Results 21 to 30 of about 16,859,237 (253)
International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 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
Current aspects of the cryptocurrency recognition in Ukraine [PDF]
Banks and Bank Systems, 2019 Various mechanisms for implementation, and at the same time contradictory approaches to the essence, evaluation, reflection, and regulation, led to the need to consider and improve approaches to the recognition of cryptocurrency.
Olena Fomina +4 more
doaj +1 more source
Digitalization—The Engine of Sustainability in the Energy Industry
Energies, 2022 The goal of this paper is to conduct a bibliometric analysis of the scientific literature about the sustainability of digitalization in the energy sector in order to capture the main challenges and trends in the transition towards it.
Florin Mihai +4 more
doaj +1 more source
Cogent Economics & Finance, 2023 By combining two types of studies: theoretical and field, the study aims to explore the impact of digital transformation on the quality of accounting information and the efficacy of corporate governance through the deployment of blockchain technology in ...
Ayman Mohammad Al Shanti +1 more
doaj +1 more source
BMC Medical Informatics and Decision Making, 2021 Background This article investigates the research problem of digital solutions to overcome the pandemic, more closely examining the limited effectiveness and scope of the governmental COVID-19 tracing apps, using the German COVID-19 tracing app (Corona ...
Alina Behne +3 more
doaj +1 more source
IFRS 9 AND THE INTERACTION WITH BASEL III REGULATION PILLARS [PDF]
Annals of the University of Oradea: Economic Science, 2020 IFRS 9, standard focusing on the accounting for financial instruments, once implemented, led to significant improvements in the world of accounting. The transition from the old standard (IAS 39) in order to apply IFRS 9 has been a major challenge for the
MITOI Elena +3 more
doaj
Accounting for the recognition of information as an asset [PDF]
, 2011 Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has ...
El Tawy, NAH, Abdel-Kader, M
core +4 more sources
Accounting as an Information System
, 2016 This chapter aims to provide, for all those that pursue a managerial career in the private industry, public sector, government, technological and engineering area, the “core” concepts, principles, rules and techniques of the accounting area. Positioning accounting within its broader social, economic and historical context, this chapter provides useful ...
Caria, Ana +3 more
openaire +2 more sources
Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals [PDF]
, 2023 Based on new public management, information processing theory and contingency theory, this study investigates the impact of the COVID-19 pandemic on budgeting in public hospitals, focusing on budget use. The research hypotheses were tested using a survey
Odysseas Pavlatos +3 more
core +1 more source
Diversity-Aware Entity Exploration on Knowledge Graph
IEEE Access, 2021 Knowledge graphs are graph-structured knowledge bases containing abundant entities and relations among the entities. Entity exploration can help users understand the overall structure of knowledge graphs, as well as find the entities of interest in an ...
Liang Zheng +3 more
doaj +1 more source