Accounting for liabilities

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

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

Ebook Accounting principles (10th ed): Part 1 includes contents: The recording process, completing the accounting cycle, accounting for merchandising operations, accounting information systems, accounting for receivables,... and other contents.

619p longtimenosee03 30-01-2024 9 3   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

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

Continued part 1, part 2 of ebook "Financial accounting: Tools for business decision making (8th 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;...

422p tuongnhuoclan 27-11-2023 13 5   Download

Part 1 of ebook "Financial and managerial accounting" provides readers with contents including: accounting in action; the recording process; adjusting the accounts; completing the accounting cycle; accounting for merchandising operations; inventories; fraud, internal control, and cash; accounting for receivables; plant assets, natural resources, and intangible assets; liabilities; corporations organization, stock transactions, dividends, and retained earnings; statement of cash flows;...

749p tuongnhuoclan 27-11-2023 6 5   Download

Continued part 1, part 2 of ebook "Financial accounting: International financial reporting standards (9th edition)" provides readers with contents including: PPE and intangibles; investments and international operations; liabilities; shareholders’ equity; the statement of cash flows; financial statement analysis; time value of money; typical charts of accounts for different types of businesses;...

438p mocthanhdao0210 20-11-2023 9 4   Download

Continued part 1, part 2 of ebook "Intermediate accounting (2nd edition)" provides readers with contents including: current liabilities, provisions, and contingencies; non-current liabilities; equity; dilutive securities and earnings per share; investments; revenue recognition; accounting for income taxes; accounting for pensions and postretirement benefits; accounting for leases; accounting changes and error analysis; statement of cash flows; presentation and disclosure in financial reporting;...

771p mocthanhdao0210 20-11-2023 4 4   Download

Continued part 1, part 2 of ebook "Intermediate accounting (14th edition)" provides readers with contents including: long-term liabilities; stockholders’ equity; dilutive securities and earnings per share; investments; revenue recognition; accounting for income taxes; accounting for pensions and postretirement benefits; accounting for leases; accounting changes and error analysis; statement of cash flows;...

829p mocthanhdao0210 19-11-2023 5 4   Download

Continued part 1, part 2 of ebook "Intermediate accounting (16th edition)" provides readers with contents including: long-term liabilities; stockholders’ equity; dilutive securities and earnings per share; investments; revenue recognition; accounting for income taxes; accounting for pensions and postretirement benefits; accounting for leases; accounting changes and error analysis; statement of cash flows; private company accounting; specimen financial statements;...

809p mocthanhdao0210 19-11-2023 7 4   Download

Continued part 1, part 2 of ebook "Interpretation and application of UK GAAP for accounting periods commencing on or after 1 January 2015" provides readers with contents including: impairment of assets; government grants; financial instruments; inventories and work-in-progress; share-based payment; leases; provisions and contingencies; statement of cash flows; investments in associates and joint ventures; related parties; specialised activities; liabilities and equity;...

281p mocthanhdao0210 19-11-2023 6 4   Download

Continued part 1, part 2 of ebook "Financial accounting (2nd edition)" provides readers with contents including: current liabilities; long-term liabilities; stockholders’ equity; statement of cash flows; financial statement analysis; time value of money; international financial reporting standards; framework for financial accounting;...

393p mocthanhdao0210 19-11-2023 8 4   Download

Part 1 of ebook "Audit and accounting guide: Health care entities" provides readers with contents including: overview and unique considerations of health care entities; general auditing considerations; unique financial statement considerations for not-for-profit business-oriented health care entities; cash, cash equivalents, and investments; derivatives; property and equipment and other assets; municipal bond financing; contingencies and other liabilities;...

281p mocthanhdao0210 19-11-2023 7 3   Download

Continued part 1, part 2 of ebook "Accounting for derivatives: Advanced hedging under IFRS 9" provides readers with contents including: hedging foreign subsidiaries; hedging interest rate risk; hedging foreign currency liabilities; hedging equity risk; hedging stock-based compensation plans; hedging commodity risk; hedging inflation risk; hedge accounting - a double-edged sword;...

471p mocthanhdao0210 19-11-2023 7 5   Download

Continued part 1, part 2 of ebook "Accounting for derivatives: Advanced hedging under IFRS" provides readers with contents including: hedging interest rate risk; hedging foreign currency liabilities; hedging equity risk; hedging commodity risk; hedge accounting - a double edged sword;...

245p mocthanhdao0210 19-11-2023 7 5   Download

Chapter 13 - Current liabilities, provisions, and contingencies. After completing this chapter you should be able to: Describe the nature, type, and valuation of current liabilities, explain the classification issues of short-term debt expected to be refinanced, identify types of employee-related liabilities, identify the criteria used to account for and disclose gain and loss contingencies.

100p haojiubujain04 27-07-2023 11 5   Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 1: Accounting concepts. After you have mastered the material in this chapter, you will be able to: Explain the accounting entity assumption; define assets, liabilities, owner's equity, revenue and expenses and classify items into assets, liabilities, owner's equity, revenue and expenses; define the accounting equation and describe the link between the equation and the accounting entity assumption;...

12p haojiubujain04 27-07-2023 7 4   Download

Lecture Fundamental accounting principles (21e) - Chapter 11: Current liabilities and payroll accounting. After completing this chapter you should be able to: Identify the items making up merchandise inventory, identify the costs of merchandise inventory, analyze the effects of inventory methods for both financial and tax reporting, analyze the effects of inventory errors on current and future financial statements,...

38p haojiubujain05 27-07-2023 5 4   Download