Results 21 to 30 of about 3,967,360 (302)
CANADIAN GOVERNMENT ACCOUNTING: A SYSTEMATIC REVIEW
This paper systematically reviews government accounting research in a developed economy, Canada, and suggests ways to advance knowledge in this area.
Taslima Nasreen, Ron Baker
doaj +1 more source
Ocean Governance and the Aporias of Accounting and Accountabilty [PDF]
The Ocean Accounts Framework (OAF) developed by The Global Ocean Accounts Partnership for Sustainable Development, following a ‘blue economy model’, includes social and ecological value in its framework of accounts. It is hoped that this novel mode of accounting will improve ocean governance, which should contribute optimally (with the greatest ...
Snow, Bernadette +3 more
openaire +3 more sources
The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
core +1 more source
A good financial report is a financial statement containing and financial analysis. Improving the quality of financial statements in the municipal government sector in presenting financial statements in accordance with the Financial Accounting Standards (
Frista Chairina, Tineke Wehartaty
doaj +1 more source
Desmistificação do regime contábil de competência Debunking the accrual-basis accounting
Este artigo apresenta o regime de competência de forma simples e objetiva, e discute como pode ser aplicado às organizações públicas no Brasil. Para tanto, usa a experiência do governo do estado de Minas Gerais no processo de preparação para a adoção do ...
Thiago Bernardo Borges +3 more
doaj +1 more source
The Journey of Indonesian Government Accounting
From 1974 to today, Indonesia has undergone many periods of financial management reform. Financial management reform is necessary for a country to attain excellent governance.
Fandi Prasetya
doaj +1 more source
ABSTRACT Background Establishing a comprehensive apheresis medicine program in a resource‐constrained setting presents significant structural, financial, and logistical challenges. Despite the growing clinical importance of apheresis services globally, published experience from sub‐Saharan Africa remains sparse.
Folasade Adelekan‐Popoola +4 more
wiley +1 more source
The interface between financial accounting and tax accounting: A summary of current research [PDF]
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core
ABSTRACT Introduction This final analysis of a multicenter, prospective postmarketing surveillance study evaluated the safety of daprodustat in patients with chronic kidney disease anemia in routine clinical practice in Japan. Methods Patients who initiated daprodustat between September 2020 and July 2022 were registered.
Tadao Akizawa +7 more
wiley +1 more source
ABSTRACT Background Japan has one of the highest dialysis prevalence rates worldwide and a shrinking, aging population. Whether dialysis burden has entered a sustained post‐peak phase or whether recent declines partly reflect pandemic‐related disruptions remains uncertain.
Hatice Şahin +2 more
wiley +1 more source

