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ОСОБЕННОСТИ ОТРАЖЕНИЯ НЕКОТОРЫХ ВАЛЮТНЫХ ОПЕРАЦИЙ В БУХГАЛТЕРСКОЙ ОТЧЕТНОСТИ
БЕРЕЖНОВА Е.И.; КАРАСЕВА А.В. - In: Известия Дальневосточного … (2010) 3, pp. 91-95
Рассматриваются особенности валютных операций у организаций, осуществляющих внешнеэкономическую деятельность с учетом курсовых разниц, обосновывается...
Persistent link: https://www.econbiz.de/10011239606
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Active Learning: An Advantageous Yet Challenging Approach to Accounting Ethics Instruction
Loeb, Stephen - In: Journal of Business Ethics 127 (2015) 1, pp. 221-230
In this paper I discuss the advantages and challenges of using active learning, when teaching an accounting ethics … accounting ethics course may be influenced at least in part by that instructor’s assessment of the advantages and challenges of … using active learning. Consequently, my paper may be of assistance to instructors with experience in teaching an accounting …
Persistent link: https://www.econbiz.de/10011242100
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Sovereign Risk and Asset and Liability Management; Conceptual Issues
Das, Udaibir S.; Lu, Yinqiu; Papaioannou, Michael G; … - International Monetary Fund (IMF) - 2012
Country practices towards managing financial risks on a sovereign balance sheet continue to evolve. Each crisis period, and its legacy on sovereign balance sheets, reaffirms the need for strengthening financial risk management. This paper discusses some salient features embedded in in the...
Persistent link: https://www.econbiz.de/10011242294
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Niger; Public Expenditure and Financial Accountability (PEFA) Assessment
International Monetary Fund (IMF); International … - 2013
on positive trends in the area of accounting, information recording, and financial reporting. …
Persistent link: https://www.econbiz.de/10011243444
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Togo; Technical Assistance Report: Launch of the Project for Strengthening Public Financial Management
International Monetary Fund (IMF); International … - 2013
execution, accounting, finance report, cash management, and so on. The purpose of this mission was to evaluate the government …
Persistent link: https://www.econbiz.de/10011243753
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Chile; Selected Issues
International Monetary Fund (IMF); International … - 2013
This Selected Issues paper for Chile describes the postcrisis recovery experience. The recovery from the 2008–2009 global crisis has been markedly different both among advanced and emerging economies. The steady improvement in the labor wedge-distortions related to the consumption leisure...
Persistent link: https://www.econbiz.de/10011243850
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Libya; Technical Assistance Report—Public Financial Management Reform Priorities in the New Environment
International Monetary Fund (IMF); International … - 2013
Libya faces a number of challenges to establishing a robust, efficient, and transparent public financial management system. There is a need to establish a clear macrofiscal policy framework. The Sovereign Wealth Fund (SWF) should be a financing fund system with clear and rigid inflow and outflow...
Persistent link: https://www.econbiz.de/10011243870
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An exploration of the professional habitus in the Big 4 accounting firms
Spence, Crawford; Carter, Chris - In: Work, Employment & Society 28 (2014) 6, pp. 946-962
accounting. Focusing on the elite ‘Big 4’ accounting firms, the ways in which partners and other senior accountants embody …
Persistent link: https://www.econbiz.de/10011137203
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Central Bank Financial Strength in Central America and the Dominican Republic
Swiston, Andrew; Frantischek, Florencia; Gajdeczka, Przemek - International Monetary Fund (IMF) - 2014
This paper examines the financial strength of central banks in Central America and the Dominican Republic (CADR). Some central banks are working off the effects of intervention in distressed financial institutions during the 1990’s and early 2000’s. Their net income has improved...
Persistent link: https://www.econbiz.de/10011142063
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Stock-Flow Adjustments, Government’s Integrated Balance Sheet and Fiscal Transparency
Seiferling, Mike - International Monetary Fund (IMF) - 2013
This paper re-examines the stock-flow discrepancies of government debt and deficits and correlation with fiscal transparency. Applying the fully integrated relationship between financial stocks and flows allows for a more refined analysis of the deterministic components that make up the...
Persistent link: https://www.econbiz.de/10011142141