Financial accounting and reporting

The official study sample includes 89 industrial group of companies listed on HOSE with a sample size of 267 observations between 2018 and 2020. The panel data regression methods POOL, FEM, REM, and FGLS are used to validate the research model. The study result provides further empirical evidence on the quality of financial reports of industrial group of companies that are negatively influenced by the age of the CEOs. The result also recommends that industrial group of companies should not recruit or appoint CEOs who are too old to increase the quality of financial reports.

11p leminhvu111 07-06-2024 3 0   Download

The research aims to propose solutions for mergers between Vietnamese securities companies to improve the financial capacity of securities companies currently operating on the Vietnam Stock Exchange - VNX (HNX, HoSE and Upcom exchanges). Through research samples collected from 27 Vietnamese securities companies in the period from 2014 to 2021, secondary data are audited financial statements and financial safety reports. By using the quantitative research method of principal component analysis PCA (Principal Component Analysis) and K-means (cluster) analysis on SPSS 20 software.

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A main reason is the widespread lack of transparency in business financial reports, making it difficult for banks to accept loan requests. Therefore, understanding clearly what financial reporting transparency is will help find measures to increase the transparency of financial statements. The study sets out criteria to evaluate the level of financial reporting transparency, thereby evaluating the level of financial reporting transparency of SMEs and proposing solutions to enhance the financial reporting transparency of SMEs in Vietnam.

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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.

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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.

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Financial management includes areas such as: working capital management, capital source management, cost management, tax management, risk management, accounting and financial reporting. This article analyzes the current situation and proposes some solutions to improve the financial management capacity for private enterprises in Vietnam.

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The 2005 Review contains the proceedings of the 22nd session of the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (ISAR). During this session, the Group of Experts deliberated on two main agenda items: Review of practical implementation issues of International Financial Reporting Standards (IFRS) and Comparability and relevance of existing indicators on corporate responsibility.

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Driving Your Company's Value: Strategic Benchmarking for Value is a step-by-step book presenting a valuation-oriented methodology that helps companies maximize shareholder value. It offers clear, concise, and concrete methods for management to create and preserve value, complete with case study applications.

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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.

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. The study aims to shed light on the relationship between accounting conservatism and the improvement of the quality of financial statements, and the effect of this relationship on the supply chain of the organization in the financial market. Conservatism can be used by the company management as a way of accounting alternatives in an opportunistic and practical way through some accounting policies that the companies apply. In order to reach the study goals, the necessary data and information have been gathered to test the study hypotheses.

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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.

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In current conditions of entrepreneurship development, the role of audit committees in verifying companies’ financial and economic activities is increasing, which can be more efficient by using supply chain strategy in organization. The authors aim to attract the attention of external auditors to the work performed by the company’s inspectors as third parties.

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The application of IFRS 15 will affect the recognition of revenue in enterprises, especially in the real estate business because their characteristics are different from normal businesses. Due to the importance of applying IFRS 15 and the specifics of the real estate business, the author has studied the influence of the characteristics of the real estate industry on revenue accounting in real estate enterprises.

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IFRS 16 was created to replace the international accounting standard number 17 (IAS 17). In this research paper, we apply qualitative research methods to analyze the current situation of applying IFRS 16 in enterprises in Vietnam and thereby offer solutions to help Vietnamese enterprises apply IFRS 16 widely, bringing a lot of value to Vietnamese businesses.

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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.

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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.

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This paper aims to analyze the influence of the financial reporting framework based on supply chain management on the process of forming the auditor's report. The process of developing financial statements is proceeding along the path of maximum informatization of these statements. Current users requirements are not always met by existing accounting and reporting standards. The capabilities inherent in the fair presentation framework push the boundaries of any standards, allowing the preparer to fill the financial statements with relevant information.

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The empirical literature on the effects of International Financial Reporting Standards (IFRS) adoption strategies on supply chain management and accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with accounting quality. In this regard, this paper investigates the impacts of different IFRS adoption strategies on accounting quality. The mediating effect of control of corruption on the relation between different IFRS adoption strategies on accounting quality is also examined.

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Ebook Financial accounting and reporting international (11th Ed): Part 1 includes contents: Accounting and reporting on an accrual accounting basis, accounting for inflation, financial reporting – evolution of the regulatory framework in the UK,... and other contents.

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Ebook Financial accounting and reporting international (11th Ed): Part 2 includes contents: Construction contracts, earnings per share, cash flow statements, review of financial ratio analysis, trend analysis and multivariate analysis, an introduction to financial reporting on the Internet,... and other contents.

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