Results 91 to 100 of about 417,201 (254)

Key Features of Russian and International Accounting of Entities in State Sector

Вестник Российского экономического университета имени Г. В. Плеханова
In this research the author found the necessity to work out finance accounting of the public sector that takes into account key specific features used by state entities.
L. B. Trofimova
doaj   +1 more source

Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards
Milana Otrusinová, Eliška Pastuszková
doaj   +1 more source

Бухгалтерський облік операцій з оренди за МСБОДС: базові положення та методологічні підходи [PDF]

, 2010
У статті розглянуто основи бухгалтерського обліку операцій з оренда відповідно до міжнародних стандартів бухгалтерського обліку для державного сектора.
Svirko, Svitlana, Свірко, Світлана Володимирівна   +1 more
core   +1 more source

Changing the University System Management: a study of the Italian scenario [PDF]

, 2015
Over recent years, the Italian University System has been handling a phase of deep changes, which have had significant impact on its mission and on the way it operates.
Lardo A, LOMBARDI, ROSA, Manfredi S, Nappo F.   +3 more
core   +1 more source

Effects of Environmental and Health Information on Willingness to Pay for Local and Organic Foods in Taiwan

Agribusiness, EarlyView.
ABSTRACT Using a lab‐in‐the‐field experiment, we investigate how providing information about food miles and pesticide residue influences willingness to pay (WTP) for potatoes among 407 shoppers in Taiwan, split between a supermarket and a farmers market.
Chiu‐Lin Huang, Edward C. Jaenicke, Martina Vecchi, Sheng‐Jang Sheu   +3 more
wiley   +1 more source

International Public Sector Accounting Standards [PDF]

, 2007
  +4 more sources

A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting [PDF]

, 2014
This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being
Caruana, Josette, Jones, Rowan
core   +1 more source

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

Agribusiness, EarlyView.
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley   +1 more source

The Implementation of Accrual Accounting in Lithuania’s Public Sector: Retrospective Assessment of the Challenges

Buhalterinės Apskaitos Teorija ir Praktika
The article analyses the reform of the Lithuanian public sector accounting system, with an emphasis on the transition from cash-based to accrual-based accounting based on International Public Sector Accounting Standards (IPSAS).
Asta Šalienė, Greta Timukaitė
doaj   +1 more source

International Public Sector Accounting Standard and Democratic Governance in Nigeria

African Journal of Management and Business Research
This study was embarked on to evaluate the effect of adoption and implementation of International Public Sector Accounting Standards (IPSAS) on corruption reduction, enhancement of accountability and transparency in the democratic governments in the South-East region of Nigeria.
Nduka Vitalis Elda Okolo-Obasi, Longinus Chukwudi Odoh, Frank E. Ovute, Victoria Nnenna Chukwuani, Odilia Chidimma Ezuma, Chidiebere Nnamani, Mary Eberechukwu Ozondu   +6 more
openaire   +1 more source