Critical examination of financial statements: Mongolia
Date Issued
2006
Date
2006
Author(s)
Dashzeveg, Nominzul
DOI
en-US
Abstract
The purpose of this thesis is to examine financial statements of Mongolian
entities for International Financial Reporting Standard violations, and provide
comments and suggestions for the entities, government and for audit firms to
correct the violations of the standards, and improve presentation of financial
statements in the future. The financial statements of eight entities from six
different industries are examined for violations of International Financial
Reporting Standards, then inadequate and incomplete compliance with standards
have summarized.
15 common violations have found from financial statements of the selected
entities. Comments for entities, government, and audit firms were provided with
modified financial statement form.
Subjects
財務報表
準則遵循
Financial statements
International Financial Reporting Standards
Type
other
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