Results 21 to 30 of about 3,418,521 (274)

Cash flow hedges using interest rate swaps: accounting under IFRS

Економіка, управління та адміністрування, 2020
The paper discloses the accounting treatment for cash flow hedge of exposure to risks arising from the changes in cash flows of financial instruments, in which interest rate swaps are used as hedging instruments. The author considers the economic meaning
V.S. Ambarchian
doaj   +1 more source

E-Learning Framework Development for Grade 12 Accounting Learners in South African Public High Schools [PDF]

Journal of Education and Learning Technology
E-learning is growing rapidly and plays a critical role in the transformation of education, allowing users to gather information from endless resources.
Mosimanegape Elton Mokoduwe, Motalenyane Alfred Modise   +1 more
doaj   +1 more source

Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]

, 2018
The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting.
Bastian, Indra, Kadir, A. Syamsurijal, Maimunah, Mutiara, Wahyudi, Tertiarto   +3 more
core   +1 more source

MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP [PDF]

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013
Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated.
Т. Murovana
doaj   +1 more source

Investigate accounting practices by binte biluhuta sellers

Journal of Islamic Accounting and Finance Research, 2023
Purpose - This study aims to investigate simple accounting practices focusing on earning income by binte biluhuta sellers based on the local wisdom values of the Gorontalo people.
Mohamad Anwar Thalib, Vindi Paputungan, Widy Pratiwi Monantun, Ulvarien Ismail, Fatmawaty Damiti, Faisal Abdullah   +5 more
doaj   +1 more source

Accounting for secrets [PDF]

, 2013
The Soviet dictatorship used secrecy to shield its processes from external scrutiny. A system of accounting for classified documentation assured the protection of secrets.
Harrison, Mark
core   +1 more source

SALARIES IN THE CONSTRUCTION SECTOR – FROM ACCOUNTING PERSPECTIVE [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
The construction sector faced, after the economic crisis who affected deeply this sector, both with a lack of qualified staff and with reduced salary levels.
OANA BOGDAN
doaj  

HARMANIZATION OF ACCOUNTING IN THE CONDITIONS OF THE EAEU: CURRENT STATE AND PROBLEMS

Хабаршысы. Экономика сериясы, 2023
The article examines a wide range of issues related to the possibility and feasibility of harmonization of accounting and financial reporting, which, if implemented, would help improve the information base for the preparation of national accounts and the
D. Shylmaganbetova, B. Sultanova, A.Nizamidinova   +2 more
doaj   +1 more source

Accounting before Accountability

Estudios sobre Educación, 1970
In this article, we will review several issues relating to the definition of “adequate yearly progress” (AYP), and its measurement, and offer some reasons why it may be prudent to separate the definition and measurement of AYP from its use in accountability.
openaire   +4 more sources

APEL PUBLISHER SYSTEM ADMINISTRATOR GUIDE [PDF]

, 2013
APEL (Accounting Processor for Event Logs) gathers CPU accounting information by parsing batch system and blah accounting log files and inserting the data into a local MySQL database.
Gordon, John
core   +1 more source