Results 11 to 20 of about 650,738 (331)

SUFFICIENCY OF BANKING CAPITAL: THE EXPERIENCE OF PORTUGAL

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2023
This article delves into the escalating frequency of financial crises and their repercussions on national economies, emphasizing the imperative need for both the global community and individual nations to establish mechanisms that can effectively ...
Miguel Varela   +2 more
doaj   +1 more source

Irregularities in conducting the list of assets and liabilities [PDF]

open access: yesTrendovi u Poslovanju, 2021
Irregularities that may occur during the preparation and conduct of the inventory of assets and liabilities may have serious and multiple implications for the entity's financial statements and its results of operations.
Jakovljević Nemanja
doaj   +1 more source

External balance sheets of emerging economies: low-yielding assets, high-yielding liabilities

open access: yes, 2021
The new millennium has witnessed a rapid expansion of external balance sheets and significant changes in the capital, currency and sectoral compositions of foreign assets and liabilities of emerging economies.
Y. Akyüz
semanticscholar   +1 more source

Financial Methods for Equating with Some Categories of the Organization’s Obligations to its Own Funds

open access: yesФинансы: теория и практика, 2022
The implementation of financial and analytical procedures is an important stage of making appropriate management decisions in the implementation of economic activities.
A. V. Shchepot’ev
doaj   +1 more source

Management of liabilities in the process of assessing the creditworthiness of an enterprise: accounting and information aspect

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2023
The article considers the role of liabilities in the formation of assets used as resources of creditors for carrying out economic activities of an enterprise.
O.V.
doaj   +1 more source

CONCEPTUAL FOUNDATIONS OF IMPROVING FINANCIAL REPORTING OF NONGOVERNMENTAL PENSION FUNDS [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013
The article describes the features of the nongovernmental pension funds and accounting for them. The article defines the components of the elements of financial statements and the proposed improvement of financial reporting in the transition to ...
N. Gura, M. Tsybulnyk
doaj   +1 more source

Capital accounting and liabilities problems in the context of economic processes reforming and international financial reporting standards introducing

open access: yesВестник университета, 2022
Reform in the Russian Federation raises a number of problems, including the regulation of capital and liabilities accounting. The object of the study is the International Financial Reporting Standards impact on the domestic accounting system development,
X. Yu. Kotova, N. N. Shakirova
doaj   +1 more source

The Pricing of Options and Corporate Liabilities

open access: yesJournal of Political Economy, 1973
If options are correctly priced in the market, it should not be possible to make sure profits by creating portfolios of long and short positions in options and their underlying stocks.
F. Black, Myron S. Scholes
semanticscholar   +1 more source

Concentration of capital on the insurance market and solvency assumption [PDF]

open access: yesMegatrend Revija, 2022
The subject of this paper is the analysis of the concentration of capital on the insurance market in the Republic of Serbia and the identification of critical points in the analysis of insolvency of insurers.
Isailović Miloje   +2 more
doaj   +1 more source

Administrative and legal protection of medical personnel against criminal and tortious negligence

open access: yesNigerian Journal of Medicine, 2019
BACKGROUND: Medical personnel are bound toexperience some difficulties in the course of duty and they may end up criminally or civilly liable in the performance of these responsibilities.
Ademola A Taiwo   +2 more
doaj   +1 more source

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