Results 11 to 20 of about 33,511 (218)

Application of accrual accounting in Iran municipalities [PDF]

open access: yesManagement Science Letters, 2015
Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or
Ali Eamaeilzade Maghariee   +2 more
doaj   +1 more source

Study of the Arguments of the Al-Qur'an and Hadith Permissibility of Cash Waqf in Indonesia

open access: yesAl Quds: Jurnal Studi Alquran dan Hadis, 2023
Explicitly, cash waqf does not have specific arguments about its permissibility in the Qur'an or the hadith of the Prophet Muhammad SAW. In Indonesia, the permissibility of cash waqf is determined based on the fatwa of the Indonesian Ulema Council (MUI ...
Melis Melis   +3 more
doaj   +1 more source

Futures-Based Price Forecasts for Agricultural Producers and Businesses

open access: yesJournal of Agricultural and Resource Economics, 1998
The forecasting accuracy of five competing na•ve and futures-based localized cash price forecasts is determined. The third-week's price each month from 1987-96 is forecasted from several vantage points.
Terry L. Kastens   +2 more
doaj   +1 more source

Implementation of Statistical Indicators to Analysis of Effectiveness of Cash-Flows of the Enterprise [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899
The contemporary methods of corporate cash flow analysis are the object of this study. One of the most problematic points is how to provide proper cash flow analysis on a formation simultaneity basis over the time. The classical methods of corporate cash
H. Rohanova
doaj   +1 more source

New State Tax Accounting Model - Basic Development in the Tax Information System [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2005
The main purpose 'of this article is to present new and modem tax accounting system that is designed for state tax affairs organization. An organization's operating environment necessarily influences its financial accounting and reporting system ...
Jafar Babajani
doaj  

Problems of the Non-Cash Payments Development in the Russian Federation on the Example of the North Caucasus [PDF]

open access: yesSHS Web of Conferences, 2021
Currently, the use of cash payments in the economy is an undesirable element since it is the basis for the shadow economy development. The willingness of the Russian Federation Government to switch to non-cash payments has reason.
Necheukhina Nadezhda   +2 more
doaj   +1 more source

JUSTIFICATION OF THE PARAMETERS OPTIMIZATION OF THE ENTERPRISE'S CASH FLOWS

open access: yesФінансово-кредитні системи: перспективи розвитку., 2022
Cash flow management is a key aspect of an enterprise's activity, as it is used to regulate all spheres of activity of a business entity, therefore issues related to the effectiveness of this process are of great relevance.
Galyna Azarenkova   +2 more
doaj   +1 more source

Manfaat Akuntansi Basis Akrual dan Akuntansi Basis Kas Menuju Akrual dalam Pengambilan Keputusan Internal Pemerintah Daerah

open access: yesJurnal Dinamika Akuntansi dan Bisnis, 2017
This study explores how accrual accounting and cash accounting resulted information used by Indonesian local goverment managers in making decision.it is a descriptive quantitative method research.
Baries Ferryono, Sutaryo Sutaryo
doaj   +1 more source

The Influence Mechanism of Different Cash Flow Availability on R&D Investment: Evidence from China

open access: yesComplexity, 2022
It has been widely assumed and proven that a firm’s research and development (R&D) investment is limited if the availability of cash flow is constrained. The purpose of this study is to verify the opposite proposition: whether firms invest heavily in R&D
Xiaobo Wu, Ye Hua, Hao Lu
doaj   +1 more source

A tax proposal for a cash flow corporate tax

open access: yesIntangible Capital, 2013
Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the ...
Lourdes Jerez Barroso   +1 more
doaj   +1 more source

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