Results 11 to 20 of about 235,891 (312)
The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
, 1998 Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
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VALUE CONCEPTS OF "ACCOUNTING POLICY" AND "BALANCE SHEET POLICY"
International Journal of Innovative Technologies in Economy, 2018 The article considers the justification of its own theoretical approaches to accounting and balance policy on the basis of legal, scientific, and theoretical positions of their organization and proposes author definitions of the terms "accounting policy"
Marenych T. G. +2 more
doaj +1 more source
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 The branch features of functioning the enterprises of the extractive industry influencing the organization of the account, the analysis and audit are established: limited stocks of minerals influence the actual period of functioning of the enterprise ...
I.R. Polishchuk, V.V. Zhydkova
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Accounting for the Distributional Impacts of Policy in the Green Accounts
Environment and Development Economics, 2000 Green income accounting models are designed to appropriately value changes in a country's natural resource (natural capital) base. However, green NNP is useful as a guide for domestic and international policy only to the extent that it accurately reflects the economic goals and policy options of policy makers. For example, international policy designed
Horan, R.D. +3 more
openaire +5 more sources
Учёт. Анализ. Аудит, 2018 The article describes the features of the evolution theory in the system of statistical accounting of commercial bank’s financial security. Based on the analysis of the globalization processes the necessity was justified to plan at any level of financial
A. V. Lukyanov
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Economic Justification of tax Planning
Учёт. Анализ. Аудит, 2023 The application of tax planning by an economic entity will make it possible to release part of the funds from financial (including tax) liabilities and effectively use them in the reproduction process for modernization, reconstruction, improvement of ...
M. A. Polyakova, A. V. Nosov
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Financial accounting instruments streamlining the process of fixed assets managing in an enterprise
Nowoczesne Systemy Zarządzania, 2019 The management of fixed assets in an enterprise has a direct impact on the achieved economic and financial results. Business managers use various instruments streamlining this process.
Anna KUCZYŃSKA-CESARZ
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The accounting system of the budgetary unit and the accounting system of the enterprise
Nowoczesne Systemy Zarządzania, 2019 Accounting systems of various entities operating in the Polish economy differ, although they are based on one act on accounting. These differences usually result from the specificity of their operating conditions.
Anna Kuczyńska-Cesarz
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Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 The normative-legal regulation of accounting of formation and use of reserve capital is established. Legislative regulation of the minimum size of reserve capital for different types of companies has been clarified. For joint-stock companies, in contrast
S.F. , I.R.
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Social SciencesThe inclusion of refugees in the formal labor markets of host countries has been recognized as a sustainable solution to forced migration. In Brazil, due to the growing number of refugees, it is urgent to look at the difficulties faced by this population
Renata Avancini Tonini +6 more
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