Financial regulation

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

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 1 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

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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This paper investigates the impact of macroprudential policies on Vietnamese public listed companies’ financial leverage over the period of 2007 to 2021. In 2011, Vietnamese Central Bank introduce credit restrictions as a monetary policy instrument to contain net credit creation by the financial sector and to safeguard the financial system as a whole. In this paper, we focus on the impact of such restrictions on the optimal leverage decision of Vietnamese non-financial firms.

12p longtimenosee09 08-04-2024 10 2   Download

The 2023 series of bank collapses has underscored the vital importance of effective liquidity risk management in the banking industry. Liquidity risk in bank, with its potential to trigger bank runs and destabilize the global financial system, requires a comprehensive approach that considers market volatility, regulatory changes, and evolving business models. Collaboration among banks, regulators, and stakeholders is crucial at the system level.

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The article determines the effectiveness of currency control body activities in the Russian Federation by supply chain management. Currency regulation and currency control, the methodology of international calculations for export-import transactions is one of financial policy trends in the Russian Federation. The instruments of currency regulation and currency control affect the balance of payments, the rate of national currency, the level of foreign exchange reserves, provide the necessary dynamics of foreign trade development.

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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

Lecture "International payments: Chapter 2 - Exchange rates and financial derivatives on the foreign exchange market" provide students with content about: Concepts; Bases for determining exchange rates; Methods of quotation; Some conventions in foreign exchange transactions; Common types of exchange rates; How to calculate currency cross rates; Factors influencing exchange rates; Main measures to regulate exchange rates. Please refer to the detailed lecture content!

105p gaupanda020 21-03-2024 2 0   Download

The government’s supply chain management (SCM) system is not adequately implemented in stateowned enterprises (SOEs). There are weaknesses in the SOEs SCM enablers, strategies, policy implementation and poor enforcement of government SCM rules and regulations. This purpose of this study to determinant between government ownership (GOV), insider ownership (INSIDER) and bank dummy (Dbank) on company financial performance. In this study, financial performance is measured by return on equity (ROE). The population and sample consists of 20 government companies in Indonesian Public Listed.

5p longtimenosee04 06-03-2024 3 0   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

Ebook Guyton and Hall textbook of medical physiology (12th ed): Part 2 includes contents: Respiration; aviation, space, and deep sea diving physiology; gastrointestinal physiology; metabolism and temperature regulation; sports physiology,.... and other contents.

567p 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 12 4   Download

Continued part 1, Part 1 of ebook "Research in accounting regulation (Volume 20)" provides readers with contents including: research reports; provision of non-audit services and individuals’ investment decisions experimental evidence; financial reporting after the sarbanes-oxley ACT - conservative or less earnings management; regulatory change and the quality of compliance to mandatory disclosure requirements;...

142p tuongnhuoclan 27-11-2023 9 4   Download

Continued part 1, part 2 of ebook "Sustainability and social responsibility: Regulation and reporting" provides readers with contents including: market firm issues; corporate social disclosures by banks; social reporting in a health care organization; financial and sustainability reporting; corporate social responsibility, investor sentiment, and stock returns; an industry perspective on regulation and reporting;...

259p tuongnhuoclan 27-11-2023 6 3   Download

Part 1 of ebook "Sustainability and social responsibility: Regulation and reporting" provides readers with contents including: background of corporate social responsibility (CSR); social responsibility as a factor of convergence in corporate governance; analytical models; a signaling game between a manager and investors for financial disclosure;...

277p tuongnhuoclan 27-11-2023 5 2   Download

Part 1 of ebook "The new financial architecture: Banking regulation in the 21st century" provides readers with contents including: regulating international banking; are banks and their regulators outdated; designing the new architecture for U.S. banking; what is optimal financial regulation; the optimum regulatory model for the next millennium - lessons from international comparisons and the Australian-Asian experience;...

138p tuongnhuoclan 27-11-2023 3 3   Download

Continued part 1, part 2 of ebook "The new financial architecture: Banking regulation in the 21st century" provides readers with contents including: banking trends and deposit insurance risk assessment in the twenty-first century; supervisory goals and subordinated debt; market discipline for banks; market discipline and the corporate governance of banks; message to basle; drafting land legislation for developing countries;...

139p tuongnhuoclan 27-11-2023 5 3   Download