Results 31 to 40 of about 338,561 (210)

Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting [PDF]

open access: yes, 2018
Government guarantees are increasingly important as a policy instrument in public infrastructure investment and to assist the banking and financial sectors following the global financial crisis.
Heald, David, Hodges, Ron
core   +1 more source

THE IMPACT OF ACCOUNTING INFORMATION REGARDING FINANCIAL LIABILITIES ON DECISION-MAKING OF DIFFERENT TYPES

open access: yesJournal of Social Sciences
The most relevant research topics are guided by the overall study of the relationships between obtaining accounting information related to financial liabilities and their impact on users' decision-making process.
RUSSU, Nicolai
doaj   +1 more source

APPLICATION OF FAIR VALUE IN THE ACCOUNTING, CONTROL AND REPORTING FOR UKRAINE IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2021
One of the key and most controversial accounting and control issues is the measurement of the elements of financial statements. The question of determining the fair value of assets and liabilities is one of the most relevant in modern accounting ...
M. V. Dubinina   +2 more
doaj   +1 more source

FINANCIAL LIABILITIES: ESSENCE AND ACCOUNTING

open access: yes, 2021
Abstract: All the activities of the state are connected with finance. Their importance has especially increased in connection with the acquisition of state sovereignty of the Republic of Uzbekistan and when the society focused on the formation of a market economy, free movement of goods, services and financial resources, support for competition and ...
openaire   +1 more source

Uma estimativa do custo de subordinação da dívida financeira estabelecida pela atual lei de falência

open access: yesRevista Contabilidade & Finanças, 2004
Este trabalho tem como objetivo verificar o impacto no custo de endividamento das empresas devido à ordem de prioridade de pagamento das dívidas corporativas em caso de falência.
José Roberto Securato   +2 more
doaj   +1 more source

How does Financial Development and Economic Growth affect Energy Consumption;The Panel VAR Analysis of 5 Turk Countries

open access: yesCumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 2022
In this study, the linkage among energy consumption, financial development, foreign direct investments and economic growth in 5 Turk’s countries (Turkey, Azerbaijan, Kazakhstan, Kyrgyz Republic and Tajikistan) were examined during the 1992-2017 ...
Volkan Han, Oğuz Öcal
doaj   +1 more source

THE ANALYSIS OF THE INDICATORS WHICH REFLECT THE ABILITY OF COMPANIES OF FACING SHORT TERM OBLIGATIONS AND MEDIUM AND LONG TERM MATURITIES [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012
The company’s solvency and liquidity are two indicators of managing the financial stability, indicators whose management is reflected in a decisive manner on the company results.
LĂPĂDUŞI MIHAELA LOREDANA   +1 more
doaj  

Loan accounting: financial assets versus financial liabilities

open access: yes, 2022
Loans, having the role of a financial instrument, based on a contract are simultaneously generated as financial assets for one entity and financial liabilities or equity for another entity. Thus, granted loans fulfill the role of financial assets, and received loans ndash; financial liabilities.
Bajan, M., Lazari, L., Grigoroi, L.G.
openaire   +1 more source

Provisions for Liabilities versus the Financial Security of Dairy Cooperatives

open access: yesPrace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2020
The main objective of the study is to determine the financial security of dairy cooperatives depending on the level of provisions for liabilities created, i.e. to answer the research question: does the level of provisions determine the financial security
Marzena Ganc
doaj  

KEKUATAN RASIO KEUANGAN DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI BEI

open access: yesJurnal Dinamika Manajemen, 2012
Identifikasi kondisi financial distress merupakan hal yang lebih penting daripada kebangkrutan, karena perusahaan pasti akan mengalami kondisi financial distress terlebih dahulu kemudian bangkrut.
Evanny Indri Hapsari
doaj   +1 more source

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