Results 21 to 30 of about 5,803,880 (315)

Accounting for risk management of IT enterprises

open access: yesЕкономіка, управління та адміністрування, 2021
The purpose of the study is to substantiate the place of accounting in risk management of IT enterprises, reflecting the features of accounting support of this process.
G.L. , I.L. , V.P.
doaj   +1 more source

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

open access: yesВісник 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

The Internet of Things in accounting: a bibliometric analysis

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2023
Today, the development of the fourth industrial revolution (Industry 4.0) is observed, which is a challenge for modern business, which makes it necessary to study the development trends of accounting based on the application of the Internet of Things ...
M.H. , N.S.
doaj   +1 more source

Accounting account account assessment [PDF]

open access: yesOditor - casopis za Menadzment, finansije i pravo, 2018
Excise duties are a special form of sales tax and one of the most tax forms. Excise is taxed products with inelastic demand, and taxpayers are manufacturers and importers. Tax base is determined by a measurement unit (kg, liter, etc.,), and the amounts are in absolute values (e.g., 50 to a pack of cigarettes din).
openaire   +2 more sources

The relationship between risk management (Environmental uncertainty) and corporate value by emphasizing Role of the board of directors and Audit Committee [PDF]

open access: yesپژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2018
Identifying and managing the risks, are of the new approaches that are used to strengthen and improve the effectiveness of organizations. This study examined the relationship between risk management and corporate value by emphasizing the role of the ...
محمد رضا مهربان پور   +3 more
doaj  

Problems of documenting the accounting of intangible assets

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021
The situation related to the primary documents and the structure of their forms for accounting for intangible assets needs to be resolved. The existence of a number of options for the use of forms of primary documents for accounting for intangible assets,
V.V. Yasyshena
doaj   +1 more source

ConTrib: Universal and Decentralized Accounting in Shared-Resource Systems

open access: yesDICG@Middleware, 2020
Preventing the abuse of resources is a crucial requirement in shared-resource systems. This concern can be addressed through a centralized gatekeeper, yet it enables manipulation by the gatekeeper itself. We present ConTrib, a decentralized mechanism for
M. Vos, J. Pouwelse
semanticscholar   +1 more source

ANALYSIS OF THE PERFORMANCE OF THE ENTERPRISE [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020
Brief presentation together with the personal evaluations of the authors of the most relevant works in the literature on the evolution of financial reporting, analysis and evaluation of performance as well as the most modern techniques for determining ...
DOREL CONSTANTIN CODREAN
doaj  

Fair value in financial accounting

open access: yesAgricultural Economics (AGRICECON), 2003
By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets ...
J. Ryska, A. Valder
doaj   +1 more source

Cash flow hedges using interest rate swaps: accounting under IFRS

open access: yesЕкономіка, 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

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