Results 21 to 30 of about 5,259,213 (302)

Nyandarua County Revenue Administration Policy 2022 [PDF]

open access: yes, 2022
The need to have working systems, protocols and actionable standards in Revenue administration highlights the pertinent need for an effective policy.

core  

The accounting system of the budgetary unit and the accounting system of the enterprise

open access: yesNowoczesne 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

Strategic Correction of Enterprise Reporting Policy [PDF]

open access: yesОблік і фінанси, 2021
One of the ways to implement the strategic accounting policy is the strategic correction of the reporting policy of the enterprise, which provides for the creation of the necessary information impact on external users who are subjects of management ...
Viktoriia Gryn
doaj   +1 more source

THEORETICAL AND METHODICAL PRINCIPLES OF THE FORMATION OF INTEGRATED REPORTING

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2023
The publication discusses the debatable issues of scientists and practitioners regarding the formation of integrated reporting by enterprises in Ukraine, which gave the authors the opportunity to identify a number of methodological problems: lack of ...
Mykhailo Prodanchuk   +4 more
doaj   +1 more source

The impact of long-lived non-financial assets depreciation/amortization method on financial statements

open access: yesCopernican Journal of Finance & Accounting, 2015
Non-financial long-lived assets are ones ensuring company’s basic business operations, with expected useful time more than one accounting period, and generating profit.
Ieva Kozlovska
doaj   +3 more sources

The Meaning of Work for Venezuelan Refugees in Brazil: Job Crafting as a Strategy for Inclusion and Professional Development

open access: yesSocial Sciences
The 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
doaj   +1 more source

Strategic importance of corporate accounting policies

open access: yesУчёт. Анализ. Аудит, 2022
The paper describes issues of improving the accounting policy as a fundamental methodological tool for organizing and implementing the accounting process and the reporting of an economic entity formed on its basis, which is the primary source of ...
V. M. Rumyantseva
doaj   +1 more source

Sustainable Finance, Green Bonds and Financial Performance—A Literature Review

open access: yesInternational Journal of Financial Studies
The growing relevance of sustainable finance has positioned green bonds as central instruments in debates on how capital markets can contribute to climate transition while creating value for firms. This article conducts a literature review to examine the
Roberto Rodrigues Loiola   +2 more
doaj   +1 more source

ACCOUNTING PRACTICES FOR ADJUNSTING THE ENTITY’S RESULTS

open access: yesScientific Papers Animal Science and Biotechnologies, 2023
An enterprise’s financial result is the main source of information for all those interested in the company’s activity. As a result of being normalized and audited, the information offered by accounting receives the “social recognition”, recognition which
L. CERNUŞCA
doaj  

Bank Accounting Conservatism and Bank Loan Pricing [PDF]

open access: yes, 2012
This paper studies the effects of bank accounting conservatism on the pricing of syndicated bank loans. We provide evidence that banks timelier in loss recognition charge higher spreads.
WALKER, Martin   +3 more
core   +1 more source

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