Results 31 to 40 of about 1,397,037 (301)

RESEARCH OF CLASSIFICATION FEATURES OF THE FINANCIAL CONTROL

open access: yesСтатистика и экономика, 2016
One of the major problems is an improvement of classification features in the financial control theory. There is not a consensus concerning the form classification and the methods of financial control.
Knarik K. Arabyan
doaj   +1 more source

Case Studies Regarding Accounting Expertise in Commercial Conflicts

open access: yesCECCAR Business Review, 2020
The present article aims to identify the situations where it is necessary to carry out an accounting expertise in commercial conflicts when this is required or admitted for the resolution of these disputes, understanding the manner of formulating the ...
Sergiu-Bogdan CONSTANTIN
doaj   +1 more source

International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]

open access: yes, 2006
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan   +6 more
core   +1 more source

ELABORATION OF A JUDICIAL ACCOUNTING EXPERTISE REPORT. AN EXAMPLE [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013
The accounting expert profession should be a noble one. It should be respected by third parties as well as the accounting professional in question.
DEACONU SORIN-CONSTANTIN
doaj  

Observations on the changing language of accounting [PDF]

open access: yes, 2010
The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This article extends prior literature on language change in accounting by drawing to a larger extent on theories from linguistics ...
Lisa Evans, Evans, Lisa
core   +1 more source

The Association between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees

open access: yes, 2010
An important dimension of audit committee (AC) effectiveness that has gained the attention of regulators and academics is the financial expertise of AC members (General Accounting Office 1991; Public Oversight Board 1993; Kalbers and Fogarty 1993 ...
Dhaliwal, D   +5 more
core   +1 more source

PKM PENINGKATAN KOMPETENSI SISWA SMK ABDI NEGARA MELALUI PELATIHAN MACRO UNTUK PEMBUATAN APLIKASI AKUNTANSI SEDERHANA

open access: yesAbdimas Altruis, 2020
PKM For SMK Abdi Negara 2 Cibarusah with Accounting and Office Administration Majoring is done to solve the problem faced by them. As a prospective graduate who will have a considerable opportunity to become an admin and secretary for a company, the ...
R.S. Samosir, M. Rusli, Erwin Syahrani
doaj   +1 more source

Water Collection, Treatment and Supply as an Essential Service and Engine for Sustainable and Resilient Development in Post Pandemic Period. Economic Performance vs Social Responsibility [PDF]

open access: yesGlobal Economic Observer, 2022
Communities are becoming active partners in economic development, and increasing the quality of life is the main expectation of locals. Water supply is essential for any activity, in the business environment or at the household level.
MARIA-ZENOVIA GRIGORE , RĂZVAN VASILE
doaj  

Climate risk disclosures and auditor expertise [PDF]

open access: yes
Publisher Copyright: © 2024Many jurisdictions are establishing requirements for corporations to disclose climate-related risks, and for those disclosures to be audited. One of the first jurisdictions to do so is Australia, where the Australian Accounting
Pham, Ly   +6 more
core   +1 more source

Audit committee accounting expertise and changes in financial reporting quality [PDF]

open access: yes, 2009
x, 84 p. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number.In this dissertation,I examine whether financial reporting quality increases following the appointment of an ...
Rich, Kevin T.
core   +1 more source

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