Results 261 to 270 of about 1,481,239 (311)

Audit of accounting policy

Экономика и предпринимательство, 2022
Вопросы формирования учетной политики и ее реализации относятся к числу значимых направлений аудита, оказывающих существенное влияние на достоверность бухгалтерской отчетности. В виду этого постановка бухгалтерского учета и учетной политики организации становится объектом проверки на всех этапах аудита бухгалтерской отчетности, начиная с планирования и
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Transparency, accountability and vaccination policy

Journal of Medical Ethics, 2009
Procedural values such as transparency seem to be all the rage. I’m unsure why. I find them obscure and, even if we can make sense of them, I think they tend to be given far more significance than they deserve. Some of these problems are illustrated by the value assigned to transparency in the three recent decisions by the UK’s Information Commissioner’
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Enforcing Expressive Accountability Policies

2014 IEEE 23rd International WETICE Conference, 2014
Accountability policies for the enforcement of the responsible stewardship of personal data have to support the gathering of information at all levels of the service stack and across different policy domains, for instance, for the retrospective enforcement of transparency and remediation properties. Existing approaches to accountability, however, often
Cherrueau, Ronan-Alexandre, Südholt, Mario   +1 more
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Accounting and Accounting Policy [PDF]

Business Inform, 2013
The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company.
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Critical Accounting Policy Disclosures

Journal of Accounting, Auditing & Finance, 2006
To increase investor awareness of the sensitivity of financial statements to the methods, assumptions, and estimates underlying their preparation, the Securities and Exchange Commission (SEC) proposed that firms include disclosures about critical accounting policies (CAPs) in their 10-Ks.
Carolyn B. Levine, Michael J. Smith
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Policies in accountable contracts

Proceedings Third International Workshop on Policies for Distributed Systems and Networks, 2003
In this paper, accounting policies explicitly control resource usage within a contract architecture. Combined with a virtual resource economy, this allows efficient exchange of high-level computer services between untrustworthy participants. These services are specified as contracts, which must be signed by the participants to take effect.
B. Shand, J. Bacon
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Policy Dynamics — Schools and Accountability Policies

2009
As I suggested in chapter 1, statements of legislative intent provide a window into lawmakers’ goals for charter school reform. The original statement of legislative intent framing California’s 1992 charter school law outlined six purposes for charter schools, some of which overlap.
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Accounting Concepts and Policies

1984
This chapter provides the background to the specific questions in Chapters Three to Eleven by dealing with two matters which are of vital importance in the preparation and the interpretation of financial statements — accounting concepts and accounting policies.
S. J. Gray, L. G. Campbell, J. C. Shaw
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Accounting policies

2016
Accounting policies are the specific principles, rules and procedures implemented by a company's management team and are used to prepare its financial statements. Accounting policies are a set of standards that control companys preparation of financial statements.
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Disclosure of accounting policies

1991
Tended to be insular from accounting developments. Absence of any codified accounting practice may have encouraged abuse, or arbitrary use, of accounting principles.
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