Financial Reporting Framework

This study is to determine impacts of the dynamics of digital transformation as a strategic choice of banks on their performance under constant changes of technology, notably financial technologies and relatively stable market conditions such as macroeconomic policies, legal framework and industry structure. A sample of 23 Listed Commercial Banks in Vietnam was used that is based on the availability of ICT readiness index as a measure for the banks’ initial stages to prepare for digital transformation journey.

10p dathienlang1012 03-05-2024 2 0   Download

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.

6p longtimenosee06 27-03-2024 4 2   Download

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.

466p longtimenosee03 30-01-2024 6 3   Download

Ebook "Accounting for business studies" explains the role of accounting in modern business and management and shows you how to confidently evaluate ideas using profit and loss accounts, spreadsheets and cash flow forecasts etc. It illustrates financial models and concepts enabling you to write professional reports and prepare presentations on complex business problems.

441p tuongnhuoclan 28-11-2023 8 4   Download

Ebook "Accounting information systems for decision making" contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures.

350p tuongnhuoclan 28-11-2023 6 3   Download

Ebook "Consolidated financial reporting" introduces and examines what is currently the most central and controversial area in financial reporting. In an innovative and distinctive way the author integrates concepts, techniques, controversies and current practice. Techniques are introduced within a framework which shows why they work and what the figures mean. Controversial issues are grounded within modern accounting theory and practice.

385p tuongnhuoclan 28-11-2023 4 4   Download

Ebook "Financial reporting in the UK: A history of the accounting standards committee, 1969-1990" covers a range of topics, including: the formulation of standards on specific topics; the evolution of the institutional machinery of standard-setting; the politics of standard-setting; the theory of accounting standardization; the emergence of a conceptual framework for financial reporting.

457p tuongnhuoclan 28-11-2023 8 5   Download

Part 1 of ebook "Financial accounting: An international approach" provides readers with contents including: the framework of financial reporting; financial position and financial performance; preparation of financial statements; how to record transactions and prepare financial statements for a single enterprise;...

286p tuongnhuoclan 27-11-2023 6 5   Download

Part 1 of ebook "CIMA’S official study system: Financial accounting and tax principles (Paper P7, 2006 edition)" provides readers with contents including: principles of business taxation – introduction; direct taxes on an entity’s profits and gains; indirect taxes and employee taxation; administration of taxation; international taxation; taxation in financial statements; the IASC and the standard-setting process; regulatory framework; the role of the external auditor;...

347p tuongnhuoclan 27-11-2023 11 4   Download

Ebook "Financial accounting and management control: The tensions and conflicts between uniformity and uniqueness" is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation.

148p tuongnhuoclan 27-11-2023 12 4   Download

Ebook "International accounting and reporting issues: 2006 review" contains the proceedings of the twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The two main agenda items the session dealt with were: a review of practical implementation issues of International Financial Reporting Standards; and comparability and relevance of existing indicators on corporate responsibility.

206p tuongnhuoclan 27-11-2023 8 5   Download

Part 1 of ebook "The Routledge companion to financial accounting theory" provides readers with contents including: development of financial accounting theory; history of financial accounting theory in Britain; financial accounting and reporting in the United States of America – 1820 to 2010, toward sunshine from shadows; evolution of early practice descriptive theory in accounting; accounting and the decision usefulness framework; price variation and inflation accounting research;...

256p mocthanhdao0210 19-11-2023 8 4   Download

Part 1 of ebook "Financial accounting: International financial reporting standards (9th edition)" provides readers with contents including: conceptual framework and financial statements; recording business transactions; accrual accounting; presentation of financial statements; internals control, cash, and receivables; inventory and merchandizing operations;...

451p mocthanhdao0210 20-11-2023 4 3   Download

Part 1 of ebook "Intermediate accounting (2nd edition)" provides readers with contents including: financial reporting and accounting standards; conceptual framework for financial reporting; the accounting information system; income statement and related information; statement of financial position and statement of cash flows; accounting and the time value of money; cash and receivables; valuation of inventories, a cost-basis approach; inventories additional valuation issues; acquisition and disposition of property, plant, and equipment;...

617p mocthanhdao0210 20-11-2023 8 4   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

Part 1 of ebook "IFRS and XBRL: How to improve business reporting through technology and object tracking" provides readers with contents including: international financial reporting standards (IFRS); framework, standards and interpretations of IFRS; practice statement management commentary; IFRS disclosures, other reporting standards and assurance;...

382p mocthanhdao0210 19-11-2023 6 5   Download

Part 1 of ebook "Wiley IFRS essentials" provides readers with contents including: the conceptual framework for financial reporting; IAS 1 presentation of financial statements; IAS 2 inventories; IAS 7 statement of cash flows; IAS 8 accounting policies, changes in accounting estimates, and errors; IAS 10 events after the reporting period; ias 11 construction contracts;...

256p mocthanhdao0210 19-11-2023 9 5   Download

Part 1 of ebook "Managing the transition to IFRS-based financial reporting: A practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with, IFRS" provides readers with contents including: understanding the framework of performing a transition to IFRS-based financial reporting; international financial reporting in context; the conceptual framework of IFRS, accounting policies and the presentation of financial statements; IFRS 1 first-time adoption of IFRS;...

96p mocthanhdao0210 19-11-2023 8 5   Download

Part 1 of ebook "Financial accounting and reporting (18th edition)" provides readers with contents including: introduction to accounting on a cash flow and accrual accounting basis; preparation of internal and published financial statements; regulatory framework – an attempt to achieve uniformity; income and asset value measurement systems;...

305p mocthanhdao0210 19-11-2023 7 4   Download

Continued part 1, part 2 of ebook "Financial accounting (2nd edition)" provides readers with contents including: current liabilities; long-term liabilities; stockholders’ equity; statement of cash flows; financial statement analysis; time value of money; international financial reporting standards; framework for financial accounting;...

393p mocthanhdao0210 19-11-2023 8 4   Download