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In the decades after 1680, barter trade led to the creation of major publishing companies in commercial hubs such as Leipzig, Nuremberg or Augsburg. Due to the increasing competition in those cities, many booksellers invested in long-distance trading ...
Mona Garloff
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Professional judgement in accounting: contents and conditions of application
The article considers the theoretical prerequisites and regulatory requirements that determine the practical approaches to the application of professional judgment in defining the best way to present reporting information.
Olena Fomina +3 more
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zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Meca, A. +3 more
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A critical aspect of blood transfusion is the timely provision of high quality blood products. This task remains a significant challenge for many blood services and blood systems reflecting the difficulty of balancing the recruitment of sufficient donors, the optimal utilization of the donor's gift, the increasing safety related restrictions on blood ...
Devine, D.V. +84 more
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Methodical approaches to the assessment of the reproduction of the agricultural enterprises material and technical base [PDF]
The signifcance of the evaluation of the logistical base of agricultural enterprises in the accounting system is revealed in the article. Research methods have been described and alternative approaches to inventory valuation by national and international
Varchenko O.M. +4 more
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The article considers the issues of organization and formation of inventory accounting policy, substantiates its role in the system of information support of inventory management processes and highlights the impact on the effectiveness of inventory ...
Olha Roieva
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The company on which this study was carried out performs a technical review of the inventory once a month, with a levelof confidence and accuracy of 100%, although its level of precision is very high, it is necessary to change the how inventory control ...
Angie Alejandra Linares Basabe +2 more
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BOBİ FRS Stoklar Standardının TMS 2 ve VUK Stoklar Maddelerine Göre Karşılaştırılması
Bu çalışmanın amacı, 29.07.2017 tarihinde 30138 sayılı Resmî Gazete’de yayımlanarak 01.01.2018 tarihinden itibaren ticari hayatımıza dahil olan Büyük ve Orta Ölçekli İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS) 6.
Muhammet Kürşat Dayıoğlu +1 more
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Modern aspects of stock accounting in budgetary organizations
The article considers the problem of current accounting of stocks in public sector organizations through the prism of new standards. As a result, the unity of the system of requirements for accounting of tangible assets was confirmed.
T. L. Leukhina
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ECOLOGY OF AGRICULTURAL LAND USE THE NORTH CAUCASIAN FEDERAL DISTRICT
Aim. The aim is to make an evaluation of the processes taking place on agricultural lands when intensively used on the territory of the North Caucasus Federal District of the Russian Federation.Methods.
M. R. Musaev +3 more
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