Financial reporting

This article will clearly provide definition as well as function of CBDCs by collecting information and data through official announcements or reports of each country’s central bank, which maybe helpful for policy markers’s Vietnam in monitoring financial system in technology era.

12p viormkorn 27-09-2024 5 2   Download

Converting financial statements from Vietnam Accounting Standards (VAS) to International Financial Reporting Standards (IFRS) is suitable for the world’s financial culture and financial language. Currently, the Ministry of Finance has issued Decision 345/2020/QĐ-BTC on projects applying IFRS shortly.

12p viormkorn 27-09-2024 6 2   Download

The importance of supply chain governance mechanism has grabbed the attention of academia due to massive corporate scandals in 21st century. The following study is aimed to investigate the supply chain governance mechanism in Iraqi corporations at first stage and develop the relationship between supply chain governance with quality of financial reporting at second stage. The sample of this study is consists of listed Iraqi companies between the time period of 2009 to 2016.

4p longtimenosee10 26-04-2024 6 2   Download

Trong xu hướng hội nhập quốc tế, kế toán Việt Nam ngày càng tiệm cận với kế toán quốc tế. Bộ Tài Chính đã và đang xây dựng lộ trình áp dụng Chuẩn mực báo cáo tài chính quốc tế (IFRS – International Financial Reporting Standards) tại Việt Nam. Bài viết này tập trung vào xem xét vai trò của chuyển đổi số trong quá trình thu thập dữ liệu và chạy mô hình ước tính giá trị khi áp dụng IFRS.

11p viohoyo 02-04-2024 5 2   Download

Bài giảng "Kiểm soát nội bộ: Chương 1 - Tổng quan về kiểm soát nội bộ" trình bày các nội dung chính sau đây: Định nghĩa về kiểm soát nội bộ; Lịch sử phát triển kiểm soát nội bộ; Các khuôn mẫu kiểm soát nội bộ và báo cáo Coso; Kiểm soát nội bộ đối với lập và trình bày báo cáo tài chính cho bên ngoài ( Internal Control Over External Financial Reporting – ICFR); Vai trò và trách nhiệm đối với Kiểm soát nội bộ. Mời các bạn cùng tham khảo!

25p gaupanda017 19-03-2024 12 4   Download

A major feature of public sector accounting reform has been the replacement of conventional cash-based accounting with accrual accounting. Even though accrual accounting is a regular practice in the private sector, little is known about the way in which these practices are diffused throughout large and complex public sector organisations. This thesis relies on Rogers’ (1983) Diffusion of an Innovation Theory (DOI) to explore the diffusion of accrual accounting across the three-tiered (Central - Provincial - Local) government of Sri Lanka.

254p runthenight04 02-02-2023 8 3   Download

The research "Impact of carbon pricing on voluntary environmental disclosures of electricity generating sector: a multi country analysis" objectives include: 1) To identify the voluntary environmental disclosure pattern of companies operating in carbon pricing countries; 2) To identify the voluntary environmental disclosure pattern of organisations operating in non-carbon pricing countries; 3) To assess the quantity and quality of voluntary environmental disclosures of companies from different countries; and 4) To assess the implementation of G4 sustainability reporting guidelines by the se...

141p runthenight04 02-02-2023 4 2   Download

The study is concerned with the conception of capital and income in the changing economic circumstances of the late nineteenth century. This issue arises as a matter of interest from the confusing accounting for capital assets then followed, and which has become the subject of a small but significant literature.

412p runthenight04 02-02-2023 7 2   Download

This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.

229p runthenight04 02-02-2023 13 4   Download

This thesis investigates the extent to which our knowledge of modern systems oriented accounting theories can explain the shortcomings in nineteenth century financial reporting as carried out by the railway companies. The work is not intended to be a thesis on history. Nor is it a thesis on accounting theories. Rather, the work looks at historical events from the perspective of a modern accountant.

90p runthenight04 02-02-2023 11 4   Download

The thesis "The Double Account System in Nineteenth Century U.K. Railways: An Analysis from an Accounting Theory Perspective" investigates the extent to which our knowledge of modern systems oriented accounting theories can explain the shortcomings in nineteenth century financial reporting as carried out by the railway companies. The work looks at historical events from the perspective of a modern accountant.

90p runordie3 06-07-2022 8 2   Download

Object of research: The object of research of the thesis is legal documents governing the accounting work of SMEs promulgated and being applied in Vietnam and legal framework on accounting applied for SMEs in some countries as well as International Financial Reporting Standards for SMEs.

22p beloveinhouse10 28-11-2021 15 1   Download

To study the impact of disclosing social responsibility reports to the financial performance of companies listed on Vietnam's stock market.

32p kethamoi12 15-05-2021 23 4   Download

The research subject of the thesis is financial reporting transparency and the impact of financial reporting transparency on the cost of equity capital of Vietnamese listed firms.

27p trinhthamhodang1217 14-01-2021 16 4   Download

The overall research objective of this dissertation is to study factors affecting the application of IFRS standards in Vietnamese enterprises.

27p trinhthamhodang8 20-10-2020 30 1   Download

The thesis researched the dividend policy of 14 seafood companies listed at the Ho Chi Minh City Stock Exchange and the Hanoi Stock Exchange. The thesis used data from the financial statements and the annual reports of 14 seafood companies listed on the Vietnamese stock market during the period from 2010 until 2018.

27p caygaocaolon7 17-09-2020 42 1   Download

The thesis studies the factors affecting the quality of information on the financial statements of companies listed on the stock market and recommends recommendations for influencing factors to improve the quality of information. on the financial statements of companies listed on Vietnam's stock market.

0p kequaidan6 15-07-2020 41 2   Download

The general objective of the thesis: Studies of factors affecting the transparency of information on the financial statements of enterprises nonfinancial listed (DNPTCNY) and propose recommendations to improve the transparency of information on finance report of DNPTCNY.

24p kequaidan6 15-07-2020 38 2   Download

In this study, attention is drawn to the assessment and recognition of the derivatives in line with the aforementioned standards, and alternative solutions are discussed.

10p guineverehuynh 20-06-2020 17 3   Download

The study employed statistical techniques to address the subject matter of the research problem. Among other things, the study found that quality of financial reporting is very significant in enhancing financial accountability of Tanzanian local governments.

18p guineverehuynh 20-06-2020 18 1   Download