Accounting for assets

Provisioning is one of the very important accounting operations, affecting business results and the nature of continuous operation of a business in the accounting period. In Vietnam, the issue of contingency is referred to in Accounting Standard No. 18 “ Provisions, Contingent Liabilities and Contingent Assets”, the standard prescribes and guides the principles and methods of accounting for reserves; These regulations also gradually move towards general international regulations.

26p leminhvu111 07-06-2024 3 0   Download

This article delves into inventory standards (Vpsas 12), including the following contents: Which accounting items are recorded as inventory; when inventory is recorded; method of determining inventory book value; Present information about inventory on financial statements. Research regulations in the current accounting system on inventory, especially in Public accounting according to Circular 107/2017/TT-BTC and then propose amendments to administrative accounting. career in Vietnam in the coming time.

6p leminhvu111 07-06-2024 5 0   Download

The article analyzes the role, content, and value of Ho Chi Minh’s ideology on controlling officials in the use of public finances to serve the implementation of functions of the Party and State and meet the needs and common benefit of economic entities in society.

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LPBank a relatively young joint-stock commercial bank, has identified its direction as being a market-responsive leader. To effectively compete with domestic and international counterparts, LPBank requires sustainable business solutions to increase income.

9p leminhvu111 07-06-2024 1 0   Download

The article discusses the prospects for the introduction of the Russian accounting practice of International financial reporting standards (IFRS), the calculation of the fair value of the biological asset of horse breeding organizations under IFRS. A number of methods of calculation of fair value, a technique based on market value and calculation based on the method of profit capitalization and money flow discounting are considered to justify the effectiveness of supply chain management.

9p longtimenosee10 26-04-2024 2 1   Download

As part of the research related to the improvement of the portfolio theory of H. Markowitz, J. Tobin, and W. Sharpe for use in established as well as developing modern stock markets, the authors proposed a concept and a numerical algorithm to choose the priority sequence of financial portfolios of non-institutional investors, taking into account their preferences and projected changes in the parameters included in financial portfolios assets.

8p longtimenosee10 26-04-2024 3 1   Download

Modeling and automation of business processes are key to the successful company’s operation. Enterprise prosperity depends on professional modeling of business processes by considering the supply chain management. The urgency of the work consists of the real need to optimize the business process of the accounting department.

11p longtimenosee10 26-04-2024 5 1   Download

This study introduces the accounting recognition techniques for leases in accordance with the International Financial Reporting Standards IFRS 16, from there, pointing out orientations to contribute to the development and completion of Vietnam’s legal documents on asset leasing accounting in the coming time.

18p longtimenosee09 08-04-2024 4 1   Download

The purpose of this study was to investigate the adaptation of International Financial Reporting Standards (IFRS) in supply chain management. This article provides a comprehensive critical analysis of the provisions of IFRS for accounting for intangible assets from the point of view of their practical application in supply chain. The objects of the study were Russian companies, because generally while composing financial statements in accordance with IFRS, there might be problems of accounting for intangible assets due to the imperfection of these regulations.

6p longtimenosee06 27-03-2024 3 2   Download

This paper investigates the impact of supply chain integration on organizational performance in Indonesian banking sector. For this purpose the earnings predictability of Islamic banks in Indonesia are examined by investigating earnings volatility and the factors that influence it.

7p longtimenosee04 06-03-2024 5 0   Download

Ebook Financial accounting - An international introduction (3rd ed): Part 2 includes contents: Financial assets, liabilities and equity, cash flow statements, group accounting, foreign currency translation, accounting for price changes,... and other content.

263p longtimenosee03 30-01-2024 7 3   Download

Continued part 1, part 2 of ebook "Mastering Book-Keeping: A complete guide to the principles and practice of business accounting" provides readers with contents including: format of company accounts; revenue accounts of limited companies; balance sheets of limited companies; going limited; going limited - worked example; club accounts; fixed asset register; asset disposals step by step; correction of errors; correcting errors step by step; value added tax; accounting for VAT;...

191p tuongnhuoclan 27-11-2023 6 3   Download

Continued part 1, part 2 of ebook "Practical financial accounting: Advance methods, techniques and practices" provides readers with contents including: assets categories and business transaction; practical accounting for material, production and labour; value added accounting; budgetary control; working capital and financial decision making; financial system and leverage; ratio analysis and financial statements;...

138p tuongnhuoclan 27-11-2023 10 4   Download

Ebook "CIMA’s official revision cards: Financial accounting fundamentals (Certificate level paper C2)" have been designed to: save you time by summarising the syllabus in a concise form; jog your memory through the use of diagrams and bullet points; follow the structure of the CIMA Official Study Systems; refer to relevant questions found within the Preparing for the Examination section of the study system; provide you with plenty of exam tips and hints.

113p tuongnhuoclan 28-11-2023 4 3   Download

Ebook "CIMA practice and revision kit: Fundamentals of financial accounting (Certificate paper C2)" help you start your question practice by doing a couple of sets of objective test questions in a subject area. Note down the questions where you went wrong, try to identify why you made mistakes and go back to your Study Text for guidance or practice.

217p tuongnhuoclan 28-11-2023 7 4   Download

Ebook "Great jobs for accounting majors (Second edition)" helps you assess your talents and skills for a job, target the perfect career, tailor your job search, present college majors as workplace assets, and much more! Every college major gives students valuable skills and training, perfect for a wide range of careers.

165p tuongnhuoclan 28-11-2023 8 4   Download

Ebook "Re-inventing realities" is a collection of articles about: accounting and the problematique of imperialism, alternative methodological approaches to empirical research in accounting in developing countries; the impact of accounting on the development of writing and numbering and the correlation to piaget’s experiments; accounting for money, the fair value of cash assets and deposit liabilities;...

236p tuongnhuoclan 28-11-2023 10 3   Download

Ebook "Valuation for financial reporting: The determination of fair value for audited intangible assets" is designed to bring practical implementation guidance to what is now a challenge for CFOs, auditors, and other CPAs in the private and public sectors. The second edition of this book is about fair value in financial reporting, with primary emphasis on fair value, its measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill.

238p tuongnhuoclan 28-11-2023 9 5   Download

Part 1 of ebook "Accounting savvy for business owners" provides readers with contents including: Chapter 1 - Basic accounting rules; Chapter 2 - Accounting components; Chapter 3 - Tracking income; Chapter 4 - Tracking expenses; Chapter 5 - Managing assets; Chapter 6 - Managing liabilities;...

145p tuongnhuoclan 27-11-2023 9 4   Download

Continued part 1, part 2 of ebook "Financial accounting: Tools for business decision making (6th edition)" provides readers with contents including: Chapter 8 - Reporting and analyzing receivables; Chapter 9 - Reporting and analyzing long-lived assets; Chapter 10 - Reporting and analyzing liabilities; Chapter 11 - Reporting and analyzing stockholders’ equity; Chapter 12 - Statement of cash flows; Chapter 13 - Financial analysis the big picture;...

457p tuongnhuoclan 27-11-2023 10 5   Download