Showing 38,711 - 38,720 of 39,902
knowledge of its analytical methods, thus contributing to the development of the company he leads. Management accounting … involves necessarily, the knowledge of legal norms regulating the activity of accounting, its optimal organization, its use …
Persistent link: https://www.econbiz.de/10011156883
The corporate value creation, which measures the economic success of a company, occurs as a result of integration around the corporate mission and strategy of different resources and competences, among which human resources appear to be very significant. The article presents the author’s...
Persistent link: https://www.econbiz.de/10011171713
characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards …
Persistent link: https://www.econbiz.de/10011043078
governance mechanism use accounting to take decisions. In this way, the paper adds insight to both investor communities as well …
Persistent link: https://www.econbiz.de/10011122248
principles of accounting and accounting policies in agricultural service cooperatives. Based on a written questionnaire for … accountants, the conditions of accounting in agricultural service cooperatives are being assessed and its current methodological … accounting policy for agricultural service cooperatives were defined. The relationship between accounting form and tax system and …
Persistent link: https://www.econbiz.de/10011122296
Forensic accounting expertise is an important tool for accumulation of evidences when considering many criminal and … judgment. The article is dedicated to disclosure of economic and law content of forensic accounting expertise from the … accounting positions. Based on accounting functions analysis, the origins of forensic accounting expertise are revealed. The …
Persistent link: https://www.econbiz.de/10011122297
In accounting when calculating income tax can arise differences caused by mismatch of updated national accounting … accounting. In particular, it is reasonable to group the existing instructions and on their basis work out the rational algorithm … of income tax accounting for business entities. The article is concentrated on justification of practical adaptation of …
Persistent link: https://www.econbiz.de/10011122298
The article investigates accounting procedures for inventory in public sector institutions. The analysis of the most … important aspects of accounting for inventories is being held, which are reflected in Instructions for inventory accounting No …. 125, Regulation on inventory accounting in budgetary institutions, National regulation (standard) of accounting in the …
Persistent link: https://www.econbiz.de/10011122299
of accounting (activities that lead to changes in the size and composition of equity and debt capitals) are influenced by … environmental factors that the enterprise cannot control. These difficulties affecting the organization of financial accounting of … problems of financial activities, resulting in three accounting subsystems: bookkeeping, tax and management accounting. The …
Persistent link: https://www.econbiz.de/10011122308
'Agriculture'). For this purpose, the alternative methods should be included in the entity's accounting policy. Considered the … interpretation in the accounting. …
Persistent link: https://www.econbiz.de/10011122311