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Keeping and Archiving Financial Statements, Accounting Records, and Finance and Accounting Documents
CECCAR Business ReviewKeeping 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 +3 more sources
Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]
, 2022 The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei +3 more
core +1 more source
PHYSICIANS' ACCOUNTS AND RECORDS. [PDF]
Journal 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
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
core +1 more source
Jurnal 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 (VIII)
CECCAR 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
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Ученые записки Российской академии предпринимательства, 2022 Against the background of the development of economic relations in Russia, the requirements for the financial statements of the organization are currently increasing. The reporting information provides an overview of the financial position and results of
A. F. Talibova +2 more
doaj +1 more source
International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
core +1 more source
Observations on the changing language of accounting [PDF]
, 2010 The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This article extends prior literature on language change in accounting by drawing to a larger extent on theories from linguistics ...
Lisa Evans, Evans, Lisa
core +1 more source
ULUSLARARASI VE ULUSAL MUHASEBE STANDARTLARI AÇISINDAN SAYIŞTAY DENETİM BULGULARI: YÜKSEKÖĞRETİM KURUMLARI ÖRNEĞİ [PDF]
Sayıştay DergisiSayıştay denetim raporları, kamu kurumlarının mali tablolarındaki eksiklikleri ve hataları ortaya koyarak, düzeltici önlemler alınmasına yönelik önemli bilgiler sunmaktadır.
Oğuz KUYUMCU
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