In recent years, the International Auditing and Assurance Standards Board (IAASB) has considered the issue of auditing disclosures in financial statements, prompted by a number of factors including developments in IFRS requirements and the increased level of complexity and...
By analyzing the textual attributes and specific contents of the risk disclosures in 14089 Form 10-K statements of 1,685 financial firms from 2006 to 2022, the results show that firms tend to disclose risks in more specific and negative language and significantly reduce stickiness and boilerplate...
What drives reputational risk? Evidence from textual risk disclosures in financial statementsThe drivers of reputational risk are still far from explicit, making proactive risk management and quantitative research rather difficult. The Basel Committee on Banking Supervision encourages financial institutions to...
An audit includes examining,on a test basis,evidence supporting the amounts and disclosures in the financial statements.选择语言:从 到 翻译结果1翻译结果2 翻译结果3翻译结果4翻译结果5 翻译结果1复制译文编辑译文朗读译文返回顶部 审计包括检查,在试验的基础上,证据支持会计报表金额和披露的。 翻译结果2复制...
a要求关闭污染严重的工厂 Request closure pollution serious factory [translate] aAn audit included examining, on a test basis, evidence supporting the amount and disclosures in the financial statements. 包括的审计审查,根据测试依据,证据在财政决算的支持数额和透露。 [translate] ...
Financial statement disclosures put the numbers in context. Image Credit:myphotostop/iStock/Getty Images A company's financial statements are supposed to provide a picture of its financial condition. But without context, the statements are just numbers -- a muddy picture, at best. Detailed disclos...
very few firms provide these disclosures in either the financial statements or the notes.选择语言:从 到 翻译结果1翻译结果2 翻译结果3翻译结果4翻译结果5 翻译结果1复制译文编辑译文朗读译文返回顶部 正在翻译,请等待... 翻译结果2复制译文编辑译文朗读译文返回顶部 正在翻译,请等待... 翻译结果3复制译文...
included in the financial statements for the year is included in the above directors’ remuneration disclosures. wwwen.zte.com.cn 已確認為開支的以公允價值計算之標的股票,是按授予日的價格釐定,並 已 於上述董事薪 酬中 披露。 zte.com.cn The Group will make additional relevant disclosures in its...
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