Financial Markets, Institutions and Risks (FMIR)

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Understanding the Nature of Accounts Using Comprehensive Tools to Understand Financial Statements
(Sumy State University, 2019) Faccia, A.; Mosco, D.
Accounting is an integral part of the financial and economic activity of economic entities, regardless of the type of activity and industry in which the enterprise operates. This paper summarizes the arguments and counterarguments in the scientific discussion regarding the nature of accounts in accounting practice. The purpose of the study is to deepen the analysis of European financial accounting practices, in particular in the context of the use of methodological support for the classification of the nature of accounts.
Exploring the Organizational Benefits and Implementation Challenges of Preparing an Integrated Report in Mauritius
(Sumy State University, 2018) Bachoo, T.; Ahmad, N.S.M
Integrated Reporting (IR) is a new concept which has been receiving considerable attention from the global community since the formation of the International Integrated Reporting Council (IIRC) in 2010. Mauritius is a fast-developing country where IR has gained growing traction over the last three years. It is important to understand the potential for IR in this island where sustainable development must be central to economic thinking as the island state has to preserve its resources in the long run.