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ДВОЙНАЯ ЗАПИСЬ В БУХГАЛТЕРСКОМ УЧЕТЕ ПРЕДПРИЯТИЙ МАЛОГО БИЗНЕСА
АНАТОЛЬЕВНА, ГОГОЛЬ ТАТЬЯНА - In: Бизнес Информ (2013) 3, pp. 361-366
Отдельная категория малых предприятий (с 2011 г.) получила право вести упрощенный учет доходов и расходов без использования плана счетов и метода двойной записи....
Persistent link: https://www.econbiz.de/10011215736
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Double Entry in Accounting of Small Businesses
Gogol Tatyana A. - In: Business Inform (2013) 4, pp. 361-366
simplified accounting of income and expenses without application of the plan of accounts and method of double entry. Analysis of … literature sources allowed drawing a conclusion that it is impossible to imagine development of accounting without the use of the … Methodical Recommendations No. 720, which allow accounting without the use of the method of double entry, it was proved that each …
Persistent link: https://www.econbiz.de/10010671827
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PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a€“ NECESSITY AND IMPORTANCE
Camelia-Daniela, Hategan; Carmen-Mihaela, Imbrescu; … - In: Annals of Faculty of Economics 3 (2009) 1, pp. 986-990
European Directives and the International Accounting Standards. The paper presents the accounting treatment of subsidies, the … accounting polici …
Persistent link: https://www.econbiz.de/10008511839
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Considerations regarding some external influences on the Romanian accountancy reform
Man, Mariana; Mihăilă, Emilia; Monea, Alin - In: Annals of the University of Petrosani, Economics 3 (2003), pp. 141-146
The paper presents main aspects about external influences in Romanian accounting reform. Romanian accounting reform … change old accounting system with a new one takes over from french. This passage to french accounting system makes in many … International Accounting Standard …
Persistent link: https://www.econbiz.de/10005403682
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Audit Committees in Central Banks
Sullivan, Kenneth; Gilson, Marie-Thérèse Camilleri; … - International Monetary Fund (IMF) - 2007
This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and...
Persistent link: https://www.econbiz.de/10005605398
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LAS NORMAS INTERNACIONALES DE INFORMACIÓN FIN ANCIERA: HISTORIA, IMPACTO Y NUEVOS RETOS DE LA IASB
Ugalde Binda, Nadia - In: Revista de Ciencias Económicas 32 (2014) 06
interest of covering more diversified investment portfolios,require agencies to draft uniform accounting standards across … Accounting Standards. This article isa historical overview of the institutions involved in the formulation of these rules, the …
Persistent link: https://www.econbiz.de/10010961098
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Russian Federation; Detailed Assessment of Observance of IOSCO Objectives and Principles of Securities Regulation
International Monetary Fund (IMF); International … - 2012
This assessment reviews the regulatory framework in place for the oversight of the capital markets of the Russian Federation as of June 2011. The Russian securities markets, in particular, have been volatile, reflecting the inflow and outflow of money and the crisis. Foreign investment banks...
Persistent link: https://www.econbiz.de/10011245383
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Financial Reporting and Local Government Reform – a (Mis)Match?
Pilcher, Robyn - In: Qualitative Research in Accounting & Management 2 (2005) September, pp. 171-192
relationship exists between decisions regarding accounting for transport infrastructure assets and political policies current at …
Persistent link: https://www.econbiz.de/10009367141
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A substantive model of the annual financial reporting exercise in a non-market corporate
Hussey, Roger; Ong, Audra - In: Qualitative Research in Accounting & Management 2 (2005) September, pp. 152-170
Purpose – Although it is acknowledged that the dissemination of financial information to stakeholders is a communications process, the main focus of prior research has been on the documents themselves rather than the context in which the information is generated, selected and disseminated....
Persistent link: https://www.econbiz.de/10009367143
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Equity value implications of the SEC Exchange Act Rule 13a-14: a litigation cost perspective
Garg, Mukesh; Naiker, Vic; Navissi, Farshid - In: Australian Journal of Management 37 (2012) 1, pp. 77-98
The purpose of our study is to assess the role of litigation risk in the stock price setting process in relation to the Securities and Exchange Commission (SEC) Exchange Act Rule 13a-14. We employ 12 June, the proposal of Rule 13a-14, and 27 June, the ruling of certification requirement, as...
Persistent link: https://www.econbiz.de/10010552833