Results 1 to 10 of about 10,352,540 (292)

DETERMINATION OF THE FINANCIAL RESULT IN THE INSURANCE AND REINSURANCE COMPANIES CONSIDERING THE ACCOUNTING ACT [PDF]

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The procedure of determining the financial result in the insurance companies significantly differs from the rules set for a typical entity. The paper, using the example of the report-the profit and loss account presents the principles for determining ...
Katarzyna Świetla, Krzysztof Jonas
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Accounting policies in corporate governance practice and their impact on the financial position and business performance of company

BizInfo, 2021
The primary role of financial statements is to provide information to users, both internal and external, to make business decisions. The preparation of financial statements includes a number of methods and procedures that have different effects on the ...
Jelena Raičević, Jelena Filipov
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The financial results of Polish State Forests and profit distribution – in the opinions of stakeholders [PDF]

Zeszyty Teoretyczne Rachunkowości, 2023
Purpose: The main aim of the study is to present and evaluate the essence, the principles of determining (measuring), and the means of presenting the result of Polish State Forests (LP) in financial reporting, as well as the presentation of the initial ...
BEATA SADOWSKA
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Analysis of the situation in agriculture of the stavropol territory under the influence of the COVID-19 pandemic

Вестник Северо-Кавказского федерального университета, 2022
Agriculture in the Stavropol Territory is one of the main branches of the economy, actively replenishing budgets of all levels. Local farmers ensure food security not only in the region, but also in the country, producing high-quality products.
A. V Chernyavskaya
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Disclosure of information on increasing and decreasing the balance of reserves in financial statements by companies listed on the Warsaw Stock Exchange

Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie, 2021
The purpose of this paper is to verify whether companies listed on the Warsaw Stock Exchange disclose less information about reserves in their financial statements in case of a reduction in reserves than in case of an increase in reserves.
Anna Staszel
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Methodological Support for Separate Accounting   of the Performance of State Defense contractors (SDc)

Учёт. Анализ. Аудит, 2020
Currently, the Russian Federation invests heavily in the production of products under the state defense order (hereinafter — SDO). The head executors and executors of the state budget are obliged to ensure separate accounting of the results of financial ...
N. T. Labyntsev, P. V. Kolesnik
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Distributing the Financial Year Result by Destination

CECCAR Business Review, 2020
The destination of the financial year result is one of the major decisions taken by the management of an entity, who must decide whether to reinvest the net result, partially or totally, and/or to distribute it in the form of dividends to their ...
Elena STĂNCIULESCU
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EXCHANGE RATE DIFFERENCES-THE ACCOUNTING TREATMENT AND ITS INFLUENCE ON THE FINANCIAL PERFORMANCE OF AN ECONOMIC ENTITY [PDF]

Challenges of the Knowledge Society, 2016
Currency rate differences arise when there are certain debt rights or obligations in foreign currency of an economic entity which are collected, i.e. paid for at a different course from the one displayed by the Romanian National Bank on the date of their
Nicoleta Cristina MATEI, Andreea Paula DUMITRU   +1 more
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Social Impact Bonds: Development Prospects in the Russian Federation

Мир новой экономики, 2020
Amid the state budget deficit, there is a problem of financing social projects. In this regard, new sources of extrabudgetary funding for social issues need to be sought.
D. G. Mirakyan
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Financial results of the organization’s activities as an object of accounting and their regulatory regulation

Путеводитель предпринимателя, 2023
The income statement is an accounting form that reflects the financial results of the organization’s activities for the reporting period and contains data on revenue and expenses from ordinary activities, as well as other income and expenses.
N. V. Moskalenko, M. N. Smagina, P. S. Selivanova   +2 more
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