuanto al impacto tributario solo analizaremos la variación que puede generar la NIC 12 en el Impuesto a las Ganancias. Para el desarrollo del trabajo de investigación; se ha considerado como parte fundamental a la Norma Internacional de Contabilidad 12, como también las Resoluciones del Tribunal Fiscal que tratan de mermas y desmedro. Asimismo, se ha evaluado las empresas del sector agroindustrial, a fines de obtener la mayor información para el desarrollo de trabajo de investigación. El trabajo consta de 6 capítulos; en el Capítulo I, contamos con el Marco teórico, donde se señala una variedad de fuentes que han aportado con la investigación. En el Capítulo II, se encontrará el Plan de investigación, donde se señala el problema, hipótesis y los objetivos. De igual manera el tipo de metodología, que para este caso; empleamos la investigación mixta, conformada por la investigación cualitativa y cuantitativa. En el Capítulo III, señalamos la metodología de investigación, los instrumentos que han sido utilizados para el desarrollo de la investigación, la determinación de la población y la muestra. Para la investigación cualitativa se realizó la entrevista a profundidad que consta de siete preguntas, y para la investigación cuantitativa la encuesta de que contiene treinta preguntas. El Capítulo IV, se procedió al desarrollo de la investigación, donde se detalla la aplicación de los instrumentos, y también un caso práctico aplicando la NIC 12, reconocimiento, medición y revelación, para conocer el impacto financiero y tributario dentro del marco de mermas y desmedros. En el capítulo V, se realizó el análisis de los resultados obtenidos de la investigación: la entrevista a profundidad y el cuestionario. La investigación finaliza, con las conclusiones y recomendaciones referidas a la hipótesis general y específica, donde se confirma que las NIC 12 Impuesto a las ganancias influye en el impacto Financiero y Tributario relacionado a la mermas y desmedros en las empresas del sector Agroindustrial. / The purpose of this research work is to determine IAS 12 - Income tax and its Financial and Tax impact of waste and waste in the agroindustry sector, San Luis 2018. For the development of research; The International Accounting Standard 12 has been considered as an essential part, as well as the Tax Court Resolutions dealing with waste and waste. Likewise, the agribusiness sector has been evaluated, in order to obtain the most information for the development of work. The work consists of 6 chapters; In Chapter I, we have the theoretical framework, which indicates a variety of sources that have contributed to the research. In Chapter II, you will find the Research Plan, where the problem, hypotheses and objectives are indicated. In the same way the type of methodology, that for this case; We use mixed research, consisting of qualitative and quantitative research. In Chapter III, we point out the instruments that have been used for the development of research and application. For the first case, an in-depth interview was carried out, which contains 9 questions and for the second one it talks about the research survey, which contains 30 questions. Chapter IV, proceeds to the development of the investigation, where it details the application of the instruments, and a practical case was also developed applying IAS 12, recognition, measurement and disclosure, to know the financial and tax impact. In Chapter V, the analysis of the results of the research was carried out: the in-depth interview and the questionnaire. The investigation concludes, with the conclusions and recommendations referring to the general and secondary hypothesis, where it is considered that the Income Tax influences the Financial and Tax impact related to the Disclosure of losses and waste in the agroindustry sector. / Tesis

This study examines intertemporal variation in the associations of accounting data with subsequent firm returns. A number of accounting research studies pool data indiscriminately across time and firms. Previous research has disclosed the nature and effects of cross-sectional dependencies in pooled data. On the other hand, intertemporal dependencies associated with real macroeconomic phenomena have not been widely researched. The objective of this study was to provide evidence as to whether accounting data's associations with subsequent firm returns systematically vary across recession-associated and expansion-associated valuation change periods. Eighty-two accounting ratios were examined for evidence of systematic variation in association across business cycle-associated valuation events. Analyses are conducted, using both simple and multiple regression. Business cycle effects on the predictive accuracy of regression models were also examined. / Ph. D.

The latest foreign currency translation standard, Statement of Financial Accounting Standard No. 52 (SFAS 52), promulgated in December of 1981, was issued in response to harsh criticisms of its predecessor, Statement of Financial Accounting Standard No. 8 (SFAS 8). Large foreign currency translation gains and losses, resulting from the use of the temporal translation method, were required to be reported in net income under the al1—inclusive income concept mandated by SFAS 8. In contrast, SFAS 52 adopted the functional currency approach whereby companies whose functional currency is the local currency are required to use the current rate method, generally resulting in only minor translation gains and losses that are required to be reported in a separate component of stockholders' equity. This study compares seven specific financial attributes between 83 Fortune 500 companies electing a December 31, 1981, compliance and 103 Fortune 500 companies not opting for a 1981 adoption. Univariate t—tests on each attribute indicate the strongest difference between the two groups is in the foreign currency translation gains and losses for 1981. The multivariate Hotelling T2 test simultaneously compared differences in the seven attributes for the two groups. Test results indicate the two groups of companies are different. Since the "yo-yo" effect on earnings was an often cited reason for opposing SFAS 8, differences in the volatility in reported earnings between the two groups for the five-year period covered by SFAS 8 (1976-1980) were examined using three different measures. The overall conclusion was that companies adopting the standard early did not have more volatility in earnings than the other group during the period that SFAS 8 was in effect. Security price reactions to the early adoption were also investigated. Surprisingly, a strong market reaction was indicated. Significant differences between the cumulative average residuals (CARs) for the two groups began two weeks prior to year-end and continued for five months. The CARs for the group that adopted SFAS 52 early generally performed better than expected whereas the residuals for the companies that continued to report under the temporal method were worse than expected. / Ph. D.

The purpose of this research is to examine the significance of a market factor, an industry factor, a company factor and a growth factor in explaining security returns. A secondary objective is to determine if interim financial statements--the balance sheet and the income statement--provide useful information in developing the return model. Market-related and industry-related systematic risks are constructed as surrogate measurements for the market and industry factors. The company factor is composed of one accounting return measure (profitability) and five accounting risk measures (accounting beta, operating leverage, financial leverage, dividend covariability, and cash flow beta). These variables are included as individual regressors in the return model. Also, a company index (the first principal component) is constructed and tested for its significance in the four-factor return model. The compound growth rate in total assets measures the growth of individual companies. Quarterly accounting information is used to measure these company and growth variables, and their significance provides evidence supporting the usefulness of interim financial statements. A multiple regression analysis is employed to develop the return model. In addition to the market factor, an industry factor, components of the company factor (dividend covariability and profitability), and a growth factor are found to contribute significantly to estimation of the return model. The use of a company index in lieu of individual company variables, however, is not recommended for· developing the return model. Additionally, results indicate that the market model provides the best surrogate measure of the market factor, and Line of Business information is recommended for classifying companies into industry groups. Major limitations of the study are (i) a self-selection bias of companies for the sample; (ii) measurement errors in interim financial statement data due to accounting allocations; (iii) seasonality of quarterly accounting information; (iv) use of average regression statistics in determining the best return model; (v) a limited number of regression models examined; and (vi) multicollinearity. These may limit the generalizability of the findings beyond the sample data and the interpretation of relationship between security return and its potential determinants. / Ph. D.

The goal of this thesis is analysis of the existing situation of accounting statements in chosen enterprise, evaluation of processing and analysis of data usage for enterprise management. In the second part the company SILON s.r.o. which is chosen for the second part of this thesis is described. Subsequently the closure operations which SILON s.r.o. performs by the end of the year are introduced and closure of the accounting books is depicted. Final closing of the accounts is evaluated via analysis of the absolute ratios, analysis of the ratio indicators and bankrupt and creditworthy model is also used.

Ling Fook-tong. / Abstract also in Chinese. / Thesis (MBA)--Chinese University of Hong Kong. / Bibliography: l. 49-50.