Purpose of the study: The objectives study were to critically analyze financial performance Salalah Mills Company (SMC), examine income statement position company, and profitability improvements Company.Design/Methodology/Approach: secondary data was obtained from annual reports through for period 2015 2019. collected analysed using ratios involving excel SPSS, evaluate (SMC) profitability. Fin...

This study aims to examine cash basis income (LRA-income) and accrual (LO-income) in the financial statement of provincial gov ernments Indonesia. The sample this used 33 provinces Indonesia within a period 10 years from 2010-2019. results indicate that there is significant difference increase total LRA-LRA LRA-LO LKPD before after application based SAP. There local revenue accrual-based taxes ...

In the present age of scams, financial statement fraud represents enormous cost to our economy. The deliberate misstatement of numbers in the accounting books with the help of well planned scheme by an intelligent squad of knowledgeable perpetrators in order to deceive the capital market participants is termed as financial statement fraud. In order to reduce fraud risk which comprehends both de...

This policy statement, which recognizes the large changes in immigrant status since publication of the 2005 statement "Providing Care for Immigrant, Homeless, and Migrant Children," focuses on strategies to support the health of immigrant children, infants, adolescents, and young adults. Homeless children will be addressed in a forthcoming separate statement ("Providing Care for Children and Ad...

This study examines whether changing the reporting location of OCI from the Statement of Changes in Equity (SSE) to a combined Income Statement or a separate Statement of Comprehensive Income (SCI), as required by Accounting Standard Update (ASU) 201105, has affected the value relevance of OCI. Using manually collected data, we find that the value relevance of OCI decreased for firms that chang...