Results 61 to 70 of about 1,389 (206)
ACCOUNTING FOR ACCOUNTS RECEIVABLE ACCORDING TO IFRS
Galaxy International Interdisciplinary Research Journal, 2023 Different types of receivables are present in almost every financial statement. The accounting model for different types of financial assets, in particular different types of receivables, depends on the classification category into which they will be assigned for subsequent accounting.
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Accounts Receivable and Revenue
Dialogue, 2023 Revenues are the lifeblood of any organization. Without cash inflows, the entity may cease to exist. The sales account is closely tied to accounts receivables, therefore, evidence supporting accounts receivable tends to support sales.
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Accounting Perspectives, EarlyView.ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger +2 more
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The Credit Asset of Enterprise Accounts Receivable Pricing Model
Complexity, 2018 Based on the thinking of holism and reductionism, this paper creatively constructed the credit asset pricing model of enterprises’ accounts receivable, namely, the BEST pricing model, and it was demonstrated effectively.
Deshun Xu, Junhai Ma
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Contemporary Accounting Research, EarlyView.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
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Contemporary Accounting Research, EarlyView.ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
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Contemporary Accounting Research, EarlyView.ABSTRACT We examine the adoption of expanded audit reports that include key audit matters (KAMs) in Hong Kong (2016) and mainland China (2017). These jurisdictions are highly integrated and together constitute one of the largest economies to adopt the IAASB's reporting standards in a staggered fashion, while also differing in investor protection and ...
Lin Liao +4 more
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Ensuring the Validity of Accounts Receivable Through Five Audit Assertions
Jurnal Akuntansi IndonesiaAccounts receivable is an account with a high risk of material misstatement because it involves estimation and uncertainty of value. Therefore, Test of Controls through five audit assertions is important to ensure the reliability of internal control ...
Chantika Mukti Ardi +1 more
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Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting
Abacus, EarlyView.We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose +3 more
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Особенности управления дебиторской задолженностью в сфере электроэнергетики
Корпоративные финансы, 2017 The article is devoted receivables at the electric power industry. Management of accounts receivable is an important com-ponent of financial management.
Irina Batina, Egor Teploukhov
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