Financial obligations

The aim of the present research is to gain insights into how SCM practices create value to the firm, which in turn enhance accountability of the GLCs towards its ultimate stakeholders. A single case study approach was used whereby key research issues were mainly addressed through semi-structured interviews, observations and document reviews. Findings revealed that, consistent with the financial and social obligations of the GLC to its stakeholders, the firm was able to create value through supplier involvement, strategic supplier relationship and supplier development practices.

12p longtimenosee10 26-04-2024 2 1   Download

The purpose of this study is to investigate the auditor's views on the allegations of failure of audit judgment when the client receives a reasonable opinion without exception but later it is proven that the client is cheating financial statements. This research also aims to explore supply chain managements that have the potential to influence the determination of the auditor's risk of material misstatement in the auditor's legal obligations related to fraud detection.

8p longtimenosee06 27-03-2024 8 1   Download

The research subject is the relationship built between participants in the financial market on the basis of supply chain technologies and the resulting effects expressed in the potential to reduce the credit risks of banks due to non-fulfilment, untimely or incomplete fulfilment of financial obligations by debtors.

6p longtimenosee04 06-03-2024 10 1   Download

Ebook "Financial boom and gloom: The credit and banking crisis of 2007–2009 and beyond" has and will continue to have far-reaching after-effects. At their core are Collateralized Debt Obligations (CDOs) and Credit Default Swaps (CDSs), the main themes of this book.

303p tuongnhuoclan 28-11-2023 6 5   Download

Ebook "Accounting for the public interest: Perspectives on accountability, professionalism and role in society" explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation.

284p loivantrinh 29-10-2023 9 3   Download

Lecture Intermediate accounting - Chapter 13: Current liabilities and contingencies. Chapter 13 deals with short-term liabilities. In Part A of the chapter, the focus is on liabilities that are classified appropriately as current. In Part B of the chapter, we turn our attention to situations in which there is uncertainty as to whether an obligation really exists. These are designated as loss contingencies. Some loss contingencies are accrued as liabilities, but others only are disclosed in the notes.

20p haojiubujain05 27-07-2023 8 2   Download

Lecture Intermediate accounting - Chapter 17: Pensions and other postretirement benefits. We discuss pension benefits and other postretirement benefits in this chapter. Accounting for pension benefits recognizes that they represent deferred compensation for current service. Accordingly, the cost of these benefits is recognized on an accrual basis during the years that employees earn the benefits.

21p haojiubujain05 27-07-2023 3 2   Download

Continued part 1, part 2 of ebook "Construction contracts: Law and management" has presents the following content: payment; contractors' delay and disruption costs; insurance and bonds; role of the contract administrator; sub-contracts; financial remedies for breach of contract; defective buildings and subsequent owners; suspension and termination of contracts; non-adversarial dispute resolution; adversarial dispute resolution;...

207p dieptieuung 20-07-2023 3 3   Download

Ebook The global money markets: Part 1 includes contents: Chapter 1 introduction, chapter 2 money market calculations, chapter 3 U.S. treasury bills, chapter 4 agency instruments, chapter 5 corporate obligations: commercial paper and medium-term notes, chapter 6 debt obligations of financial institutions, chapter 7 floating-rate securities. Please refer to the documentation for more details.

127p haojiubujain02 03-07-2023 5 3   Download

This study focuses on building a regression model in the series of land pricing for frontages and alleys in the C zone of the Nam Hoi An project, Thang Binh, Quang Nam. With the regression model of mass land valuation, the local authorities can determine land prices of any land plot accurately and quickly to create favorable conditions for users to determine their financial obligations and for land acquisition and site clearance.Quang Nam

15p vispiderman 15-06-2023 6 1   Download

Lecture The economics of Money, Banking and Financial markets: Chapter 11 Economic analysis of banking regulation. In this chapter, we examine how banking is conducted to earn the highest profits possible, how and why banks make loans, how they acquire funds and manage their assets and liabilities (debts), and how they earn income. We also examine how banks cope with credit risk, the risk arising because borrowers may default on their obligations, and with interest-rate risk, the risk arising from fluctuations in interest rates.

15p runordie1 10-05-2022 16 2   Download

Chapter 17 - Advanced topics in assurance services. After studying this chapter you should be able to: appreciate the framework of standards under which assurance services are currently offered, and how specific standards relate to different types of assurance services; understand the assurance provider’s obligations in relation to audits of financial information other than general-purpose reports, including special-purpose reports, components of financial reports and summarised financial reports;...

21p tradaviahe19 29-03-2021 28 1   Download

In this chapter, students will be able to understand: Derivatives transfer risk from one person or firm to another; futures contracts are standardized contracts for the delivery of a specified quantity of a commodity or financial instrument on a prearranged future date, at an agreed-upon price; options give the buyer (option holder) a right and the seller (option writer) an obligation to buy or sell an underlying asset at a predetermined price on or before a fixed future date;...

46p tradaviahe15 23-02-2021 17 2   Download

The research purpose of the dissertation is to perfect the law on financial obligations of the land users to the State and propose solutions to improve the efficiency of law implementation in Vietnam.

27p mmlemmlem_124 22-12-2020 14 1   Download

The contents of this chapter include all of the following: Distinguish between accounting for the employer’s pension plan and accounting for the pension fund, identify types of pension plans and their characteristics, explain alternative measures for valuing the pension obligation, list the components of pension expense,...

49p koxih_kothogmih3 24-08-2020 35 2   Download

Chapter 12 - Completion and review. In this chapter we will discuss: understand the nature and significance of the auditor’s reporting obligations; understand the structure and qualitative characteristics of the auditor’s report; explain the differences between the concepts of ‘true and fair’ and ‘presents fairly in accordance with’, and between a fair presentation framework and a compliance framework.

35p thuongdanguyetan04 18-04-2020 10 2   Download

This chapter include objectives: Explain the fundamental differences between a defined contribution pension plan and a defined benefit pension plan; distinguish among the vested benefit obligation, the accumulated benefit obligation, and the projected benefit obligation; describe the five events that might change the balance of the PBO;...

51p thuongdanguyetan20 18-02-2020 18 2   Download

The primary aim of this study is to identify how environmental or green Accounting could contribute and ensure sustainable development. It is a descriptive study which has investigated about the environmental accounting and sustainable development from the existing literature. The result indicated that most organizations often ignore large environmental costs. The sound green practice accounting is required.

17p trinhthamhodang2 19-01-2020 12 0   Download

Banks play an important role in a country’s economy through investments, deposits and withdrawals. Many banking products are sold to clients to meet their financial needs and obligations. Their performances are therefore very critical in supporting socio economic development. Financial institutions still facing challenges linked to the lack of financial previsions through the use of financial tool that allows preventing financial distress.

16p chauchaungayxua2 04-01-2020 30 1   Download

In this chapter, students will be able to understand: understand the nature and significance of the auditor’s reporting obligations; understand the structure and qualitative characteristics of the auditor’s report; explain the differences between the concepts of ‘true and fair’ and ‘presents fairly in accordance with’, and between a fair presentation framework and a compliance framework.

25p shiwo_ding2 03-04-2019 12 1   Download