The analysis of different models of accounting on the basis of capital assets
Asset valuation in the Ukrainian accounting model, ambiguity of following to the continental model. Conditions and opportunities for the use of international accounting standards, the variability of economic transactions with certain valuation methods.
Подобные документы
Analyze the accounting process technology as an integrated system of information support for decisionmaking within administrative business process. The functional structure of the accounting process technology based on the elementary management functions.
статья, добавлен 14.08.2016The formation of a methodological approach to managerial cost accounting. The organization of management accounting at poultry plants, the formation transaction costs and losses, as well as the formation of economic (real) profits of the organization.
статья, добавлен 28.09.2016To analyse the nature of customer and supplier settlements. The methods of settlement. The documentation of payments, organisation and control of accounting for settlements with customers and suppliers. Document flow chart for goods sold on credit.
статья, добавлен 28.07.2023The history of Soviet Accounting, in Turkey. Main Stages of Turkish Accounting Development, since establishment of the Turkish Republic in 1923. Practical aspects of the transition to IFRS. The main differences in accounting between RAS and IFRS.
диссертация, добавлен 19.08.2016Study of the features the peculiarities of the organization of accounting and control of electronic payments and improvement of their methodology in the context of debt repayment in the conditions of the use of information and communication technologies.
статья, добавлен 15.01.2024Study of adaptation of the national accounting standard of Uzbekistan to the requirements of IAS standards. Development of scientifically based proposals for amendments to the national standard for classification of received interest and dividends.
статья, добавлен 19.09.2024Optimization of the management of economic institutions and the smart city. Improving of the accounting in a smart city in the conditions of the combined use of Internet of things technology and geographic information systems in sectors of the economy.
статья, добавлен 16.01.2024List of costs for the improvement of fixed assets for the basic enterprise. Areas of improvement of accounting, analysis and audit of costs to improve fixed assets. The structure of regulatory and legislative audit and analysis regulation in Ukraine.
статья, добавлен 23.06.2022The consignment note is the document for the cargo delivery calculation and provided services accounting. Analysis of operational processes related to the freight motor transport services. The introduction of electronic document on transport companies.
статья, добавлен 18.03.2018Problems in accounting for costs incurred in the process of production in gardening and related to specific technological factors and organizational and production peculiarities of fruit-rich production. Calculation of the cost of gardening products.
статья, добавлен 01.09.2018The purpose of the study is to develop the accounting aspect of business process engineering as the main tool in management. The influence of accounting engineering on the efficiency of the management system on the example of cash management is outlined.
статья, добавлен 02.05.2022Problems of business in the context of globalization, ways of preserving competitive advantages. Development of an integrated approach to the construction of managerial and financial accounting at national enterprises, a description of its main stages.
статья, добавлен 28.09.2016The issue of integrated usage of strategic accounting instruments at national industrial enterprises. The achieving a synergy effect from the integrated usage of such instruments of the strategic accounting as EVA-analysis, AB-costing and DEA-analysis.
статья, добавлен 28.09.2016The creative accounting practices of the select companies in hotel sector in India. Analisys on four parameters: discretionary accruals, manipulation score, quality of earnings and quality of revenue. Highlighting the scope for possible solutions.
статья, добавлен 09.01.2019The discourse of costs and their accounting in the context of the United Kingdom and Lithuania, the similarities and differences of concepts used in to both countries. The composition of costs in accounting in the UK. Peculiarities of cost documentation.
статья, добавлен 04.10.2021Considers the problems related to the choice of a method for calculating the deferred taxes and their estimation. Formation of qualitative information in financial statements and establish the interrelation between accounting and taxation is grounded.
статья, добавлен 28.09.2016The investigate of the theoretical foundations of functioning and the development of methodological recommendations for the formation of a system of strategic management accounting for an enterprise. Introduction of new forms of financial statements.
статья, добавлен 20.01.2022Analysis of theoretical and practical approaches to the transformation of the method of transmitting credentials during the transition to digital audit. Analysis of information about the Big Four companies and description of their interaction systems.
статья, добавлен 10.08.2022Study fair value accounting. Using discounting for various future inflows and outflows by Russian companies. Financial assets and liabilities. The interest coverage ratio by companies. Bonds with different terms. The rate for future flows discounting.
статья, добавлен 05.05.2016Practical recommendations for improving the system of accounting and auditing of environmental costs at agricultural enterprises in the context of greening. Clarified the concept of accounting and audit in the context of environmental protection.
статья, добавлен 28.04.2021The methods of the product prime cost and loss accounting improvement in the process alloy coins manufacturing at the Kazakhstan mint. The exact accounting of normative losses record and, consequently, of the product prime cost. Рrocess cost calculation.
статья, добавлен 28.09.2016Principles of formation of management reporting of a pharmaceutical enterprise, forms, elements and format of its submission. Accounting and information provision of reporting of pharmaceutical companies. Control over the rational use of pharmacy assets.
статья, добавлен 11.02.2024Accounting firms using big data technology and their impact on the audit industry. Big data as an inevitable trend in information development. Big data audit, adaptation of accounting firms to time changes. Examining the impact of big data on auditing.
статья, добавлен 22.02.2021The essence and significance of financial reporting standards, the prerequisites for their creation. The consolidated report of the company. The legislation in the field of accounting in the Kazakhstan. The consolidated and separate financial statements.
статья, добавлен 26.03.2019Acquaintance with the essence of automation of the accounting and analytical process in the management system of restaurant business enterprises. Features of the importance of automation of accounting and analysis activities at the restaurant business.
автореферат, добавлен 01.12.2017