Results 211 to 220 of about 243,529 (257)

Economic impact of heart failure in Brazil. [PDF]

open access: yesJ Glob Health
Volpi E Silva N   +6 more
europepmc   +1 more source

Accounting and Financial Reporting System in the Digital Economy

2020 10th International Conference on Advanced Computer Information Technologies (ACIT), 2020
Under the influence of the development of modern information systems and information technologies, there are significant changes in accounting methodology and practice. The article identifies a set of trends and factors for the development of accounting and financial reporting system in the digital economy.
Iryna Spilnyk   +2 more
openaire   +3 more sources

The Financial Accounting System Viewed as a Control System

Mid-American Journal of Business, 1988
This paper views the outputs of the accounting information system as elements of a control system. These outputs may be of a financial accounting nature as well as a managerial accounting nature. Rewards for management are often based on measures typically found in the annual reports.
openaire   +3 more sources

An Inventory of Financially Coherent Accounting Systems

IMA Journal of Management Mathematics, 1991
Summary: This paper distinguishes certain well-known accounting systems on the basis of five axioms characterizing their concept of capital maintenance. The structure of these `financially coherent accounting systems' is reduced to a description in terms of simple diagrams called `double-edged chain graphs'.
Jha, V., Willett, R.
openaire   +2 more sources

Financial Accounts in a System of Economic Accounts

Staff Papers - International Monetary Fund, 1955
E CONOMIC accounts, like company accounts, may be of three types: (1) flow accounts, represented by national income statements, (2) asset-liability accounts, which are best represented at present by monetary statistics, and (3) a combination of the two that are probably best referred to as source-and-use-of-funds statements.l Study of these three types
openaire   +2 more sources

The Financial Sector in Systems of National Accounts

1993
It is well known that credit institutions and insurance enterprises cannot be treated like production enterprises in systems of national accounts. In these cases, value added must be computed using an imputet output of some sort. Under current procedures, these imputations imply a systematic underestimation of both national and domestic product.
Peter Kischka, Bernhard Schips
openaire   +1 more source

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