Asset management accounts
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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
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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
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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
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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
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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
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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
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Tax management is carried out by all companies, including the agricultural sector. In practice, the impact on financial performance caused by various problems relates to accounting policies of biological assets, transparency, accountability, responsibility, independence, fairness, and the size of the company. This study aims to prove empirically whether there is an influence of biological asset accounting policy implications, good corporate governance practices, and company size on tax management through financial performance in agricultural sector companies.
10p longtimenosee06 27-03-2024 6 2 Download
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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
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This research article focuses on construction supply chains in the industry, where every product is almost unique based on specificcustomer needs and requirements. The article deals with the essence and concept of current assets of an enterprise and their management in the field of construction activities. The concept of material and production stocks, their features and problems of accounting in a construction organization are specified.
3p longtimenosee04 06-03-2024 2 1 Download
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The impact of tax optimization and temporary differences on earnings management: The case of Vietnam
This study also aims at illustrating that other indicators relating to differences between accounting and taxable profit do not leave any remarkable impacts on the model. This means that enterprises operating in the industrial sector do not use or rarely use those indicators to implement EM Sapo.
13p vimichaelfaraday 28-12-2023 10 4 Download
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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
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Continued part 1, part 2 of ebook "Accounting and financial management: Developments in the international hospitality industry" provides readers with contents including: asset management; hotel asset management; a management accounting perspective on hotel outsourcing; sale and leaseback transactions in the hospitality industry; hospitality firm risk determinants and value enhancement; career directions in financial management in the hospitality industry;...
176p tuongnhuoclan 27-11-2023 7 4 Download
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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
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Continued part 1, part 2 of ebook "CIMA’S official study system: Financial accounting and tax principles (Paper P7, 2006 edition)" provides readers with contents including: inventories and construction contracts; non-current intangible assets; share capital transactions; recognition and disclosure of other significant accounting transactions; working capital ratios; sources of short-term finance and types of investment; working capital - receivables and payables; working capital inventory; working capital cash; preparing for the examination;...
390p tuongnhuoclan 27-11-2023 5 4 Download
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Continued part 1, part 2 of ebook "Fundamentals of financial accounting (5th edition)" provides readers with contents including: inventories and cost of goods sold; receivables, bad debt expense, and interest revenue; long-lived tangible and intangible assets; liabilities; stockholders' equity; statement of cash flows; measuring and evaluating financial performance;...
446p mocthanhdao0210 19-11-2023 11 6 Download
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Continued part 1, part 2 of ebook "Advances in quantitative analysis of finance and accounting (New series) - Volume 1" provides readers with contents including: the impact of the introduction of index securities on the underlying stocks - the case of the diamonds and the dow 30; hedging with foreign-listed single stock futures; asset pricing with higher moments - empirical evidence from the taiwan stock market; listing switches from NASDAQ to the NYSE/AMEX - is New York issuance a motive;...
116p mocthanhdao0210 19-11-2023 8 4 Download
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Continued part 1, part 2 of ebook "Depository and lending institutions: Banks and savings institutions, credit unions, finance companies, and mortgage companies" provides readers with contents including: other assets, other liabilities, and other investments; deposits; federal funds and repurchase agreements; debt; income taxes; equity and disclosures regarding capital matters; derivative instruments: futures, forwards, options, swaps, and other derivative instruments; business combinations; fair value; trust and asset management activities; insurance activities;...
447p mocthanhdao0210 19-11-2023 7 4 Download
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Ebook "Safeguarding intangible assets" provides strategies for preserving and enhancing a company’s intangible assets to increase its profitability, competitiveness, and sustainability. Intangible assets such as patents, trademarks, copyrights, methodologies, and brand typically account for 80 percent of an organization’s value and revenue.
173p loivantrinh 29-10-2023 3 3 Download
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Ebook CISSP: Certified information systems security professional study guide (3rd edition) - Part 1 includes contents: Chapter 1 accountability and access control; chapter 2 attacks and monitoring; chapter 3 iso model, network security, and protocols; chapter 4 communications security and countermeasures; chapter 5 security management concepts and principles; chapter 6 asset value, policies, and roles; chapter 7 data and application security issues; chapter 8 malicious code and application attacks; chapter 9 cryptography and private key algorithms.
379p haojiubujain06 05-09-2023 9 4 Download
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The study "Misstatements prediction on financial statements of listed real estate companies on the Vietnam stock market" is based on Positive Accounting theory as well as F-SCORE model. The research data included 56 listed real estate companies on Vietnam stock market during the period from 2010 to 2017. Random Effects Logistic Regression model (Logit REM) is used to estimate this model.
13p nhanchienthien 25-07-2023 7 5 Download