Reported statements

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 5 2   Download

“Đề thi thử THPT Quốc gia năm 2023 môn Tiếng Anh có đáp án - Trường THPT Quế Võ 1, Bắc Ninh” là tư liệu tham khảo hữu ích dành cho các bạn học sinh lớp 12 nhằm giúp bạn chuẩn bị thật tốt cho kì thi tốt nghiệp THPT sắp diễn ra. Cùng tham khảo, luyện tập với đề thi để nâng cao khả năng giải đề thi nhanh và chính xác nhé! Chúc các bạn kiểm tra đạt kết quả cao!

13p coannhien 11-02-2023 27 5   Download

“Đề thi thử tốt nghiệp THPT năm 2023 môn Tiếng Anh có đáp án - Trung tâm GDNN&GDTX Yên Phong, Bắc Ninh” là tài liệu tham khảo hữu ích dành cho giáo viên trong quá trình giảng dạy và phân loại học sinh. Đồng thời giúp các em học sinh củng cố, rèn luyện, nâng cao kiến thức môn học. Để nắm chi tiết nội dung các bài tập mời các bạn cùng tham khảo đề thi.

10p coannhien 11-02-2023 22 4   Download

This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET). Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. It was, therefore, noteworthy to examine the choices these firms chose in the first year of disclosure.

7p guernsey 28-12-2021 17 0   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

The conceptual framework for this study was the theory of economic efficiency. Data consisted of semistructured interviews, annual fiscal reports, and proxy statements. All interpretations of the data were subjected to member checking to ensure trustworthiness of interpretations. Yin’s method of qualitative data analysis was adopted, which consisted of five sequential steps: compiling the data, disassembling the data, reassembling the data, interpreting the meaning of the data, and drawing conclusions from the data.

141p chauchaungayxua2 04-01-2020 26 5   Download

The main objective of the study is to examine the relationships among factors affecting the results of material misstatement risk assessment in financial statement of listed enterprises on the stock market of Vietnam in all three stages: planning, performing and reporting audit.

0p quenchua 28-09-2019 52 3   Download

The general objective of this thesis is to develop a framework for transition of financial statements from Vietnamese Accounting Standard (VAS) to Intrenational Financial Reporting Standard (IFRS) for Vietnamese companies. It is necessary to identify and measure factors that affect in transition of IFRS financial statements in the conditions of economic, political, cultural and social of Vietnam.

32p quenchua 28-09-2019 36 4   Download

After completing this chapter you should be able to: Principal activities of business firms, understanding four financial statements, the users of financial statements, the financial reporting reform, the types of business entity,...and other contents.

46p hannguyetti 09-04-2017 44 4   Download

The topic’s focus is to identify factors affecting audit quality of financial reports of listed companies in the Vietnamese stock market by independent auditing firms. The research objects are joint stock firms with securities (stocks and bonds) listing on the Ho Chi Minh City and Hanoi Stock Exchanges.

0p luanan014 17-07-2014 105 10   Download

Nhằm hỗ trợ cho công tác giảng dạy của quý thầy cô, chúng tôi đã chọn lọc những bài giảng của tiết học The story of my village để quý thầy cô dùng làm tài liệu. Các bài giảng trong bộ sưu tập được thiết kế phù hợp với nội dung tiết học, giúp học sinh nắm được cách chuyển đổi câu gián tiếp thành câu trực tiếp, thấy được sự khác biệt khi sử "if, when" trong câu điều kiện loại 1. Những giáo án này sẽ góp phần xây dựng một tiết học thú vị, sinh động, các bạn hãy tham khảo nhé.

32p 123_trungtien 28-03-2014 264 49   Download

Tổng hợp những giáo án hay của unit 8 The story of my village - Tiếng Anh 10 để quý thầy cô và các học sinh có thêm nguồn tài liệu tham khảo cho tiết học. Dựa trên nội dung của unit 8 The story of my village chúng tôi tổng hợp những giáo án để giúp học sinh thảo luận về những thay đổi trong cuộc sống, được hướng dẫn cách phát âm / au / - / ∂ u /, hiểu sự khác biệt giữa “when” và “if” trong câu điều kiện loại 1. Hy vọng các bạn hài lòng với những giáo án của bộ sưu tập.

58p 999_anhthu 26-03-2014 850 81   Download

Investments can be accounted for in a variety of ways depending upon the nature of the investment instrument. We will begin this chapter by looking at the accounting for bonds, or debt securities. Once we’ve completed our discussion of debt securities we will move on to the accounting for equity securities.

52p phantuannam 03-08-2013 64 4   Download

Depreciation, depletion, and amortization are cost allocation processes. We allocate the cost of the asset to expense over its useful life in some rational and systematic manner. The unused portion of the asset’s cost appears on the balance sheet. We allocate a portion of the cost to expense on the income statement each accounting period.

88p phantuannam 03-08-2013 93 5   Download

Operational assets are assets that are used actively in the operations of the business, and that are expected to benefit the operations into the future. There are two major categories of operational assets. Tangible operational assets have physical substance.

78p phantuannam 03-08-2013 53 5   Download

Generally accepted accounting principles, known as GAAP, require that inventories be carried on the balance sheet at lower-of-cost-or-market. Lower-of-cost-or-market represents a departure from the historical cost concept, but is considered a conservative accounting measure.

57p phantuannam 03-08-2013 57 4   Download

We will look at inventory for two classes of businesses. For merchandising companies like Wal-Mart, goods are acquired from a supplier for resale to the final consumer. In a manufacturing operation, the company normally has three inventories.

88p phantuannam 03-08-2013 61 6   Download

Restricted cash is cash that has been set aside for a particular use and is not available for paying current liabilities. Restricted cash is not a current asset, rather it is classified as an investment on the balance sheet. A compensating balance is some specified minimum amount that must be maintained on deposit with a bank that has made a loan to the company.

90p phantuannam 03-08-2013 64 5   Download