Accounting regulations

From the perspective of disclosure regulation, discosure content and disclosure mode, this paper study the differences in environmental accounting information disclosure in some developed countries: the United States, Great Britain, Germany, Japan, and China, and then puts forward some suggestions for improving the environmental accounting information disclosure system in Vietnam.

8p leminhvu111 07-06-2024 1 0   Download

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 1 0   Download

Dividends are a part of a company’s after-tax profits paid to shareholders. Dividends are considered a tool that provides information to investors about the financial health status of a joint stock company. Dividend policy represents the decision between paying profits to shareholders versus retaining profits for reinvestment.

10p leminhvu111 07-06-2024 0 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 1 0   Download

From the actual difficulties and problems occurring at some telecommunications corporations, the study used a number of traditional research methods such as: qualitative, empirical, analytical methods... to implement based on regulations and practical experiences present at telecommunications enterprises to provide a number of solutions to help recognize revenue according to IFRS 15 conveniently, appropriately and consistently according to regulations between telecommunications business units.

8p leminhvu111 07-06-2024 1 0   Download

Currently, social responsibility accounting in Vietnam has been being implemented by many enterprises. However, due to the lack of legal regulations in this field, enterprises are facing many difficulties in practicing social responsibility accounting. This paper will discuss on social responsibility accounting and tools managing corporate social responsibility activities. Also, this paper will give an overview on global experience on social responsibility accounting practices and lessons for Vietnam.

8p leminhvu111 07-06-2024 0 0   Download

Replacing the original price model with other pricing models such as: net realizable value, current price, fair value... is absolutely necessary, in which fair value should be calculated. Legalized by Article 28 of the 2015 Accounting Law and guiding circulars, accordingly, fair value has been officially applied in the Vietnamese accounting system since January 1, 2017. Research on the current situation of regulations on fair value aims to come up with appropriate solutions.

8p leminhvu111 07-06-2024 0 0   Download

The article outlines and analyzes a number of practical issues and inadequacies when applying the Penal Code to handle crimes of manufacturing and trading of counterfeit goods in practice. The perception and application of the Penal Code in some cases does not guarantee accuracy, which may stem from imprecise provisions of various legal documents.

7p leminhvu111 07-06-2024 1 0   Download

This article explores the evolving landscape of data protection law in Vietnam, focusing specifically on the responsibilities of data controllers under Vietnam's new Personal Data Protection Decree (Decree No. 13/2023/ND-CP - hereinafter referred to as Decree 13) and compares it with the European Union's General Data Protection Regulation (GDPR).

12p viambani 18-06-2024 2 1   Download

Ebook Drugs in sport is the most comprehensive and accurate text on the emotive, complex and critical subject of doping and illegal performance enhancement in sport. Thoroughly updated in light of the latest World Anti-Doping Code and taking into account the latest regulations, methods and landmark cases, this seventh edition explores the science behind drug-use in sport, as well as its ethical, social, political and administrative context.

431p vimeyers 29-05-2024 3 2   Download

The Accounting Reference Manual is designed to give the accountant the answers to all of the most important issues that arise during the typical business day. It provides a comprehensive overview of all aspects of the accounting function, including accounting rules and regulations, transactions, control points, and internal and external reports.

639p vimeyers 29-05-2024 3 2   Download

The purpose of this study is to study the features of material flow accounting for the efficient supply chain management, to determine the effective systems of material flow accounting. We propose to use the MFCA system to account for material flow. It can be used to estimate material losses in the supply chain in terms of money and determine the economic benefits of resource efficiency. The MFCA methodology is regulated by the ISO standard.

10p longtimenosee10 26-04-2024 3 1   Download

This study evaluates the factors influencing environmental accounting in leather shoe manufacturing companies in Vietnam. Primary data were collected from February 2023 to May 2023, with 283 valid observations for formal research. The analytical and data processing tools used include descriptive statistical methods, reliability testing of scales, exploratory factor analysis (EFA), and hypothesis testing using the least squares method.

12p longtimenosee09 08-04-2024 4 1   Download

The purpose of the research "State policy on banking capital regulation based on supply chain management" is to study the key aspects of increasing the effectiveness of state policy on banking capital regulation taking into account the supply chain management in Kazakhstan. To conduct the study, the Islamic Finance Development Indicator (IFDI) was used. This is a composite index reflecting the development of the Islamic finance industry by assessing the effectiveness of all its components in accordance with its supply chain process.

7p longtimenosee07 29-03-2024 4 2   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

In recent years, following the trend of extensive international integration, prestigious organizations in the world such as OECD, World Bank, IFC,... and countries are trying to develop effective legally regulations and principles on corporate governance. In general, these rules basically affect each other so they have certain similarities which are all emphasizing the importance of independence, transparency and accountability in corporate governance.

5p longtimenosee04 06-03-2024 3 0   Download

The skin is the largest organ of the human body, accounting for 16% of the body weight. It serves various functions, including protection, excretion, synthesis, and temperature regulation. Additionally, the skin is the outermost organ of the body, directly interacting with physical, chemical, and biological agents from the external environment.

7p vigojek 02-02-2024 4 1   Download

Ebook Financial Accounting - An international introduction (3rd ed): Part 1 includes contents: Introduction, some fundamentals, frameworks and concepts, the regulation of accounting, international differences and harmonization, the contents of financial statements, financial statement analysis,.... and other contents.

234p longtimenosee03 30-01-2024 6 2   Download

This study examines the impact of subjective and objective factors affecting the implementation of financial statements under the new regulations of public service and administration units in Vietnam.

16p vimarillynhewson 02-01-2024 7 2   Download

Part 1 of ebook "Is fair value fair?: Financial reporting from an international perspective" provides readers with contents including: the future of international accounting; regulations and regulators; supervision and compliance;...

183p tuongnhuoclan 27-11-2023 10 4   Download