Results 71 to 80 of about 852,288 (241)
SIMULTANEOUS DETERMINATION OF INVENTORIES AND ACCOUNTS RECEIVABLE [PDF]
The study presents a model based on 3,375 observations from industrial firms in Pakistan, and the Three-Stage Least Square (3SLS) technique has been applied for the estimation. The results indicate that the Economic Order Quantity (EOQ) of inventories is
Ayub, Mehar
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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.
openaire +1 more source
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
wiley +1 more source
Report on liquidated and delinquent accounts receivable
, 2001 This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.2001-Title from coverReport year ends June 30Mode of access:
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Operational Audit of Accounts Receivable (Study at PT. Sanserita Jaya) [PDF]
, 2020 An operational audit of accounts receivable is needed because it plays a role in assessing the effectiveness of accounts receivable so that it runs according to established procedures and policies.
Aryani, Fika, Winanto, Ahmad
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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
doaj +1 more source
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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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
wiley +1 more source
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
wiley +1 more source
Report on delinquent and liquidated accounts receivable
, 2000 This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.2000Title from coverReport year ends June 30Mode of access ...
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