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Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents [PDF]

open access: yesCECCAR Business Review
Keeping and archiving finance and accounting documents represent a responsibility for entities that organize and manage financial accounting and for individuals who are required to keep accounting records.
Elena STĂNCIULESCU
doaj   +2 more sources

UMS 41 Tarımsal Faaliyetlerin Muhasebeleştirilmesi: Türkiye Örneği

open access: yesİzmir İktisat Dergisi, 2020
Records of agricultural activities were not found in many countries' accounting records and accounts, like Turkey. The IAS organized by the International Accounting Standards Board has been translated from English to Turkish as a full set.
Zülkif Yalçın
doaj   +1 more source

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (III)

open access: yesCECCAR Business Review, 2022
Considering that, as regards the fast-growing agricultural cooperative sector (currently, approximately 4,000 agricultural cooperatives are registered), there are neither operating rules, nor works guiding the co-operators in the economic activity, we ...
Paul C. ȘCHIOPU
doaj   +1 more source

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (IV)

open access: yesCECCAR Business Review, 2022
Considering that, as regards the fast-growing agricultural cooperative sector (currently, approximately 4,000 agricultural cooperatives are registered), there are neither operating rules, nor works guiding the co-operators in the economic activity, we ...
Paul C. ȘCHIOPU
doaj   +1 more source

Federated and Privacy-Preserving Learning of Accounting Data in Financial Statement Audits [PDF]

open access: yesInternational Conference on AI in Finance, 2022
The ongoing ‘digital transformation’ fundamentally changes audit evidence’s nature, recording, and volume. Nowadays, the International Standards on Auditing (ISA) requires auditors to examine vast volumes of a financial statement’s underlying digital ...
Marco Schreyer   +2 more
semanticscholar   +1 more source

PHYSICIANS' ACCOUNTS AND RECORDS. [PDF]

open access: yesJournal of the American Medical Association, 1907
That all physicians should, and that relatively few physicians do, keep clinical records of their cases is a statement that needs only to be made to be accepted. Of those who have no records, some seem perfectly satisfied with what they can remember, but many recognize that the absence of clinical memoranda is a deplorable fact, and are groping for ...
openaire   +2 more sources

Niat Melakukan Pencatatan Akuntansi pada Usaha Kecil Menengah: Pengetahuan Akuntansi ataukah Herding?

open access: yesJurnal Ekonomi dan Bisnis, 2017
Indonesian SMEs exhibit low intention to prepare accounting records. Previous studies suggest that the level of accounting knowledge is positively associated with the intention to prepare accounting records, but none of them discusses the likely effect ...
Yohanes Hendri Andhika   +1 more
doaj   +1 more source

Account Management and Accounting Operations Specific to the Agricultural Cooperatives (VII)

open access: yesCECCAR Business Review, 2022
Considering that, as regards the fast-growing agricultural cooperative sector (currently, approximately 4,000 agricultural cooperatives are registered), there are neither operating rules, nor works guiding the co-operators in the economic activity, we ...
Paul C. ȘCHIOPU
doaj   +1 more source

Factors Affecting Use of Accounting Records on Small & Micro Enterprises (the Case of Debre Birhan City, Ethiopia)

open access: yesJournal of Investment Management, 2019
This study was carried out to investigate factors affecting use of accounting records on small & micro enterprises in Debre Birhan city, Ethiopia. The Study used a descriptive research design.
Girmachew Kahsay, Girma Zeleke
semanticscholar   +1 more source

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