Financial statement presentation

Lecture Corporate finance deparment: Chapter 4 - The financial statements analysis, after completing this section, you will understand knowledge about: The financial statements of a company; the financial ratios; the financial ratios analysis; the role of financial ratio analysis;...Please refer to the documentation for more details.

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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.

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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.

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ESOP is an Employee Stock Ownership Plan that has been introduced and implemented quite commonly by Vietnamese enterprises in recent times. However, the instructions for recording, measuring, and disclosing information about these transactions lack comprehensiveness/are not comprehensive and consistent/do not align with international practices. This has resulted in companies recording and presenting financial statements that are not genuinely useful.

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This book makes an excellent companion to any standard text, or it can be used as a stand-alone volume. It is designed to present the subject in a straightforward, approachable manner. Financial accounting is an incremental process. What you learn in earlier chapters is used in later ones. There are no shortcuts to learning financial accounting, but at the same time, if it is taught clearly, it is not difficult.

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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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Lecture "Corporate finance: Chapter 6 - Financial statements analysis" provide students with content about: Objective of FSA; Financial statements; Income statement; Ratio analysis; Dupont analysis;... Please refer to the detailed lecture content!

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The researcher will present the most important trends, methods and methods to increase the effectiveness of the internal audit to uncover and limit the practices of the ethical accountant. As an auditor, to seek to obtain sufficient and appropriate evidence to prove that there were no deviations or errors. From an important point to the point that, as a result of the limitations inherent in the internal audit process, there in financial statements.

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The aim of the article "The impact of Covid-19 on supply chain management and global economy development" is to consider the potential consequences of coronavirus for the presentation and disclosure of information in financial statements by economic entities. Emphasis is placed on assessing the international economic situation caused by the pandemic, the restrictions adopted by the authorities to curb the spread of coronavirus and the actions of financial reporting compilers in terms of reflecting adjusting and non-adjusting events after the reporting period and assuming going concern.

10p longtimenosee07 29-03-2024 6 2   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.

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The application of accounting standards is a necessary measure to ensure transparency and properly explain the information which is presented on the financial statements. When an enterprise applies accounting standards, that will help the users who use the information on the financial statements to make the right decision.

8p vimarillynhewson 02-01-2024 7 2   Download

Ebook "Financial accounting (11th edition)" guides students through the what, why and how of accounting in today's business world. This textbook offers a solid presentation of concepts and procedures blended with a wealth of real company examples and solved exercises to ensure student success in the practical application of fundamental accounting principles.

835p tuongnhuoclan 28-11-2023 7 4   Download

Ebook "Effective accounting for small businesses: A guide to business and personal financial success" is designed for college courses in “Managerial Accounting,” “Cost Accounting,” “Accounting II” and others of similar name and nature. This book is presented in outline format with minimal text. It is up to you and/or your instructor to fill in the blanks based on the goals and priorities of your class, and your business and your personal life.

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Ebook "Research, standard setting, and global financial reporting" describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts;...

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Part 1 of ebook "Using Excel and Access 2013 for accounting" provides readers with contents including: Excel for accounting; Chapter 1 - Excel tour; Chapter 2 - Excel basics; Chapter 3 - Financial statement analysis; Chapter 4 - Depreciation; Chapter 5 - Loan and bond amortization; Chapter 6 - Cash budgeting; Chapter 7 - Other topics: present/future values, predicting costs, and allowance for uncollectible accounts;...

198p mocthanhdao0210 19-11-2023 9 5   Download

Part 1 of ebook "Audit and accounting guide: Construction contractors" provides readers with contents including: industry background; accounting for performance of construction-type contracts; accounting for and reporting investments in construction joint ventures; financial reporting by affiliated entities; other accounting considerations; financial statement presentation; auditing within the construction industry; controls in the construction industry; planning the audit, assessing and responding to audit risk, and additional auditing considerations;...

151p mocthanhdao0210 20-11-2023 7 5   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

Continued part 1, part 2 of ebook "Intermediate accounting (2nd edition)" provides readers with contents including: current liabilities, provisions, and contingencies; non-current liabilities; equity; dilutive securities and earnings per share; investments; revenue recognition; accounting for income taxes; accounting for pensions and postretirement benefits; accounting for leases; accounting changes and error analysis; statement of cash flows; presentation and disclosure in financial reporting;...

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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;...

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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