Results 51 to 60 of about 670 (114)

FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNA

open access: yesВестник университета, 2016
The article concerns the problems of financial reporting data use in the forming of key macroeconomic indicators. In the article the conceptual features of harmonized accounting systems are analyzed, the theoretical topics of stock and incomplete ...
M. Uspayeva
doaj  

The Neglect of Accounting Theory: Comparative Study of Accounting Articles in the Authentic Journals in Iran and Abroad [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2012
The procedure of tending to the accounting theories in accounting researches as a process of survey encountered some changes during past years. Since accounting Theory was neglected during past years, in this research we chose to survey the process of ...
Zahra Dianati, Mahla Shahini
doaj  

Topical Problems of Accounting of Fixed Assets

open access: yesУчёт. Анализ. Аудит, 2019
The fixed assets are among the most frequent types of assets of any enterprise, regardless of its industry sector, form of ownership, management and organizational-legal forms. The emergence of Provisions in the accounting of some objects raises a number of questions regarding their application, since regarding accounting as such, is not mentioned ...
LARISA K. Nikandrova, GALINA А. Skachko
openaire   +1 more source

Topical Issues Of Accounting Of State Aid

open access: yes, 2018
This article describes the current procedure for accounting for three types of state aid: subventions, subsidies and budget loans, as well as the promising directions of development of this object of accounting. The aim of the work was to illustrate the method of reflection in the accounting of the facts of economic life associated with the receipt of ...
openaire   +2 more sources

Accounting History Research: Scope, Topics and Agenda

open access: yesRevista Contabilidade & Finanças
Salvador Carmona
doaj   +1 more source

Topics in accounting for impairment of fixed assets

open access: yes, 2005
This dissertation consists of three topics related to the accounting for impairment of fixed assets, represented by five papers. The first topic is an empirical research into the functionality of the new generation of impairment standards. The second topic is an analytical discussion of one particular measurement aspect of the new impairment standards,
openaire   +1 more source

Using Commercial Accounting Software To Illustrate Accounting Information Systems Topics

open access: yesReview of Business Information Systems (RBIS), 1997
Cecil Pillsbury, Georgia Saemann
openaire   +2 more sources

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