Results 51 to 60 of about 22,995 (167)

Financial Accounting Constitution or its Referential Matrix [PDF]

Theoretical and Applied Economics, 2006
Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives.
Niculae Feleaga, Liliana Feleaga
doaj  

Does Capital Structure Influence Company Profitability?

Studies in Business and Economics, 2017
Every company has a different structure of balance sheet. Some of the companies have more liabilities than equity. Considering the industry or debt-to-equity ratio, the balance sheet structure affects the company profitability measured by DuPont system ...
Herciu Mihaela, Ogrean Claudia
doaj   +1 more source

Macroeconomic and Price of Oil and Gold on Liabilities of Hajj Fund Management Agency

Aptisi Transactions on Technopreneurship
This study examines the influence of macroeconomic variables on the sustainability of hajj funds managed by the Indonesian Hajj Financial Management Agency (BPKH).
Lilies Sulistyowati, Muhammad Zilal Hamzah, Nirdukita Ratnawati   +2 more
doaj   +1 more source

Material subkapitalization in French law of corporations

Zbornik Radova Pravnog Fakulteta u Splitu, 2013
The issue of undercapitalization of companies of capital is discussed in French literature, but also in court practice. If the company founders furnish their company with insufficient capital, i.e. capital that is not adequate to the scope of the planned
Ratko Brnabić
doaj  

The Difference GAP – The Main Instrument Used in the Management of Banking Assets and Liabilities [PDF]

Ovidius University Annals: Economic Sciences Series, 2016
The analysis of the difference GAP is the main instrument used to manage bank assets and liabilities, to administer the net interest from income and to protect it against interest rate risk and to manage cash flow in the short term.
Luminita Gabriela Istrate
doaj  

PATRIMONY - A CONTROVERSIAL MATTER OF ROMANIAS PROGRAM OF ACCOUNTANCY MATCHING [PDF]

Annals of the University of Oradea: Economic Science, 2010
The dilemma has its origins in accountancys international matching, namely between the accountancy system implemented in our country beginning with 1994 and the one implemented by Anglo-Saxon accountancy where patrimony is substituted by its two ...
Cornescu Alina, Diaconu Florin, Boca (Rakos) Ileana - Sorina   +2 more
doaj  

Valuation in the Public Sector. Reference Factor in a Credible and Fair Administration

Transylvanian Review of Administrative Sciences, 2014
Public administration reform aims at the transformation of public institutions in business entities in which the principles that govern them are very close to the ones from the sphere of pri- vate entities.
Adela DEACONU, Cristina Silvia NISTOR
doaj  

Fair value and accounting standard for financial instrument

EIRP Proceedings, 2009
The measurement of assets and liabilities at fair value, with its subsequent gains or lossesrecognized in profit or loss, should be limited to financial investments that are readily convertible into cash orcash equivalents in active markets, and are not ...
Holban (Oncioiu) Ionica, Oncioiu Florin Razvan   +1 more
doaj  

Financing of Liabilities Beyond the Service Life of Nuclear Installations

Acta Polytechnica, 2006
Operation of a nuclear installation is connected with the creation of long-term liabilities for spent fuel management and disposal, and also decommissioning of the installation (power plant, storages).
L. Havlíček
doaj  

A hypothesis is a liability [PDF]

Genome Biology, 2020
Itai Yanai, Martin Lercher
openaire   +3 more sources