Results 21 to 30 of about 1,481,239 (311)

Harmonising Basel III and the Dodd Frank Act through International Accounting Standards – Reasons why International Accounting Standards Should Serve as “Thermostats [PDF]

, 2012
Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper ―Fair Value Accounting and Procyclicality: Mitigating Regulatory
Ojo, Mariane.B.
core   +3 more sources

Accounting policy instruments used in the debt management of local government units in Poland [PDF]

Zeszyty Teoretyczne Rachunkowości, 2023
Purpose: The main purpose of the study is to determine whether local government units use accounting policy instruments to manage a limited level of debt.Methodology/approach: The article analyzes the literature on the subject and legal acts.
Iwona Franczak
doaj   +1 more source

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., Polyvana L. A., Lutsenko O. A.   +2 more
doaj   +1 more source

Accounting support of the strategic analysis of activity of the extractive industry enterprises and development of quarries depending on solvency of buyers

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
doaj   +1 more source

Accounting Development in the System of Transition to the New Standards of Financial Security of a Commercial Bank

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
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

Reserve capital as a tool for minimizing business risks in strategic management system: accounting aspect

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.
doaj   +1 more source

A Consumption-Based Approach to Carbon Emission Accounting – Sectoral Differences and Environmental Benefits [PDF]

, 2013
In recent years there has been growing concern about the emission trade balances of countries. This is due to the fact that countries with an open economy are active players in international trade.
Ahmad, Andersson, Andrew, Baldo, Bastianoni, Battjes, Bunker, Cumberland, De Benedetto, Ekins, Ekins, Emmanuel, Ferng, Finkbeiner, Fischer-Kowalski, Fischer-Kowalski, Fischer-Kowalski, Fischer-Kowalski, Für, GFN, GFN, Giljum, Haberl, Hanley, Herendeen, Hertwich, Hornborg, IPCC, Jorgenson, Jorgenson, Kenneth, Kerekes, Kitzes, Knaus, Kondo, Krausmann, Lenzen, Leontief, Leontief, Lin, Lixon, Marin, Martinez-Alier, Martinez-Alier, Martinez-Alier, Minx, Monfreda, Munksgaard, Munksgaard, Muradian, Neumayer, Norgate, OECD, Pan, Peters, Peters, Peters, Prebisch, Proops, Prónay, Rice, Rynikiewicz, Schaltegger, Schütz, Sinden, Singer, Steckel, Steenge, Ståhls, Szlávik, Tahara, Tjan, Torras, Wackernagel, Wackernagel, Wackernagel, Walter, Weisz, Wiedmann, Wiedmann, Yunfeng, Zsófia Vetőné Mózner   +81 more
core   +1 more source