Assets standards

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

Wiley IAS 2003 is the compact yet truly comprehensive quick–reference guide that accountants can depend on to assist in the prepa– ration and understanding of financial statements presented in accordance with IAS. This new edition includes complete coverage of all the standards issued or revised by the International Accounting Standards Committee under the IOSCO′s "core set of standards" program, as well as all other extant requirements.

981p vimeyers 29-05-2024 5 2   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

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

This paper emphasizes the context and the method of fair value measurement according to International Financial Reporting Standards No 13 (IFRS 13). The term "fair value" is a new concept in Vietnam because of the dominant application of historical cost. Vietnam has gradually updated the fair value method, with historical cost method to assess each kind of asset at timing of financial statement.

8p vilarry 01-04-2024 7 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

The article "Digital system model for asset management in the universities in Thai supply chain" was conducted to develop and to evaluate digital system model for asset management in the universities in thai supply chain. A samples group in the research study consisted of ten experts consisted of five experts on supply chain management, five experts on digital, Data were analysed by arithmetic mean and standard deviation. The article findings model six elements namely main components, Suppliers, Universities, customers, satisfaction, feedback

3p longtimenosee04 06-03-2024 7 1   Download

The research aim were to develop and to evaluate an information model for asset management in higher education institution in thai supply chain . The samples are ten experts in the field of information system and supply chain. The data is analysed by means and standardized deviations. The research result shows that the model consists of four elements namely main components, Suppliers, Manufacturer, Customers, The result shows the overall rating mean of 3.65 and standard deviation of 0.

4p longtimenosee04 06-03-2024 2 0   Download

Part 1 book "Information security policies procedures - A practitioners reference" includes content: Introduction, why manage this process as a project; planning and preparation, developing policies; asset classification policy; developing standards; developing procedures; creating a table of contents; understanding how to sell policies, standards, and procedures.

191p haojiubujain09 21-11-2023 9 3   Download

Continued part 1, part 2 of ebook "The risk modeling evaluation handbook: Rethinking financial risk management methodologies in the global capital markets" provides readers with contents including: model risk related to valuation models; limitations to measure risk; modeling model risk for risk models; economic capital and asset allocation;...

253p tuongnhuoclan 27-11-2023 9 5   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

Continued part 1, part 2 of ebook "Willey guide to fair value under IFRS" provides readers with contents including: intellectual property rights; intangible assets; manufacturing in crisis periods; mineral properties; pass-through entities; petroleum resources; pharmaceuticals and biotechnology; plant and equipment; retail locations; share-based payments; software and systems;...

293p tuongnhuoclan 27-11-2023 6 5   Download

Part 1 of ebook "International GAAP® 2016: Generally accepted accounting practice under international financial reporting standards" provides readers with contents including: international GAAP; the IASB’s conceptual framework; presentation of financial statements and accounting policies; non-current assets held for sale and discontinued operations; first-time adoption; consolidated financial statements; consolidation procedures and non-controlling interests;...

1526p mocthanhdao0210 20-11-2023 6 4   Download

Continued part 1, part 2 of ebook "International GAAP® 2016: Generally accepted accounting practice under international financial reporting standards" provides readers with contents including: capitalisation of borrowing costs; construction contracts (IAS 11); government grants; service concession arrangements; provisions, contingent liabilities and contingent assets; revenue recognition (IAS 18); revenue from contracts with customers (IFRS 15); share-based payment; events after the reporting period;...

2873p mocthanhdao0210 20-11-2023 5 3   Download

Part 1 of ebook "IFRS and US GAAP: A comprehensive comparison" provides readers with contents including: Chapter 1 - Standard setting; Chapter 2 - The framework; Chapter 3 - Property, plant, and equipment; Chapter 4 - Inventory; Chapter 5 - Provisions and contingencies; Chapter 6 - Intangible assets; Chapter 7 - Share-based compensation; Chapter 8 - Financial instruments; Chapter 9 - Leases; Chapter 10 - Revenue;...

122p mocthanhdao0210 19-11-2023 5 4   Download

Continued part 1, part 2 of ebook "China accounting standards: Introduction and effects of new Chinese accounting standards for business enterprises" provides readers with contents including: accounting standards for business enterprises - business combinations; recognition and measurement of financial instruments; transfer of financial assets; direct insurance contracts; reinsurance contracts; exploitation of petroleum and natural gas; changes of accounting policies and accounting estimates and error correction;...

199p mocthanhdao0210 19-11-2023 8 4   Download

Ebook "After-sales service of engineering industrial assets: A reference framework for warranty management" explores the practical implementation of an advanced after-sales management framework devoted to warranty management. The framework is intended for companies producing either standardized or customized products and such a management tool will facilitate organizational improvement and support innovative decision making processes for technical assistance in after-sales services.

328p loivantrinh 29-10-2023 5 3   Download

Ebook "Introduction to accounting" reflects the recent developments in financial reporting, and in particular the impact of some of the most important accounting standards published since the second edition. Detailed discussion of FRS3 Reporting financial performance and FRS10 Goodwill and intangible fixed assets have contributed to the increase in the size of the chapter on Company Accounts, making it the largest chapter in the book.

552p loivantrinh 29-10-2023 5 4   Download