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The primary purpose of this paper is to present the actual role of accounting information systems. After the … description of the theoretical background I state the main characteristics of modern accounting systems, and explain how these …
Persistent link: https://www.econbiz.de/10010701289
We examine the determinants of Japanese regional bank decisions concerning pricing unrealized losses or gains to market. We also examine the impact of these decisions on the intensity of depositor discipline, in the form of the sensitivity of deposit growth to bank financial conditions. To...
Persistent link: https://www.econbiz.de/10010702143
professionals involved in reforming the local government finance and accounting systems, that are trying hard to become a language … hand: budget and accounting. …
Persistent link: https://www.econbiz.de/10010632095
from a theoretical point of view a series of news occured in the tax and accounting treatment of specific business …
Persistent link: https://www.econbiz.de/10010632184
related to discounting and lumping in accounting documents. …
Persistent link: https://www.econbiz.de/10010632222
Extremely useful in decisions making, real, clear, complete, credible and relevant accounting information are essential … to the management. Financial accounting provides financial - accounting information publishing the financial statements … accounting is considered as a relevant and reliable source of information if it is adapted to the investement decision, collects …
Persistent link: https://www.econbiz.de/10010632231
researchers and practitioners. Economic added value, its main indicator, cannot express what may be considered in accounting terms …
Persistent link: https://www.econbiz.de/10010632363
Accounting standardization represents a uniform system of rules designed for a range of economic entities located in a … particular geopolitical location or in a given geographical area. Accounting standardization aims to achieve the following … information and data. Nowadays, accounting standardization exists in most countries. Romania wants to match its legislation on …
Persistent link: https://www.econbiz.de/10010632543
The investigation field of the paper covers two distinct areas, namely, the area of accounting research and the … reveals some specific tax and accounting aspects for logistics companies. It highlights also the impact caused by the various …
Persistent link: https://www.econbiz.de/10010632664
The regulatory and legal framework of the state registration of land lease contracts has been studied. It has been found that imperfection of the land lease contract registration system hinders agricultural enterprises to use the special value added tax regime. The legal practice of dispute...
Persistent link: https://www.econbiz.de/10010633720