Scientific papers (EPF)

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Browsing Scientific papers (EPF) by Subject "accountancy"

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  • Publication
    METHODS OF BALANCE SHEET ITEMS EVALUATION AND RECOGNITION IN FINANCIAL ACCOUNTING AND THEIR IMPACT ON LIQUIDITY INDICATORS
    (2011)
    Mietule, Iveta
    ;
    Liepiņa, Rita
    Displaying and evaluation methods of the accounting information in the financial reports influence greatly the authenticity, indicator evaluation and making decisions of the economic nature. In the article the evaluation methods of separate balance items, their influence on the indicators of the companies’ liquidity are interpreted, the problems of the balance item classification in the financial reports are updated. The authors believe that when investigating a specific financial indicator (for example, liquidity) it is important to analyse and evaluate both the methodology of data acquisition in accounting and to evaluate the methods of recognition of these elements in financial reports.