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ACCOUNTING TREATMENT AND FINANCIAL REPORTING OF CAPITAL PREMIUMS [PDF]
Journal of Social Sciences, 2022 In this article, a study is carried out on the accounting treatment of capital premiums. The following research aims to identify the essence of capital premiums (included in the national accounting regulation from 01.01.2020), the transactions that lead ...
LAZARI, Liliana +2 more
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Framing Analysis: Do Illegal Online Loans Have Fraud
Jurnal Kajian Akuntansi, 2023 This study aims to examine how the framing of news illegal online loan fraud in online mass media which is then used as information to find out the causes of the fraudulent practices.
Soni Agus Irwandi, Nanang Shonhadji
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المجلة العربية لضمان جودة التعليم الجامعي, 2020 This study aimed to investigate the present situation of the Libyan accounting research by assessing the availability of appropriate characteristics in its three components (research - researcher - research environment).
The Present Situation of the Libyan Accounting Research from the Perspective of Faculty Members in the Accounting Departments in Economics Faculties in the Universities of Tripoli, Zawiya and Sabratha
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Digitization of accounting for small enterprises
Економіка, управління та адміністрування, 2023 The article is devoted to the problem of forming a digital accounting environment of small enterprises. The purpose of the article is to establish the impact of digitalization as a global vector of accounting development on the work of small enterprises.
V.V.
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Risks as an object of internal control: identification and assessment
Економіка, управління та адміністрування, 2021 Identification and assessment of business risk, determining the level of its materiality and impact on the functioning of economic entities of various organizational and legal forms and forms of ownership, is possible with a properly organized system of ...
М.М. , I.I.
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İşletme Bilimi Dergisi, 2021 Amaç: Bu çalışmanın amacı, Çankırı Karatekin Üniversitesi İktisadi ve İdari Bilimler Fakültesinde muhasebe dersi alan öğrencilerin muhasebe eğitimine karşı tutumlarının tespit edilmesidir.
Mahmut Yardımcıoğlu +2 more
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Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2020 According to the results of the study, it was argued that the main problems of the accounting methodology in credit unions are due to the need to apply accounting and reporting standards intended for commercial enterprises, while credit unions are non ...
V.S. Mokhniak, L.M. Pylypenko
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Methodological provisions of the economic analysis of the efficiency of the evacuation process
Економіка, управління та адміністрування, 2023 Economic analysis is the only information subsystem of managing the economic activity of an industrial enterprise, which has a special methodological toolkit that makes it possible to assess cause-and-effect relationships and identify reserves for the ...
I.A., T.M. , K.M. , A.O. , L.V.
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Changing approaches to the quality of accounting information: a historical aspect
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 The one of the main factors in ensuring the effectiveness of the management system of economic activity of the enterprise is information support. For the management staff, the priority is to improve the quality of the accounting system, which directly ...
S.L.
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Development of accounting for social media marketing services (SMM)
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 Accountants of agencies and studios that provide advertising services of this type ask themselves the question: «How to keep records of works on popularizing brands in social networks?».
I.M. , D.O. , I.V.
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