Liability of accountants

This study aimed to examine the impact of financial decisions on default risk of Vietnam listed construction enterprises, including three decisions: financing, investing and distribution. The research analyzed a sample of 16 construction companies listed in the Hochiminh Stock Exchange of Vietnam, from 2012 to 2021 by using panel data regression models such as Pooled OLS, FEM, REM.

9p leminhvu111 07-06-2024 1 0   Download

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

In this book I shall explore how managers hide corporate liabilities and why the economic system has not responded appropriately to repair the underlying causes of the problems. I conclude with a chapter on how to improve the system and exhort readers to work toward this goal.

313p vimeyers 29-05-2024 7 2   Download

Ebook Financial accounting: Concepts & applications (11th edition) - Part 2 includes contents: Completing the operating cycle, analyzing financial statements, statement of cash flows, investments - debt and equity securities, financing - long term liabilities,... and other contents.

474p longtimenosee03 30-01-2024 10 3   Download

Ebook Financial accounting (6th ed): Part 2 includes contents: Reporting and analyzing receivables, reporting and analyzing long lived assets, reporting and analyzing liabilities, reporting and analyzing stockholders’ equity, statement of cash flows,... and other contents.

457p longtimenosee03 30-01-2024 5 3   Download

Ebook Accounting principles (10th ed): Part 2 includes contents: Long-term liabilities, statement of cash flows, financial statement analysis, managerial accounting, job order costing, process costing, budgetary planning, standard costs and balanced scorecard, incremental analysis and capital budgeting,... and other contents.

720p longtimenosee03 30-01-2024 5 4   Download

Continued part 1, part 2 of ebook "The controller’s function: The work of the managerial accountant (4th edition)" provides readers with contents including: receivables; inventory; property, plant, and equipment; liabilities; equity; operational accounting; the fast close; SEC filings; performance measurements and trends; financial analysis; cost reduction; taxes; selecting a financial information system;...

264p tuongnhuoclan 27-11-2023 5 3   Download

Continued part 1, part 2 of ebook "The financial systems of industrial countries: Evidence from financial accounts" provides readers with contents including: should household wealth and government liabilities include future pension rights; financial sector dynamics and firms’ capital structure; convergence of financial structures in Europe - an application of factorial matrices analysis; imbalances in household, firm, public and foreign sector balance sheets in the 2000s;...

148p tuongnhuoclan 27-11-2023 5 3   Download

Ebook "Re-inventing realities" is a collection of articles about: accounting and the problematique of imperialism, alternative methodological approaches to empirical research in accounting in developing countries; the impact of accounting on the development of writing and numbering and the correlation to piaget’s experiments; accounting for money, the fair value of cash assets and deposit liabilities;...

236p tuongnhuoclan 28-11-2023 10 3   Download

Part 1 of ebook "Accounting savvy for business owners" provides readers with contents including: Chapter 1 - Basic accounting rules; Chapter 2 - Accounting components; Chapter 3 - Tracking income; Chapter 4 - Tracking expenses; Chapter 5 - Managing assets; Chapter 6 - Managing liabilities;...

145p tuongnhuoclan 27-11-2023 9 4   Download

Continued part 1, part 2 of ebook "Financial accounting: Tools for business decision making (6th edition)" provides readers with contents including: Chapter 8 - Reporting and analyzing receivables; Chapter 9 - Reporting and analyzing long-lived assets; Chapter 10 - Reporting and analyzing liabilities; Chapter 11 - Reporting and analyzing stockholders’ equity; Chapter 12 - Statement of cash flows; Chapter 13 - Financial analysis the big picture;...

457p tuongnhuoclan 27-11-2023 10 5   Download

Continued part 1, part 2 of ebook "Financial accounting: Tools for business decision making (8th edition)" provides readers with contents including: Chapter 8 - Reporting and analyzing receivables; Chapter 9 - Reporting and analyzing long-lived assets; Chapter 10 - Reporting and analyzing liabilities; Chapter 11 - Reporting and analyzing stockholders’ equity; Chapter 12 - Statement of cash flows; Chapter 13 - Financial analysis the big picture;...

422p tuongnhuoclan 27-11-2023 13 5   Download

Continued part 1, part 2 of ebook "Financial accounting: An integrated statements approach (2nd edition)" provides readers with contents including: Chapter 8 - Receivables; Chapter 9 - Fixed assets and intangible assets; Chapter 10 - Liabilities; Chapter 11 - Stockholders’ equity, capital stock and dividends; Chapter 12 - Special income and investment reporting issues; Chapter 13 - Statement of cash flows; Chapter 14 - Financial statement analysis;...

369p tuongnhuoclan 27-11-2023 6 4   Download

Part 1 of ebook "Financial and managerial accounting" provides readers with contents including: accounting in action; the recording process; adjusting the accounts; completing the accounting cycle; accounting for merchandising operations; inventories; fraud, internal control, and cash; accounting for receivables; plant assets, natural resources, and intangible assets; liabilities; corporations organization, stock transactions, dividends, and retained earnings; statement of cash flows;...

749p tuongnhuoclan 27-11-2023 6 5   Download

Continued part 1, part 2 of ebook "Fundamental accounting principles (20th edition)" provides readers with contents including: long-term liabilities; investments and international operations; reporting the statement of cash flows; analysis of financial statements; managerial accounting concepts and principles; job order cost accounting; process cost accounting; cost allocation and performance measurement; cost-volume-profi t analysis;...

628p tuongnhuoclan 27-11-2023 8 4   Download

Continued part 1, part 2 of ebook "Financial accounting (9th edition)" provides readers with contents including: plant assets, natural resources, and intangibles; long-term investments and the time value of money; liabilities; stockholders’ equity; the income statement, the statement of comprehensive income, and the statement of stockholders’ equity; the statement of cash flows;...

524p mocthanhdao0210 20-11-2023 8 4   Download

Continued part 1, part 2 of ebook "Financial accounting: International financial reporting standards (9th edition)" provides readers with contents including: PPE and intangibles; investments and international operations; liabilities; shareholders’ equity; the statement of cash flows; financial statement analysis; time value of money; typical charts of accounts for different types of businesses;...

438p mocthanhdao0210 20-11-2023 9 4   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;...

771p mocthanhdao0210 20-11-2023 4 4   Download

Continued part 1, part 2 of ebook "International GAAP® 2016: Generally accepted accounting practice under international financial reporting standards" provides readers with contents including: capitalisation of borrowing costs; construction contracts (IAS 11); government grants; service concession arrangements; provisions, contingent liabilities and contingent assets; revenue recognition (IAS 18); revenue from contracts with customers (IFRS 15); share-based payment; events after the reporting period;...

2873p mocthanhdao0210 20-11-2023 5 3   Download

Continued part 1, part 2 of ebook "Intermediate accounting (14th edition)" provides readers with contents including: long-term liabilities; stockholders’ 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;...

829p mocthanhdao0210 19-11-2023 5 4   Download