افشای ریسک در صورتهای مالی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|50083||2004||20 صفحه PDF||سفارش دهید||9350 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Accounting Forum, Volume 28, Issue 2, June 2004, Pages 181–200
The accounting information currently issued by firms is not wholly adequate when used for decision making purposes, and within that process, for forecasting, for which additional information on risks is required. Therefore a reform of the current framework becomes necessary. Within this reform an adequate scheme and typology for the risks facing firms must be established and a set of specific risk quantification models must be designed. This paper focuses on both issues, showing all the risks that can affect firms and proposing a quantification model for each one.