Non financial information
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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
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Researching and proposing solutions to apply valuation model in fixed assets accounting in non-financial enterprises in Vietnam to provide useful information to users of information.
27p gaocaolon11 24-04-2021 22 4 Download
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The thesis analyzes the impact of changing accounting policies on exchange rate differences on stock prices of non-financial companies listed on Vietnam's stock market. You are invited to join us in the thesis to understand the details of the research.
0p trinhthamhodang8 20-10-2020 32 3 Download
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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
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This paper aims to investigate factors affecting the application of management accounting in Vietnamese enterprises. Quantitative research was conducted and data was collected by sending questionnaires to 120 companies in the manufacturing, trading and service sectors in Vietnam.
20p tohitohi 22-05-2020 103 2 Download
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Summary of the dissertation: Measuring the level of non-financial information disclosure and factors affecting the level of non-financial information disclosure of companies listed on the stock exchange in Vietnam.
26p bibianh 25-09-2019 25 2 Download
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This study examines whether analyst experience affects the relation between patent information and analyst forecast errors. U.S. Generally Accepted Accounting Principles require that firms expense all in-house research and development (R&D) costs. This means that even when R&D activities produce intangible assets with future economic benefits, firms cannot capitalize R&D costs as assets. Consequently, financial statements are largely deficient in the information they provide regarding the output of R&D activities.
146p fugu897 03-07-2019 19 2 Download
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The overall objective of this thesis is to complete the practice of FIA for nonfinancial firms in Vietnam. In order to attain that objective, this thesis outlines the specific objectives as follows: Complete the identification, classification of basic financial instruments and derivatives; complete the practice of recognizing basic financial instruments and derivatives; complete the presentation and disclosure of information on basic financial instruments and derivatives.
22p change05 14-06-2016 44 1 Download
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Research Objectives: Review and summarize systematically theories on features of cash accounting based information and accrual accounting based information; examine the predictive abilities of future operating cash flow by using earnings.
12p change01 05-05-2016 45 1 Download
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Research objectives: Identify the degree of presentation and disclosure of information of financial instruments of non-financial firms in Vietnam (based on the survey data from companies listed on Ho Chi Minh City Stock Exchange in 2010 -2012) Testify the link between the degree of presentation and disclosing information of financial instruments and the characteristics of the firms by formulating a model using data in 2010, 2011, and 2012.
22p nguyenthiminh32 12-07-2014 111 5 Download
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The objective of this Standard is to establish principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. Requirements for presenting information about financial instruments are in IAS 32 Financial Instruments: Presentation. Requirements for disclosing information about financial instruments are in IFRS 7 Financial Instruments: Disclosures.
5p quangdat 15-03-2009 1346 142 Download